<h1><strong>DOUBLE ENTRY BOOK-KEEPING</strong></h1> CONTENT <ol> <li>Meaning of Journals</li> <li>Meaning of Ledgers</li> <li>Classes of Ledger</li> <li>Classification of Accounts</li> </ol> <br> <h2><strong>Meaning of Journals</strong></h2> <strong>Journals are documents which contain the daily records of business transactions.</strong> Information from source documents are first recorded in journals before being transferred to the principal books of account. Journals are called day books because they need to be updated daily. Each record in a journal is called an entry. Journals are also called <strong>books of original entry</strong> or <strong>books of prime entry</strong> because the entries are transferred to a second book i.e. principal book of account. <h2><strong>Meaning of Ledgers</strong></h2> <strong>Ledgers are principal books of account used to record the weekly and monthly transactions from the journal entries</strong>. It is therefore called a book of second or secondary entry because transactions are transferred from the journal entries to it. <h2><strong>Classes of Ledger</strong></h2> The following are the classes of ledger we have:

<h1><strong>INTRODUCTION TO KEYBOARDING </strong></h1> CONTENT <ol> <li>Meaning of Keyboarding</li> <li>Importance of Keyboarding</li> <li>Correct Sitting Posture for Keyboarding</li> <li>Finger Movement Drill (Preliminary Practice)</li> </ol>   <h2><strong>Meaning of Keyboarding </strong></h2> Keyboarding is the act of using special machines like typewriter and computer to produce valuable documents in mail-able form. It is also the utilization of a keyboard for computer functions and typing. <h2><strong>Importance of Keyboarding </strong></h2> The importance of keyboarding include the following: <ol> <li>It makes production of documents easier than the use of pen.</li> <li>It provides neater and clearer documents.</li> <li>It provides various job opportunities.</li> <li>It will help and individual develop good communication skill.</li> <li>It would increase individual productivity and thereby increasing business turnover.</li> </ol>

<h1><strong>PARTS OF A COMPUTER KEYBOARD</strong></h1> CONTENT <ol> <li>Introduction</li> <li>Parts of the Computer Keyboard</li> <li>Uses (functions) of the Parts the Computer Keyboard</li> <li>Similarities between the Typewriter and Computer Keyboards</li> </ol>   <h2><strong>Introduction</strong></h2> Before we actually look into the parts of computer keyboard, let us look at the meaning of keyboard. <strong>A</strong> <strong><em>Keyboard</em> is an input device used to feed data into the computer system. </strong> <p style="text-align: center;"><img class="size-full wp-image-15177 aligncenter" src="https://classhall.com/wp-content/uploads/2018/04/input-devices-keyboard-qwerty-keyboard.jpg" alt="Computer keyboard" width="590" height="184" /><strong>Keyboard</strong></p> <h2><strong>Parts of the Computer Keyboard </strong></h2> The following are the parts of a computer keyboard: <ol> <li>Alphabetical keys</li> <li>Numerical keys</li> <li>Special character keys</li> <li>Control keys</li>

<h1><strong>CARE OF THE COMPUTER AND CORRECT KEYBOARDING TECHNIQUES </strong></h1> CONTENT <ol> <li>Care of the Computer</li> <li>Items Used for the Care of the Computer</li> <li>The Keyboard Rows</li> <li>Divisions of the Keyboard</li> </ol> <strong> </strong> <h2><strong>Care of the Computer </strong></h2> The following are the ways to take care of the computer: <ol> <li>Clean the visible parts of the computer to ensure there is no dust or particles that can enter the machine.</li> <li>Clean the disk drives.</li> <li>Shut down the computer properly after use to avoid damage to your system and loss of documents.</li> <li>Provide adequate electrical supply for the computer.</li> <li>Use the right furniture, both table and chair for maximum use of the machine.</li> <li>Do not bring food items near the computer.</li> <li>Do not touch the exposed part of the disk.</li> <li>Do not plug your computer to a line that has other high electricity consuming items like refrigerator, water heater, etc.</li> <li>Cover your computer system when not in use to prevent dust.</li> <li>Provide air conditioner for the computer.</li> <li>Consult a computer engineer in case of any fault.</li> </ol> <h2><strong>Items Used for the Care of the Computer</strong></h2> The following are the items used to take care of the computer:

<h1><strong>HOME ROW KEYS (KEYBOARDING APPLICATIONS)</strong></h1> CONTENT <ol> <li>Correct Finger Position on the Home Keys</li> <li>Correct Finger Movement on the Home Keys</li> <li>Correct Ways for Finger Position on the Top Row, Upper Row, Home Row and Nottem Row</li> <li>Correct Finger Position and Movement for Special Characters and Figures</li> <li>Two Divisions of the Keyboard</li> </ol>   <strong>NOTE</strong> – Identification, demonstration, manipulation/application of the keyboard rows are to be done majorly here. Students are to: <ul> <li>Observe the position of the four rows of the keyboard (Top, Upper, Home, Nottem) and point them out as shown to them by the teacher.</li> <li>Practice proper finger placement on the home row keys as demonstrated by the teacher.</li> <li>Practice how to manipulate the home row keys using soft touch as demonstrated by the teacher</li> </ul> <h2><strong>Correct Finger Position on the Home Keys</strong></h2> The four fingers excluding the thumb of the left hand are placed on “asdf” while the four fingers of the right hand are placed on ";lkj". It is from here that the fingers move up and down the entire keyboard. “asdf and ;lkj” are therefore called home keys. First of all, master the keyboard to know the positions of the keys, and then type without looking at the keyboard but the copy. <h2><strong>Correct Finger Movement on the Home Keys</strong></h2> After placing the fingers on the home keys, the fingers should strike a key at a time to avoid key jam. The two little fingers are used to strike the guide keys (a & ;). The remaining fingers on the left except the left and right thumb are used to strike “sdf” while the rest fingers on the right hand are used to strike “lkj”. Activity: Practice exercise 1 from Walmsley’s Commercial Typewriting by Aileen M Prince <h2><strong>Correct Ways for Finger Position on the Top Row, Upper Row, Home Row and Nottem Row </strong></h2> <h3><strong>The Top Row</strong></h3> Figures play one of the most important parts in typewriting. Since numerical errors in any piece of typewritten work may cause much harm, therefore maximum concentration on the correct fingering in the very early stages of training is very important to attain that degree of efficiency required.