Unfortunately we could not locate the table you're looking for.<h1><strong>DOUBLE ENTRY BOOK-KEEPING </strong></h1> CONTENT <ol> <li>Meaning of Double Entry Book-keeping</li> <li>Double Entry Treatment of Assets</li> <li>Double Entry Treatment of Liability</li> <li>Double Entry Treatment of Expenses</li> </ol>   <h2><strong>Meaning of Double Entry Book-keeping</strong></h2> Double entry book-keeping means that every debit entry must have a corresponding credit entry. This is a principle or rule that is followed globally in book-keeping system. <h2><strong>Further Explanation</strong></h2> The fundamental concept of accounting is that every business transaction in money or money-worth has two effects: the receipts of a benefit by one account and the giving of a like benefit by another account. Thus, if a value is given, it is also received. The meaning of this is that where there is a giver, there is also a receiver who is called a debtor. The first Golden Rule of bookkeeping therefore states that, <strong>you debit the receiver and credit the giver.</strong> In the process of debiting the account receiving the value and crediting the account surrendering the value, you end up recording every transaction twice, once as a debit entry and again as a credit entry. In effect, <strong>every credit entry must have a corresponding debit entry, and every debit must have a corresponding credit entry.</strong>

<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.

<h1><strong>ALPHANUMERIC KEYS (KEYBOARDING APPLICATIONS)</strong></h1> CONTENT <ol> <li>Alphanumeric keys</li> <li>Identification of Alphanumeric Keys</li> <li>Correct Finger Placement on Alphanumeric Keys</li> <li>Soft Touch Manipulation of Alphanumeric Keys</li> </ol> <strong> </strong> <h2><strong>Alphanumeric Keys</strong></h2> These are keys of all the alphabets (a – z) and numbers (0 - 9). The alphanumeric keys also include symbols at the upper part of the number row such as exclamation mark (!), at (@), ampersand (&) etc. <h2><strong>Identification of Alphanumeric Keys </strong></h2> Here, learners are to properly identify all the alphanumeric keys. The keys are to be shown to the learners by the teacher. <h2><strong>Correct Finger Placement on Alphanumeric Keys</strong></h2> For fingers to use on alphabets, refer to the previous lesson i.e week 6 on keyboard rows particularly the areas highlighted in yellow colour above. For the numeric keys, the 1st finger on the left hand side will press key ‘‘4’’, the 2nd finger will press key ‘‘3’’, the 3rd finger will press key ‘‘2’’, while the 4th finger which is the little finger will press key ‘‘1’’.

<h1><strong>BASIC SERVICE KEYS (KEYBOARDING APPLICATIONS)</strong></h1> CONTENT <ol> <li>Basic Service Keys</li> <li>Correct Finger Placement on the Basic Service Keys</li> <li>The Manipulation of the Basic Service Keys Using Soft Touch</li> </ol> <strong> </strong> <h2><strong>Basic Service Keys </strong></h2> These are special keys that allow you to use computer to perform specific functions. Examples are: space bar, tab key, caps lock key, control key, shift key, delete key, return key, Alt key, home and end, insert and arrow keys. <h2><strong>Correct Finger Placement on Basic Service Keys</strong></h2> (i) <strong>Space bar:</strong> Although both thumbs are placed on it but the right thumb is used to press it when typing. (ii) <strong>Tab key:</strong> The 4^th finger (little finger) on the left hand is placed on it and used to press it. (iii) <strong>Caps lock key:</strong> The 4^th finger (little finger) on the left hand is placed on it and used to press it.

<h1><strong>CORRECT SPACING AND PUNCTUATION MARKS (KEYBOARDING APPLICATIONS)</strong></h1> CONTENT <ol> <li>Identification and Uses of Spacing Keys</li> <li>Correct Finger Placement</li> <li>Correct Use of Punctuation Mark Keys</li> <li>Correct Spacing After Punctuation Marks</li> </ol>   <h2><strong>Identification and Uses of Spacing Keys</strong></h2> Spacing keys are special keyboard characters that are used to give appropriate characters that are used tp give gap(s) in between words or typing lines. <strong>They are as follows:</strong> <ol> <li>Backspace: This moves the carriage or cursor one space at a time. It is usually typed with the weak or pinky finger on the right hand. It is used to erase characters from the end.</li> <li>Line space regulator: busin It can be adjusted by the right or left hand. it allows for 1, 1½ , 2 and 3 line spacing.</li> <li>Space bar: This is a rectangular bar at the bottom of a typewriter or computer. When touched, it gives space between characters. It is usually typed with the thumb especially the right thumb.</li> </ol> Some of the punctuation marks on the keyboard are: , . ? ‘‘’’ ; : () ! <h2><strong>Correct Finger Placement</strong></h2> After fingers are properly placed on the home keys, the right and left thumbs should be dangling on the space bar. The right thumb is used to press the space bar whenever the need arises to give space. For correct finger placement on punctuation marks, the 3^rd finger on the right hand side is used to press comma key, while the 4^th finger i.e. the little finger is used to press the full stop key. These are on the Nottem row.