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Learning Objectives

After studying this unit, you will be able to:
  1. Understand the accounting history and development
  2. Understand the meaning and significance of accounting
  3. Understand the term Transaction and event
  4. Understand the accounting process
  5. Understand the objective, function, sub fields and limitations of accounting
  6. Understand the various users of accounting information
  7. Understand more about book-keeping, accounting and accountancy

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