Accounting technicians scheme west africa

vb STRUCTURE OF THE STUDY TEXT
The layout of the chapters has been standardized so as to present information in a simple form that is easy to assimilate. The Study Text is organised into chapters. Each chapter deals with a particular area of the subject, starting with a summary of sections and learning objectives contained therein. The introduction also gives specific guidance to the reader based on the contents of the current syllabus and the current trends in examinations. The main body of the chapter is subdivided into sections to make for easy and coherent reading. However, in some chapters, the emphasis is on the principles or applications while others emphasise method and procedures. At the end of each chapter is found the following
• Summary
• Points to note (these are used for purposes of emphasis or clarification
• Examination type questions and
• Suggested answers.
HOW TO USE THE STUDY TEXT
Students are advised to read the Study Text, attempt the questions before checking the suggested answers.

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ACKNOWLEDGMENTS

The ATSWA Harmonisation and Implementation Committee, on the occasion of the publication of the first edition of the ATSWA Study Texts acknowledges the contributions of the following groups of people. The ABWA Council, for their inspiration which gave birth to the whole idea of having a West African Technicians Programme. Their support and encouragement as well as financial support cannot be overemphasized. We are eternally grateful. To The Councils of the Institute of Chartered Accountants of Nigeria (ICAN), and the Institute of Chartered Accountants, Ghana (ICAG), Institute of Chartered Accountants Sierra Leone (ICASL), Gambia Institute of Chartered Accountants (GICA) and the Liberia Institute of Certified Public Accountants (LICPA) for their financial commitment and the release of staff at various points to work on the programme and for hosting the several meetings of the Committee, we say kudos. We are grateful to the following copyright holders for permission to use their intellectual properties
▪ The Institute of Chartered Accountants of Nigeria (ICAN) for the use of the Institute’s examination materials
▪ International Federation of Accountants (IFAC) for the use of her various publications
▪ International Accounting Standards Board (IASB) for the use of International Accounting Standards and International Financial Reporting Standards
▪ Owners of Trademarks and Trade names referred to or mentioned in this Study Text. We have made every effort to obtain permission for use of intellectual materials in this Study Texts from the appropriate sources. We wish to acknowledge the immense contributions of the writers and reviewers of this manual Our sincere appreciation also goes to various imprimaturs and workshop facilitators. Without their input, we would not have had these Study Texts. We salute them.

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