Accounting technicians scheme west africa

ATSWA
ACCOUNTING TECHNICIANS SCHEME WEST AFRICA


STUDY TEXT
MANAGEMENT

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ASSOCIATION OF ACCOUNTANCY BODIES IN WEST AFRICA (ABWA)
ACCOUNTING TECHNICIANS SCHEME WEST AFRICA (ATSWA)




STUDY TEXT FOR





MANAGEMENT

FOURTH EDITION



Copyright (c) 2022 by Association of Accountancy Bodies in West Africa (ABWA). All rights reserved. No part of this publication maybe reproduced or distributed in any form or by any means, or stored in a database or retrieval system, including, but not limited to, any network or other electronic storage or transmission, or broadcast for distance learning without the prior written consent of the copyright owner.
Published by
ABWA PUBLISHERS


DISCLAIMER

This book is published by ABWA; however, the views are entirely those of the writers.

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PREFACE
INTRODUCTION
The Council of the Association of Accountancy Bodies in West Africa (ABWA) recognised the difficulty of students when preparing for the Accounting Technicians Scheme West Africa examinations. One of the major difficulties has been the nonavailability of study materials purposely written for the scheme. Consequently, students relied on textbooks written in economic and socio-cultural environments quite different from the West African environment.
AIM OF THE STUDY TEXT
In view of the above, the quest for good study materials for the subjects of the examinations and the commitment of the ABWA Council to bridge the gap in technical accounting training in West Africa, led to the production of this Study Text. The Study Text assumes a minimum prior knowledge and every chapter reappraises basic methods and ideas inline with the syllabus.