Accounting

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📊 ACCOUNTING

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LAW OF CONTRACT FOR CPA/ICM/KNEC/CDACC AND ACCA STUDENTS

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  LAW OF CONTRACT   DEFINITION OF CONTARCT   A contract is an agreement of promises which is legally binding or enforceable by law.   According to Salmond a contract is an “agreement creating and defining obligations between the parties.”   According to Sir William Anson , “A contract is an agreement enforceable at law made between two or more persons, by which rights are acquired by one or more to acts or forbearances on the part of the other or others. Sir William Anson further observes as follows: “As the law relating to property had its origin in the attempt to ensure that what a man has lawfully acquired he shall retain, so the law of contract is intended to ensure that what a man has been led to expect shall come to pass; and that what has been promised to him shall be performed.” Based on the above definition a contract exists when there is:   1. an agreement 2. the agreement is enforceable by the law The law of contract impos...
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Public Relations Full Course lecture notes

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PUBLIC RELATIONS INTRODUCTION TO PUBLIC RELATIONS MEANING Public relations are the management function that identifies, establishes, and maintains mutually beneficial relationships between an organization and the various publics on whom its success or failure depends. DIFFERNCES BETWEEN PUBLIC RELATIONS AND OTHER COMMUNICATION FIELDS MEDIA AND PUBLIC RELATIONS MEDIA OF PR ACTIV ITIES Media relation is relationship that company or organization develops with journalists/media houses while PR extends the relationship beyond media to general public. Media involves collective communication outlets or tools that are used to store and deliver information to the public. The major role of press relation is to achieve maximum publication and broadcasting of PR information in order to create knowledge and understanding.   MEDIA USED IN PUBL IC RELATIONS ACTIVITIES :  RADIO Electronic means of communicating that uses audio features ADVANTAGES 1. Its audio means com...
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The Unsung Heroes: Navigating the Challenges of Teaching in Kenya

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Teaching is frequently described as the noble profession—the engine that powers a nation’s future. In Kenya, educators are central to national development, shaping the next generation of leaders, innovators, and professionals. From urban schools in Nairobi to rural classrooms in Turkana , teachers serve as mentors, counselors, and role models. Yet behind the inspiring success stories lies a demanding reality filled with structural, economic, and professional challenges. Understanding the challenges of teaching in Kenya is essential for improving the education system and supporting those who stand at its core. One of the most pressing issues in Kenyan public schools is overcrowded classrooms . Following the introduction of free primary education and subsidized secondary education by the Ministry of Education, enrollment numbers increased significantly. However, infrastructure expansion did not always match this growth. In many institutions under the Teachers Service Commission (TSC...
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CHAPTER 1: Introduction To Accounting

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  FUNDAMENTALS OF ACCOUNTING   What is accounting? Accounting may be defined as the process of identifying, measuring, recording and communicating financial information in order to permit users to make informed decisions or judgment by the users of the financial information. Accounting maybe referred by some authors as Book-keeping, which is the analysis, identification, measuring, classifying and recording of financial transactions in the books of accounts. Accounting maybe viewed as the language used in business and forms a common media through which users of accounting information can effectively communicate business matters and understand each other equally in a business. Accounting facilitates communication of the business records, transactions and summarizes results of business operations; forming the information of economic value to a business which forms the basis for judgment by the users.   THE ACCOUNTING PROCESS Since accounting is a process, it ...
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