Bookkeeping Mejo Edited

7/31/2019 Bookkeeping Mejo Edited

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Slhyqfdgbid Vbipf{tiqy l` qgf SgihissibftDLHHFJF L@ FAVDNQILB

Tqn" Eftn( Enbihn

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L@ FAVDNQILB( KNDGFHL[ IB KVTIBFTT QFNDGF[ FAVDNQILB(

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Ib Sn{qinh @vh`ihhefbqL` qgf [f~vi{fefbqt `l{ qgf Afj{ff

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2/50

ii

N D O B L Z H F A J F E F B Q

Qgf {ftfn{dgf{t zitg ql fwqfba qgfi{ j{nqiqvaf ql qgf `lhhlzibj sflshf `l{ qgfi{

pnhvnkhf nttitqnbdf nba tvssl{q ib qgf {fnhi}nqilb l` qgf tqvay?

A{" Eihnj{ibn N" Jlef}( Afnb l` qgf Dlhhfjf l` Favdnqilb"

A{" [lpfhibn K" Mndlhkin( qgf dgni{sf{tlb l` qgf s{lj{ne Kndgfhl{ ib Kvtibftt

Qfndgf{ Favdnqilb( `l{ qgf fbdlv{njfefbq ql vbaf{qnof qgf tqvay?

S{l`" Mltf`ibn [" Qnb( qgf {ftfn{dgf{t Kllooffsibj S{l`fttl{ nba qgf lbf zgl

jipf qgf {ftfn{dgf{t qgf qnto ql al qgit tqvay?

Ql qgf Kndgfhl{ ib Kvtibftt Qfndgf{ Favdnqilb III%>A `l{ kfibj nhznyt

tvssl{qibj?

Ql qgf Dlhhfjf l` Favdnqilb Tqn``( `l{ jipibj qgf sf{qibfbq anqn bffafa ib qgit

tqvay?

Nba ql Nheijgqy Jla( `l{ jipibj qgf tq{fbjqg nba zitale kftqlzfa ql qgf

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Q G F [ F T F N [ D G F [ T


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Q N K H F L @ D L B Q F B Q T

DGNSQF[ I= IBQ[LAVDQILB NBA IQT KNDOJ[LVBA

Ibq{lavdqilb """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" >%7

Kndoj{lvba l` qgf Tqvay """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 7%>3Qgfl{fqidnh @{nefzl{o """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" >3%>;

Dlbdfsqvnh @{nefzl{o """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" >;%>4

Tqnqfefbq l` qgf S{lkhfe """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" >4Tijbi`idnbdf l` qgf Tqvay """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" >1

Tdlsf nba Hieiqnqilbt""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" >1%>6

Af`ibiqilb l` Qf{et""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" >6%>0

DGNSQF[ II= [FPIFZ L@ [FHNQFA HIQF[NQV[F NBA TQVAIFT

@l{fijb Tqvaift """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" >:%>9

@l{fijb Hiqf{nqv{f """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" >9%;0Tybqgftit """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" ;0%;7

DGNSQF[ III= [FTFN[DG EFQGLALHLJY

[ftfn{dg Efqgla """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" ;9

[ftfn{dg Hldnhf """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 43Slsvhnqilb @{nef nba Tneshf Tdgfef""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 43%4>

Tneshibj Qfdgbi~vf """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 4;

Aftd{isqilb l` qgf [ftslbafbqt """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 4;Ibtq{vefbqnqilb """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 4;%44

Anqn Jnqgf{ibj S{ldfav{f """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 41

Tqnqitqidnh Q{fnqefbq l` Anqn """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 41%46

DGNSQF[ IP= S[FTFBQNQILB(

NBNHYTIT NBA IBQF[S[FQNQILB """"""""""""""""""""""""""""""""""""""""""""""""""""""""""" 46%49

DGNSQF[ P= TVEEN[Y L@ @IBAIBJT(DLBDHVTILBT NBA [FDLEEFBANQILBT"""""""""""""""""""""""""""""""""""""""""""" 13%14

Nssfbaiw N Kikhilj{nsgy """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 11

Nssfbaiw K """"""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""" 16%10


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H I T Q T L @ Q N K H F T

Qnkhf `l{ qgf Slsvhnqilb @{nef nba Tneshf Tdgfef """"""""""""""""""""""""""""""""""""""""""""""4;

Qnkhf `l{ qgf Sf{dfbqnjf Aitq{ikvqilb l` qgf [ftslbafbqt """"""""""""""""""""""""""""""""""""""40

Qnkhf `l{ qgf Efqgla l` Qfndgibj vtfa """""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""4:

Qnkhf l{ qgf Sf{tlbnh Dgn{ndqf{itqidt l` n Qfndgf{ """""""""""""""""""""""""""""""""""""""""""""""" 47

Qnkhf l{ qgf S{l`fttilbnh Dgn{ndqf{itqidt l` n Qfndgf{ """""""""""""""""""""""""""""""""""""""""" 49


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DGNSQF[ I

Qgf S{lkhfe nba Iqt Kndoj{lvba

Ibq{lavdqilb

Kllooffsibj eijgq tffe n a{y tvkmfdq" Kvq iq aia blq hfns `vhhy `l{efa lvq l`

n zfijgqy qfwqkllo" Sflshf gnpf bffafa ql offs q{ndo l` qgfi{ elbfy `l{ dfbqv{ift(

nba qgf kllooffsibj efqglat zf vtf qlany dnb kf q{ndfa kndo ql lbf pf{y ib`hvfbqinh

enb"

@{le Kn{qf{ ql Dgn{qf{

Kn{qf{ibj znt qgf aleibnbq s{ndqidf `l{ q{npfhibj ef{dgnbqt av{ibj qgf

Eiaahf Njft" Zgfb efaifpnh Fv{lsf elpfa ql n elbfqn{y fdlbley ib qgf >4qg

dfbqv{y( ef{dgnbqt afsfbafa lb kllooffsibj ql lpf{tff evhqishf q{nbtndqilbt nq qgf

tnef qief" Lbf iesl{qnbq k{fnoqg{lvjg qllo shndf n{lvba qgnq qief= qgf ibq{lavdqilb

l` alvkhf%fbq{y kllooffsibj( zgidg it af`ibfa nt nby kllooffsibj tytqfe ib zgidg

qgf{f znt n afkiq nba d{faiq fbq{y `l{ fndg q{nbtndqilb"

Qgf gitql{idnh l{ijib l` qgf vtf l` qgf zl{at afkiq nba d{faiq ib nd dlvbqibj

jlft kndo ql qgf anyt l` tibjhf%fbq{y kllooffsibj ib zgidg qgf dgif` lkmfdqipf znt ql

offs q{ndo l` nelvbqt lzfa ky dvtqlef{t 'afkql{t) nba nelvbqt lzfa ql d{faiql{t"

Afkiq( it Hnqib `l{ gf lzft nba d{faiq Hnqib `l{ gf q{vtqt"

[fbnittnbdf Enb

Nq n{lvba qgit qief zf effq lv{ gf{l" Ylv eny blq gnpf gfn{a l` gie( kvq

Hvdn Sndilhi znt lbf l` qgf j{fnqftq efb l` qgf [fbnittnbdf" Gf it nhtl lbf l` qgf


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hfntq zfhh oblzb" Qgit it tv{s{itibj kfdnvtf iqt bl fwnjjf{nqilb ql tny qgnq Hvdn

Sndilhit enbvtd{isqt nba iafnt dgnbjfa qgf zl{ha"

Hvdn Kn{qglhlefz Sndilhi znt kl{b nklvq >116 ib Qvtdnby" Gf znt n

{fbnittnbdf enb ib qgf q{vftq tfbtf l` qgf fws{fttilb( nd~vi{ibj nb nen}ibj

oblzhfajf l` tvkmfdqt ibdhvaibj {fhijilb( kvtibftt( eihiqn{y tdifbdf( enqgfenqidt(

efaidibf( n{q( evtid( hnz nba hnbjvnjf"

Gf kfhifpfa ib {fhnqibj qgftf ziafhy pn{yibj aitdishibft nba enoibj qgfe

zl{o qljfqgf{ ib gn{elby" Git `{ifba Hflbn{al an Pibdi gfhsfa s{fsn{f qgf a{nzibjt

`l{ Sndilhit >19: zl{o(Aipibn S{lsl{qilbf? ib qv{b( Sndilhi it {fsvqfa ql gnpf

dnhdvhnqfa qgf ~vnbqiqy l` k{lb}f bffafa `l{ Hflbn{alt gvjf tqnqvf l` Avof

Hialpidl T`l{}n l` Eihnb"

Ib >191 Sndilhi svkhitgfa git `nelvt klloTveen af N{iqgefqidn( Jflefq{in(

S{lsl{qilbi fq S{lsl{qilbnhiqn'Qgf Dlhhfdqfa Oblzhfajf l` N{iqgefqid( Jflefq{y(

S{lsl{qilb nba S{lsl{qilbnhiqy)" Lbf tfdqilb ib qgf kllo enaf Sndilhi `nelvt %

Sn{qidvhn{it af Dlesvqit fq Td{isqv{it( n q{fnqitf lb nddlvbqibj hnqf{ aftd{ikfa nt n

dnqnhytq qgnq hnvbdgfa qgf sntq ibql qgf `vqv{f" Sndilhi znt qgf `i{tq sf{tlb ql aftd{ikf

alvkhf%fbq{y nddlvbqibj( nhtl oblzb nt qgf Pfbfqinb efqgla" Qgit bfz tytqfe znt

tqnqf%l`% qgf%n{q( nba {fplhvqilbi}fa fdlbley nba kvtibftt"

Nhqglvjg Hvdn Sndilhi aia blq ibpfbq alvkhf%fbq{y kllooffsibj( qgit it qgf

`i{tq oblzb svkhitgfa zl{o lb qgnq qlsid( nba hnia qgf `lvbanqilb `l{ alvkhf%fbq{y

kllooffsibj nt iq it s{ndqidfa qlany"


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Nttfqt F~vnh Hinkihiqift

Qgf tytqfet tfq lvq ib Sndilhit kllo n{f nheltq iafbqidnh ql qgltf ib elaf{b

hfajf{t" Fbq{ift dlbtitqfa l` k{if` sn{nj{nsgt? afkiqt zf{f lb qgf hf`q tiaf l` n alvkhf

snjf( d{faiqt lb qgf {ijgq" Qgf q{inh knhnbdf znt qgf fba l` Sndilhit nddlvbqibj dydhf"

I` qgf d{faiq nba afkiq dlhvebt zf{f blq f~vnh qgfb qgnq zlvha ibaidnqf n eitqnof ib

ylv{ Hfajf{( zgidg eitqnof ylv zihh gnpf ql hllo `l{ aihijfbqhy ziqg qgf ibavtq{y nba

ibqfhhijfbdf Jla jnpf ylv"

Sndilhit q{fnqitf jnpf ibtq{vdqilbt ib glz ql {fdl{a kn{qf{ q{nbtndqilbt nba

q{nbtndqilbt ib n pn{ifqy l` dv{{fbdift klqg kfibj `n{ el{f dleelbshndf qgnb qgfy

n{f qlany" Iq nhtl fbnkhfa ef{dgnbqt ql nvaiq qgfi{ lzb kllot nba ql fbtv{f qgnq qgf

fbq{ift ib qgf nddlvbqibj {fdl{at enaf ky qgfi{ kllooffsf{t dleshifa ziqg qgf

efqgla gf aftd{ikfa" Ziqglvq tvdg n tytqfe( nhh ef{dgnbqt zgl aia blq enibqnib

qgfi{ lzb {fdl{at zf{f nq j{fnqf{ {ito l` qgf`q ky qgfi{ feshlyfft nba njfbqt= iq it blq

ky nddiafbq qgnq qgf `i{tq nba hntq iqfet aftd{ikfa ib git q{fnqitf dlbdf{b enibqfbnbdf

l` nb nddv{nqf ibpfbql{y"

Iq znt n dleshfqf glz%ql aldvefbq `l{ qgf kvtibfttenb l` qgf any" Nt qgf

enb gf svq iq=

Nddlvbqt n{f blqgibj fhtf qgnb qgf fws{fttilb ib z{iqibj l` qgf n{{nbjfefbq

l` git n``ni{t" I` gf `lhhlzt qgit tytqfe nhznyt gf zihh oblz nhh nklvq git

kvtibftt nba zihh oblz fwndqhy zgfqgf{ git kvtibftt jlft zfhh l{ blq">

Qgit k{if` gitql{y l` kllooffsibj enoft iq dhfn{ qgnq nt fn{hy nt zgfb

kn{qf{ibj tqn{qfa( kllooffsibj it s{ftfbq" Nba vs ql blz( iq it qnofb ky tqvafbqt ib

ibtqiqvqilbt l` hfn{bibj" Kllooffsibj alft blq lbhy al iq ziqg afkiqt nba d{faiqt" Iq

>gqqs=,,hlpfhfn{bibj"dl"vo,oblzhfajf,`ibnbdf,n%k{if`%gitql{y%l`%kllooffsibj,
http://lovelearning.co.uk/knowledge/finance/a-brief-history-of-bookkeeping/http://lovelearning.co.uk/knowledge/finance/a-brief-history-of-bookkeeping/


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nhtl ies{lpft n sf{tlbt tfh`%aitdishibf ib n zny qgnq nhh qgibjt evtq kf l{jnbi}fa nba

nddv{nqf" Ibtqiqvqilbt l` hfn{bibj s{lpiaf s{lj{net ib kllooffsibj hiof qgf

Slhyqfdgbid Vbipf{tiqy l` qgf Sgihissibft" Vbaf{ qgf dlv{tf Kndgfhl{ ib Kvtibftt

Qfndgf{ Favdnqilb( qgi{a yfn{ tqvafbqt evtq kf nkhf ql dleshfqf vbiqt ib nddlvbqibj

>( nddlvbqibj ; nba kllooffsibj" Kllooffsibj it lbf l` qgf dlesfqfbdift l` qgftf

tqvafbqt zgfb qgfy jl ibql qgf {fnhiqy l` qfndgibj"

Kllooffsibj nba nddlvbqt qfndgf{t feshly pn{ilvt ibtq{vdqilbnh efqglat ib qgf

dhntt{lle" Dglltibj `{le nelbj qgf elafht nba tq{nqfjift l` ibtq{vdqilb nba qgf

pntq n{{ny l` qfndgibj Efqglat n{f dleshfw qntot" Iq eny gfhs ql kf nzn{f l` qgf

k{lna jviafhibft `l{ ibtq{vdqilbnh Dglidft z{iqqfb ky Dn{h [ljf{t '>909) lpf{ qzl

afdnaft njl=

'n) Qgf qfndgf{ it {ftslbtikhf `l{ tfqqibj nba enibqnibibj qgf dhienqf

l` qgf dhntt{lle"

'k) Qgf qfndgf{ gfhst tfq qgf sv{sltft `l{ ibaipiavnht nba qgf j{lvs nt

n zglhf( ib qgf dhntt{lle"

d) Qgf qfndgf{ tglvha kfhifpf hfn{bf{t gnpf qgf afti{f ql {fnhi}f qgf

sv{sltft qgnq n{f efnbibj`vh ql qgfe( nba qgnq qgit it n tq{lbj

elqipnqilbnh `l{df qgnq dnb hfna ql tijbi`idnbq hfn{bibj"

a) Qgf qfndgf{ l{jnbi}ft nba enoft npnihnkhf qgf ziaftq {nbjf l`

{ftlv{dft"

f) Qgf qfndgf{ it n `hfwikhf {ftlv{df `l{ ibaipiavnht nba qgf dhntt

j{lvs"


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`) Qgf qfndgf{ it n sn{qidisnbq hfn{bf{ zgl alft blq gnpf ql oblz nba

qfhh iq nhh"

j) Qgf qfndgf{ dnb qnof qgf ibiqinqipf ql tgn{f git l{ gf{ qglvjgqt nba

`ffhibjt ziqg

Tqvafbqt( nhqglvjg qgit evtq blq iesltf n {fdis{ldnh afenba"

g) Qgf qfndgf{ tglvha kf tfbtiqipf ql fws{fttilbt l` affs l{ tq{lbj

`ffhibj"

i) Qgf qfndgf{ {fdljbi}ft nba nddfsqt git l{ gf{ hieiqnqilbt nt hfn{bibj"

@ndihiqnql{

Ib naaiqilb( tfpf{nh pn{inkhft evtq kf dlbtiaf{fa zgfb tfhfdqibj qgf ibtq{vdqilbnh

elafht( tq{nqfjift( nba efqglat ql vtf ib n dlv{tf( vbiq( l{ hfttlb"

Qgftf pn{inkhft ibdhvaf=

qgf tqvafbq lvqdleft nba fwsf{ifbdft afti{fa?

qgf hfn{bibj tf~vfbdf 'afavdqipf l{ ibavdqipf) qgnq it nss{ls{inqf(

qgf afj{ff l` tqvafbq dglidf nba {ftslbtikihiqy? qgf oiba l` ibqf{ndqilb snqqf{b qgnq it tviqnkhf? qgf Dleelb Fttfbqinh Hfn{bibj ql kf afpfhlsfa? Qgf nelvbq l` namvtqefbq bffafa `l{ tqvafbqt qg{lvjg qgf Nansqipf

Aiefbtilb"

Nddl{aibj ql Dnbq{fhh ';331)( qfndgibj efqglat n{f ib n dlbqibvve( {nbjibj

`{le fwsltiqilb ql ib~vi{y" Qgf Fwsltiqilb efqgla l` qfndgibj it dlbpfbqilbnh nba

ziafhy vtfa ib qgf dhntt{lle" Nhtl( Dnbq{fhh ';331) {fsl{qfa qgf dgn{ndqf{itqidt l`


10/50

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fwsltiqilb efqgla ql ibdhvaf qgf `lhhlzibj= qfndgf{%dfbqf{fa( qfndgf{ %ndqipf( hfn{bf{

snttipf nba dlbqfbq fesgntit" Fwneshft l` fwsltiqilb efqglat n{f hfdqv{f(

aitdvttilb( q{naiqilbnh afelbtq{nqilb( jvftq tsfnof{( snbfh aitdvttilb( tql{yqfhhibj(

a{nenqi}nqilb( nba {fnaibj l` qfwqkllot( enbvnht l{ gnbalvqt(

Qgf Ib~vi{y efqgla it nb nss{lndg zgf{f qgf hfn{bf{ jfbf{nqft git,gf{ lzb

`l{e l` ib`l{enqilb" Iq it dgn{ndqf{i}fa ky qgf `lhhlzibj `fnqv{ft= hfn{bf{%dfbqf{fa(

hfn{bf{%`ndihiqnqfa( hfn{bf{%ndqipf nba hfn{bibj s{ldftt fesgntit"

Ib jfbf{nh( fwsltiqilb it dlbtiaf{fa ql qgf qfndgf{ dfbqf{fa ziqg nb fesgntit

lb dlbqfbq afhipf{y zgihf ib~vi{y it dlbtiaf{fa hfn{bf{ dfbqf{fa ziqg qgf fesgntit lb

qgf s{ldftt l` hfn{bibj" Ib n qysidnh hfn{bibj tiqvnqilb qgit tvjjftqt qgnq `l{ fwsltiqilb(

qgf hfnaf{ it ndqipfhy ibplhpfa '`l{ fwneshf hfdqv{ibj( {fnaibj nhlva( nba tglzibj n

piafl) nba qgf hfn{bf{ it snttipfhy qnoibj ib qgf ib`l{enqilb '`l{ fwneshf hitqfbibj(

{fnaibj nb lpf{gfna( nba znqdgibj n piafl)"

Ib dlbq{ntq( hfn{bf{t fbjnjfa ib ib~vi{y n{f ndqipfhy ibplhpfa '`l{ fwneshf=

dlbavdqibj ibpftqijnqilbt( s{ldfttibj ib`l{enqilb nba anqn) zgihf qgf hfnaf{*t {lhf it

ql gfhs `ndihiqnqf qgf s{ldftt l` hfn{bibj 'Dnbq{fhh ;331)" Fwneshft l` ib~vi{y

efqglat n{f jviafa aitdlpf{y( s{lkhfe tlhpibj nba ib~vi{y efqglat" Jviafa

aitdlpf{y hfn{bibj it n efqgla l` hfn{bibj qgnq gnt qgf napnbqnjf l` nhhlzibj hfn{bf{t

ql vtf s{ldftt toihht ql jfbf{nqf dlbqfbq ib`l{enqilb? iq ndqipfhy fbjnjft hfn{bf{t ib

`i{tq gnba {fnh zl{ha hfn{bibj" Iq fbdlv{njft hfn{bf{t ql fwshl{f qgf dlbqfbq qg{lvjg

qgf vtf l` dlbd{fqf fwsf{ifbdft" Qfndgf{t n{f {fhfntfa `{le qgf? {lhf l` nvqgl{iqy nba

jipf{ l` oblzhfajf ql kfdlef `ndihiqnql{ nba `fhhlz ibpftqijnql{" Qgit {fshndft qgf

blqilb qgnq qgf qfndgf{ evtq oblz nhh qgf nbtzf{t J{nsgid {fs{ftfbqnqilb tvdg nt


11/50

:

enst( qief qnkhft( `hlz dgn{qt zgidg afsidq qib tf~vfbdibj l` hfn{bibj ndqipiqift

'Napnbdf L{jnbi}f{) nba lqgf{ tvdg afpidft f``fdqipf zny `l{ qfndgf{t nba qfwq kllo

nvqgl{t ql s{lelqf aitdlpf{y hfn{bibj" Nvtvkfh '>9:3) tqnqfa qgnq tf~vfbdibj l`

tvkmfdq enqqf{ l{ dlbdfsq `{le jfbf{nh dlbdfsq ql qgf tsfdiìd tvdg qgnq efnbibj`vh

{fhnqilbtgis dnb kf afdisgf{fa `{le iq( it jviafa aitdlpf{y hfn{bibj" Tfpf{nh `ndql{t

ib`hvfbdf qfndgf{*t dglidf l` qfndgibj efqgla `l{ dhntt{lle ibtq{vdqilb" Nddl{aibj ql

Lbzfjkv nba Osnbjkn '>996)( tlef l` qgftf `ndql{t n{f dltq( s{fsn{nqilb qief( nba

oblzhfajf l` qgf efqgla( bnqv{f l` qgf tvkmfdq enqqf{( dv{{idvhve s{ftd{isqilb nba

{ftfn{dg {fdleefbanqilbt lb tf~vfbdibj l` qgf hfn{bibj fwsf{ifbdf" Qgftf n{f

`ndql{t qgnq qgf ìbnbdinh nddlvbqibj qfndgf{ evtq kfn{ ib eiba" Noibqfhv{f '>997)

{fsl{qfa qgnq ìbnbdinh nddlvbqibj qfndgf{t* f``fdqipfbftt ib ibtq{vdqilbnh afhipf{y

afsfbat lb qgfi{ dlbtiaf{nqilb l` qgf bnqv{f l` qgf tvkmfdq av{ibj ibtq{vdqilbnh

shnbbibj" Nddl{aibj ql gf{ ìbnbdinh nddlvbqibj it blq n tvkmfdq qgnq dnb kf entqf{fa

ky ef{f efel{i}nqilb l` qgf kntid {vhft" Iq {f~vi{ft qlqnh ibplhpfefbq l` qgf hfn{bf{

ib qgf hfn{bibj s{ldftt( tlvba qgfl{fqidnh oblzhfajf nba ibqfbtipf s{ndqidf ib

nsshidnqilb l` kntid s{ibdishft" Ql zgnq fwqfbq ìbnbdinh nddlvbqibj qfndgf{t ibplhpf

qgftf s{ibdishft ql qfndg ìbnbdinh nddlvbqibj it yfq ql kf afqf{eibfa";

Qfndgibj tq{nqfjift ib iesn{qibj oblzhfajf lb kllooffsibj it pf{y

iesl{qnbq" Blznanyt( tqvafbqt ìba tvkmfdqt hiof qgit ql kf kl{ibj nba n{f qlvjg"

Ibblpnqipfbftt l` qgf qfndgf{ it {fnhhy ib bffa" Kvq al qgf tqvafbqt {fnhhy nss{fdinqf

qgf qfndgibj tq{nqfjift nba efqglat l` qgf qfndgf{< Qgit tqvay it dlbavdqfa ql

afqf{eibf zgnq `ndql{t n``fdq qgf nss{fdinqilb hfpfh l` tqvafbqt ib kllooffsibj

;gqqs=,,zzz"evtf{l"l{j"bj,svkhidnqilbt,TLEF&;3VBI VF&;3EFQGLAT&;3L

@&;3QFNDGIBJ&;3KLLO&;3A[&;3N"&;3YVTV@&;34"sa`
http://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdfhttp://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdfhttp://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdfhttp://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdfhttp://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdf


12/50

7

sn{qidvhn{hy ib qgf Slhyqfdgbid Vbipf{tiqy l` qgf Sgihissibft vbaf{ qgf Dlhhfjf l`

Favdnqilb( qgf dlv{tf Kvtibftt Qfndgf{ Favdnqilb"

Kndoj{lvba l` qgf Tqvay

Qgf gitql{y l` qgf Dlhhfjf l` Favdnqilb anqft kndo ql qgf ki{qg l` qgf Enbihn

Kvtibftt Tdgllh 'EKT) ib >931 zgfb EKT( nt n sn{q l` qgf Enbihn Diqy Tdgllh

tytqfe( kfdnef qgf q{nibibj j{lvba l` tqvafbqt `l{ fiqgf{ jlpf{befbq tf{pidf l{

fbq{fs{fbfv{tgis( l``f{ibj dlv{tft ib qysibj( kllooffsibj( tqfblj{nsgy( nba

qfhfj{nsgy ib naaiqilb ql qgf s{ftd{ikfa ibqf{efainqf dv{{idvhve"

Zgfb EKT znt {fbnefa Sgihissibf Tdgllh l` Dleef{df 'STD) ib >937( n

tfdlban{y dlv{tf znt naafa ql qgf fwitqibj dlv{tft( nba n lbf%yfn{ sltqtfdlban{y

dlv{tf ib tqfblj{nsgy znt l``f{fa ib >9>;"

Zgfb STD znt ef{jfa ziqg qgf Sgihissibf Bl{enh Tdgllh 'SBT) ib >944(

STD lsf{nqfa vbaf{ qgf ai{fdq tvsf{pitilb nba naeibitq{nqilb l` qgf SBT

tvsf{ibqfbafbq `l{ tlef >; yfn{t( kvq blqziqgtqnbaibj qgf ef{jf{( STD {fshndfa iqt

tfdlban{y dv{{idvhve ib >946 ziqg n qzl%yfn{ mvbil{ dlhhfjf dv{{idvhve( qgf

Nttldinqf ib Dleef{dinh Tdifbdf 'NDT)"

Nt STD kfdnef qgf Sgihissibf Dlhhfjf l` Dleef{df 'SDD) ib >96;( iq

l{jnbi}fa iqt qfndgf{ q{nibibj afsn{qefbq nba kftiaft l``f{ibj qzl%yfn{ tfd{fqn{inh(

kllooffsibj( nba aitq{ikvqipf dv{{idvhn( iq l``f{fa n `lv{%yfn{ dv{{idvhve ib kvtibftt

favdnqilb( qgf Kndgfhl{ l` Tdifbdf ib Kvtibftt Favdnqilb 'KTKF)( zgidg {fdfipfa

`{le qgf Sgihissibf Favdnqilbnh Tytqfe n shn~vf l` aitqibdqilb `l{ +klha nba

tvddftt`vh silbff{ibj ib pldnqilbnh nba kvtibftt favdnqilb"+ Ib >966( qgf Kvtibftt


13/50

9

Z{iqf{t Nttldinqilb l` qgf Sgihissibft dlb`f{{fa lb SDD qgf qiqhf l` +Kvtibftt

Dlhhfjf l` qgf Yfn{+ `l{ iqt aybneid hfnaf{tgis ib kvtibftt favdnqilb nba l`ìdf

naeibitq{nqilb '`l{ef{hy dnhhfa tfd{fqn{inh)"

@{le >96; ql >9::( qgf Qfndgf{ Q{nibibj S{lj{ne znt vbaf{ qgf Kvtibftt

Qfndgf{ Favdnqilb Afsn{qefbq( kvq `{le >90; ql >9:1( qgf Qfndgf{ Q{nibibj

Afsn{qefbq kfdnef n tfsn{nqf afsn{qefbq `{le qgf Tfd{fqn{inh Tqvaift"

Ib >9:1%>9:6( qgf Afsn{qefbq l` Kvtibftt Qfndgf{ Favdnqilb znt q{nbt`f{{fa

ql qgf Dlhhfjf l` N{qt nba Tdifbdft 'DNT)" Ib >9:7 zgfb SDD znt dlbpf{qfa ibql n

dgn{qf{fa tqnqf vbipf{tiqy nba nddl{aibjhy {fbnefa Slhyqfdgbid Vbipf{tiqy l` qgf

Sgihissibft 'SVS)( qgf Tfd{fqn{inh Tqvaift Afsn{qefbq znt ef{jfa ziqg qgf Kvtibftt

Qfndgf{ Favdnqilb ql kfdlef qgf @ndvhqy l` Tfd{fqn{inh nba Kvtibftt Favdnqilb

'@TKF)"

Ib >974( @TKF znt {fbnefa Dlhhfjf l` Tfd{fqn{inh nba Kvtibftt Favdnqilb

'DTKF)? ib >970( qgf bnef znt njnib dgnbjfa ql Dlhhfjf l` L`ìdf Naeibitq{nqilb

nba Kvtibftt Qfndgf{ Favdnqilb 'DLNKQF)"

Qg{lvjglvq iqt ;4%yfn{ fwitqfbdf nt DLNKQF( qgf dlhhfjf l``f{fa qzl afj{ff

s{lj{net= Kndgfhl{ ib L`ìdf Naeibitq{nqilb 'KLN) nba Kndgfhl{ ib Kvtibftt

Qfndgf{ Favdnqilb 'KKQF)" Iq nhtl l``f{fa n lbf%yfn{ Sltqknddnhnv{fnqf ib Qfndgf{

Favdnqilb s{lj{ne ql glhaf{t l` blbqfndgibj afj{ff s{lj{net blq lbhy ql ~vnhi`y

qgfe ql qnof qgf Hidfbtv{f Fwneibnqilb `l{ Qfndgf{t 'HFQ) kvq nhtl ql gfhs qgfe

effq qgf {f~vi{fefbqt `l{ qgf dlbqibvibj S{l`fttilbnh Favdnqilb S{lj{ne l` qgf

S{l`fttilbnh [fjvhnqilb Dleeittilb" Qgf KKQF nba KLN s{lj{net gnpf kffb


14/50

>3

ndd{faiqfa ql Hfpfh ; ky qgf Ndd{faiqibj Njfbdy `l{ Dgn{qf{fa Dlhhfjft nba

Vbipf{tiqift l` qgf Sgihissibft 'NNDDVS)"

Lb Blpfekf{ ;;( ;339( ky pi{qvf l` qgf SVS Kln{a l` [fjfbqt* nss{lpnh(

DLNKQF znt {fbnefa Dlhhfjf l` Favdnqilb 'DlFa) ql {ftslba ql qgf ibd{fntibj

afenba `l{ ~vnhiìfa j{navnqft zgl dnb qfndg nq qgf fhfefbqn{y( tfdlban{y( nba

qf{qin{y hfpfht nba ql vsglha qgf Vbipf{tiqy*t hfnaf{tgis ib qgf ìfha l` favdnqilb"

Qlany( qgf DlFa it s{lpiaibj n k{lnaf{ tsfdq{ve l` afj{ff s{lj{net=

Kndgfhl{ ib Fhfefbqn{y Favdnqilb( Kndgfhl{ ib Tfdlban{y Favdnqilb 'ziqg Enml{

Lsqilbt ib Fbjhitg( Enqgfenqidt( @ihisibl( nba Tldinh Tqvaift)( nba Kndgfhl{ ib

Kvtibftt Qfndgf{ Favdnqilb 'ziqg Enml{ Lsqilbt ib Kvtibftt Qfdgblhljy nba

Hipfhiglla Favdnqilb( nba Ib`l{enqilb Qfdgblhljy Favdnqilb)"

Qgf Kndgfhl{ ib Kvtibftt Qfndgf{ ib Favdnqilb 'KKQF) it n `lv{%yfn{ afj{ff

s{lj{ne ziqg qzl tsfdinhi}nqilbt= Kvtibftt Qfdgblhljy nba Hipfhiglla Favdnqilb

'KQHF)( nba Ib`l{enqilb Qfdgblhljy Favdnqilb 'IQF)" Klqg tsfdinhi}nqilbt s{fsn{f

tqvafbqt ql qfndg tsfdiìd dlv{tft f``fdqipfhy nd{ltt qgf hfn{bibj n{fnt ib fhfefbqn{y(

tfdlban{y( dlhhfjf( nba pldnqilbnh,qfdgbidnh tdgllht" Qgf s{lj{ne nhtl s{fsn{ft

tqvafbqt `l{ fbq{y ibql nba napnbdfefbq ib mlkt ziqgib nby kvtibftt l`ìdf


15/50

>>

Qgfl{fqidnh @{nefzl{o

Qgf{f n{f qzl {fdleefbafa ibtq{vdqilb `l{ qfndgibj Kllooffsibj" Ibqf{ndqipf

Ibtq{vdqilb nba Fwsf{ifbqinh Hfn{bibj"

Ibqf{ndqipf Ibtq{vdqilb

N" Dhntt{lle J{lvs Ibqf{ndqilb

Qgf qfndgf{ l`qfb zl{ot ziqg qgf dhntt nt n zglhf( sn{qidvhn{hy zgfb

s{ftfbqibj ib`l{enqilb l{ elafhibj n s{ldftt" Qgf dhntt it pifzfa nt n zl{o j{lvs(

fbjnjfa ib n s{lavdqipf ndnafeid fbqf{s{itf" Qfndgf{t tglvha ftqnkhitg n sltiqipf(

s{lavdqipf hfn{bibj dhienqf nba s{lpiaf j{lvs sn{qidisnqilb q{nibibj" Tqvafbqt bffa ql

nd~vi{f j{lvs s{ldftt nba aitdvttilb toihht i` qgfy n{f ql hfn{b qg{lvjg qgf ibqf{ndqipf

s{ldftt" Tqvafbqt qgnq gnpf kffb gfhsfa ql afpfhls qgftf s{ldfttft nba nkihiqift l`qfb

al kfqqf{ ndnafeidnhhy kfdnvtf sltiqipf ibqf{ndqilb `ltqf{t tfh` dlbdfsq" Qgf eltq

`{f~vfbqhy vtfa dhntt{lle j{lvs ibqf{ndqilb efqglat n{f aitdvttilb( nba ~vftqilb nba

nbtzf{"

Fwsf{ifbqinh Hfn{bibj

K" Tievhnqilb

Ql ibiqinqf n tievhnqilb( qgf qfndgf{ s{ftfbqt nb n{qi`idinh s{lkhfe( tiqvnqilb( l{

{fs{ftfbqt tlef ntsfdq l` {fnhiqy" Kfdnvtf qgf fwsf{ifbdf it n tievhnqilb( nby tf{ilvt

{ito l{ dleshidnqilb qgnq eny kf nttldinqfa ziqg qgf {fnh hi`f sgfblefblb it {felpfa"

Ib naaiqilb( qgf hfpfh l` nktq{ndqilb l{ dleshfwiqy it sv{sltf`vhhy {favdfa tl qgnq

tqvafbqt eny kfdlef ai{fdqhy ibplhpfa ziqg vbaf{hyibj dlbdfsqt" Tievhnqilb nhtl


16/50

>;

nhhlzt `l{ qysft l` fwsf{iefbqnqilb qgnq dnbblq qnof shndf ib qgf {fnh fbpi{lbefbq"

Qgf tievhnqilb efqgla eny ibplhpf qgf vtf l` elafht( jnef `l{enqt( tq{vdqv{fa {lhf

shnyt( l{ nb ibqf{ndqipf dlesvqf{ l{ piafl s{lj{ne" Ib eltq ibtqnbdft( tqvafbqt n{f

fntihy elqipnqfa ql sn{qidisnqf av{ibj tievhnqilb ndqipiqift( tqvafbqt kfdlef ndqipf

sn{qidisnbqt ib qgf hfn{bibj s{ldftt"

N pn{ifqy l` hfn{bibj lkmfdqipft eny kf nttldinqfa ziqg qgf tievhnqilb" Tlef

`ldvt lb qgf nsshidnqilb l` s{fpilvt oblzhfajf( toihht( nba nkihiqift( zgihf lqgf{t

fesgnti}f qgf nd~vitiqilb l` bfz oblzhfajf( vbaf{tqnbaibjt( ibtijgqt( nba

nss{fdinqilbt" Enby tievhnqilb ndqipiqift s{lelqf nba afpfhls d{iqidnh nba d{fnqipf

qgiboibj l{ ibplhpf ibqf{ndqilbt zgidg afpfhls ibqf{sf{tlbnh nba tldinh toihht(

nqqiqvaft( nba pnhvft"

Dlbdfsqvnh @{nefzl{o

Qgf dlbdfsqvnh sn{naije l` qgf tqvay it nbdgl{fa lb qgf tytqfet elafh"

Qgf {ftfn{dgf{t ibsvq pn{inkhft ibdhvaf qgf Kllooffsibj tqvafbqt

nttfttefbq l` qgfi{ hfpfh l` nss{fdinqilb l` qgf efqgla l` qfndgibj( qgfi{ qfndgf{t

sf{tlbnh nba s{l`fttilbnh dgn{ndqf{itqidt" Qgf tfdlba klw it qgf s{ldftt zgidg

ibdhvaft qgf nttfttefbq qg{lvjg tv{pfy ~vftqilbbni{f" Qgf fwsfdqfa lvqdlef zlvha

kf qgf nqqnibefbq l` qgf pitilb nba eittilb l` qgf Dlhhfjf l` Favdnqilb( Kndgfhl{ ib

Kvtibftt Favdnqilb( qgnq it( ql favdnqf fndg tqvafbq ziqg toihht nba oblzhfajf

bfdfttn{y `l{ s{lavdqipf feshlyefbq l{ q{nbt`f{ ql n `lv{%yfn{ dlhhfjf nba ql s{lpiaf

q{nibibj `l{ fbq{y hfpfh sltiqilbt nba afpfhls nkihiqift zgidg nttitq ib dn{ff{

afpfhlsefbq" Tff @ijv{f >"


17/50

>4

Ibsvq S{ldftt Lvqsvq

@FFAKNDO

@ijv{f >" Dlbdfsqvnh @{nefzl{o

Tqnqfefbq l` qgf S{lkhfe

Qgit tqvay niet ql afqf{eibf qgf nss{fdinqilb hfpfh l` Kllooffsibj tqvafbqt

fb{lhhfa av{ibj qgf ì{tq tfeftqf{( tdgllh yfn{ ;3>;%;3>4"

Tsfdiìdnhhy( qgf tqvay tffot nbtzf{t ql qgf `lhhlzibj tvk%s{lkhfet=

>" Zgnq it qgf hfpfh l` nss{fdinqilb l` qgf tqvafbqt fb{lhhfa ib Ofykln{aibj I lbqgf `lhhlzibj=

'>">) Efqgla l` qfndgibj vtfa ky qgf qfndgf{ ib Ofykln{aibj I?

'>";) Enbnjfefbq l` `ndihiqift nba f~visefbq(

'>"4) sf{tlbnh dgn{ndqf{itqidt nba

'>"1) s{l`fttilbnh dgn{ndqf{itqidt l` qgf qfndgf{t l` ofykln{aibj1

Tijbiìdnbdf l` qgf Tqvay

Qgit tqvay zihh jlibj ql tglz qgf Nss{fdinqilb Hfpfh l` Kllooffsibj

Tqvafbqt lb Qgf Qfndgibj Efqglalhljy nba Qfndgf{ Pn{inkhft ib Dlhhfjf l`

Favdnqilb( Kndgfhl{ ib Kvtibftt Qfndgf{ Favdnqilb( Slhyqfdgbid Vbipf{tiqy l` Qgf

Sgihissibft( N"Y" ;3>;%;3>4"

Iq zihh gijghijgq qgf {fhnqilb l` qgf efqglalhljift vtfa ib qfndgibj

Kllooffsibj tvkmfdq ql qgf hfpfh l` tqvafbqt nss{fdinqilb ql qgf tvkmfdq" Nsn{q `{le

iq nhtl n{f qgf sf{tlbnh nba s{l`fttilbnh dgn{ndqf{itqidt l` qgf qfndgf{" Kllooffsibj

znt lbdf oblz nt n efqidvhlvt tvkmfdq `l{ iq gnt enby tqfst( dydhft nba {vhft ql kf

`lhhlz" Qgit {ftfn{dg tqvay zihh jlibj ql nbnhy}f qgf f``fdqt l` ai``f{fbq dleslbfbqt

diqfa nklpf"

@l{ qgf qfndgf{t

@l{ qgfe ql kf nkhf ql oblz qgf {ijgq znyt l` qfndgibj qgf tvkmfdq ky

nbnhy}ibj qgfi{ kfgnpil{ ib aitdvttibj qgf hfttlb nba iqt slttikhf f``fdqt l`

nss{fdinqilb l` qgf tqvafbqt"

@l{ qgf tqvafbqt

Qgit zihh jviaf qgfe qgnq qgf{f n{f enby `ndql{t ql kf dlbtiaf{ `l{ qgf kfqqf{

nss{fdinqilb l` qgf Kllooffsibj ib Dlhhfjf l` Favdnqilb ib SVS"

Tdlsf nba Hieiqnqilbt

Qgit tqvay `ldvtft lb qgf Nss{fdinqilb Hfpfh l` Kllooffsibj Tqvafbqt lb

Qgf Qfndgibj Efqglalhljy nba Qfndgf{ Pn{inkhft ib Dlhhfjf l` Favdnqilb( Kndgfhl{


19/50

>6

ib Kvtibftt Qfndgf{ Favdnqilb( Slhyqfdgbid Vbipf{tiqy l` Qgf Sgihissibft( N"Y"

;3>;%;3>4"

Afìbiqilb l` Qf{et

@l{ n kfqqf{ vbaf{tqnbaibj l` qgf ai``f{fbq qf{et qgnq n{f vtfa ib

qgf tqvay? qgfy n{f afìbfa dlbdfsqvnhhy nba,l{ lsf{nqilbnhhy kfhlz=

Nss{fdinqilb%it qgf ndq l` ftqienqibj qgf ~vnhiqift l` qgibjt nba jipibj qgfe

qgfi{ s{lsf{ pnhvf"

Kllooffsibj%it qgf s{ldftt l` tytqfenqidnhhy enibqnibibj n {fdl{a l` nhh

kvtibftt q{nbtndqilbt"

Efqglat% n{f nb ftqnkhitgfa( gnkiqvnh( Hljidnh( l{ s{ftd{ikfa s{ndqidf l{

tytqfenqid s{ldftt l` ndgifpibj df{qnib fbat ziqg nddv{ndy nba f`ìdifbdy( vtvnhhy ib

nb l{af{fa tf~vfbdf l` ìwfa tqfst"

Qfndgf{%it n tyeklh l` hfn{bibj( n hfnaf{ l` hfn{bf{t( nba n ei{ndhf ql

favdnqilb" Qgfy n{f qgf enib tlv{df l` ibtsi{nqilb `l{ qgf bfwq jfbf{nqilb" Qgfy n{f

qgf lbft qgnq {fndg `l{ qgf toy ql jfq zgnq lv{ tqvafbqt bffa"

Qfndgibj%it n tdifbdf nt iq ibplhpft n tytqfenqid s{ldftt l` ibtq{vdqilb jviafa

ky ftqnkhitgfa qgfl{ift( s{ibdishft( nba nss{lndgft qgnq enof qfndgibj f``fdqipf"

Pn{inkhft% n{f n dgn{ndqf{itqid( bvekf{( l{ ~vnbqiqy qgnq ibd{fntft l{ afd{fntft

lpf{ qief( l{ qnoft ai``f{fbq pnhvft ib ai``f{fbq tiqvnqilbt"
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20/50

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39/50


40/50

40

Kllooffsibj Tqvafbqt Hfpfh l` Nss{fdinqilb lb qgf efqglat l` qfndgibj vtfa ky

qgf qfndgf{ ib Kllooffsibj

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Nss{fbqidftgis Efqgla it Tq{lbjhy Nss{fdinqfa ky qgf Kllooffsibj Tqvafbqt l` qgf

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4:

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Dleevbidnqilbt

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Jlla @ffakndo 9> ;"40 61 >"36 ; 3"34 4 3"3; 4"10 TN

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>":0% ;"63 Blq Nss{fdinqfa 'BN)

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n zfijgqfa efnb l` 4"1> l{ Tq{lbjhy Nss{fdinqfa" Fijgqg it( Tfbtf l` Pnhvft

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Favdnqilb"

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Entqf{y l` qgfTvkmfdq Enqqf{

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>":0% ;"63 Blq Nss{fdinqfa 'BN)>"3>% >":6 Tq{lbjhy Blq Nss{fdinqfa 'TBN)


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49

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Tq{lbjhy Nss{fdinqfa" Elqipnqilbnh Toihht it qgf qgi{a( zgidg gnt n zfijgqfa efnb

l` 4"17 l{ Tq{lbjhy Nss{fdinqfa" Jlla [fhnqilb ziqg Tqvafbqt it qgf `lv{qg( zgidg

gnt n zfijgqfa efnb l` 4"10 l{ Tq{lbjhy Nss{fdinqfa" Qief nba Dlbtq{vdqipf

@ffakndo it qgf `i`qg( zgidg gnt n zfijgqfa efnb l` 4"47 l{ Tq{lbjhy Nss{fdinqfa"

S{fsn{nqilb it qgf tiwqg( zgidg gnt n zfijgqfa efnb l` 4"4: l{ Tq{lbjhy

Nss{fdinqfa" Dhntt{lle Enbnjfefbq( @ni{bftt ib J{naibj( nba J{lleibj it qgf

fijgqg( zgidg gnt n zfijgqfa efnb l` 4"4; l{ Tq{lbjhy Nss{fdinqfa" Nba hntq(

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qgf Kllooffsibj Tqvafbqt l` qgf Dlhhfjf l` Favdnqilb( Kndgfhl{ Kvtibftt Qfndgf{

Favdnqilb"


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13

DGNSQF[ P

Tveen{y l` @ibaibjt( Dlbdhvtilbt nba [fdleefbanqilbt

Ib qgit dgnsqf{( tveen{y l` ìbaibjt( dlbdhvtilbt nba {fdleefbanqilbt zf{f

s{ftfbqfa"

Jfbf{nh Tveen{y l` @ibaibjt

Qgf sv{sltf l` qgit tqvay it ql ìba lvq qgf nss{fdinqilb hfpfh l` Kllooffsibj

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Sgihissibft( TY ;3>;%;3>4"

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ib Kvtibftt Qfndgf{ Favdnqilb 4{a yfn{"

N {ftfn{dgf{ enaf ibtq{vefbq znt vtfa `l{ qgit sv{sltf" Qgf Naeibitq{nqilb

l` qgf ~vftqilbbni{f znt sf{tlbnhhy dlbavdqfa ky qgf {ftfn{dgf{ qgvt {fq{ifpnh znt

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1>

Tveen{y l` @ibaibjt

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gf{fib"

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Iq znt `lvba qgnq enml{iqy l` qgf {ftslbafbqt l{ 67"11 sf{dfbq

zf{f `fenhft nba 1;"0; sf{dfbq zf{f enhf"

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tqvafbqt nba hntq it qgf s{lmfdq efqgla"

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qgf tqvafbqt it qgf tfdlba nba qgf qfndgf{t j{lleibj it qgf hntq" Kvq qgfb(

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ky qgf tqvafbqt"

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1;

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l` qgf {ftslbafbqt zf{f qgf qfndgf{t S{fsn{nqilb"

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14

[fdleefbanqilbt

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`lhhlzibj=

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enbnjfefbq"

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s{l`fttilbnh dgn{ndqf{itqidt `l{ n jlla qfndgf{%tqvafbq {fhnqilbtgis( nba

qfndgibj nba hfn{bibj s{ldftt"


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N S S F B A I W N

K I K H I L J [ N S G Y

Dnhaf{lb( Mltf @"( fq" Nh"( Efqglat l` [ftfn{dg nba Qgftit Z{iqibj(

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gqqs=,,zzz"qgnqkllooffsf{"dle,
http://lovelearning.co.uk/knowledge/finance/a-brief-history-of-bookkeeping/http://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdfhttp://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdfhttp://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdfhttp://www.musero.org.ng/publications/BOOK%20KEEPING_%20AND_%20ACCOUNTING_%20EDUCATION.pdfhttp://www.musero.org.ng/publications/BOOK%20KEEPING_%20AND_%20ACCOUNTING_%20EDUCATION.pdfhttp://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=287http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=287http://www.villagevolunteers.org/wp-content/uploads/2011/06/Basic-Bookkeeping.pdfhttp://www.villagevolunteers.org/wp-content/uploads/2011/06/Basic-Bookkeeping.pdfhttp://www.thatbookkeeper.com/http://www.thatbookkeeper.com/http://www.villagevolunteers.org/wp-content/uploads/2011/06/Basic-Bookkeeping.pdfhttp://www.villagevolunteers.org/wp-content/uploads/2011/06/Basic-Bookkeeping.pdfhttp://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=287http://www.afaanz.org/openconf/2011/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=287http://www.musero.org.ng/publications/BOOK%20KEEPING_%20AND_%20ACCOUNTING_%20EDUCATION.pdfhttp://www.musero.org.ng/publications/BOOK%20KEEPING_%20AND_%20ACCOUNTING_%20EDUCATION.pdfhttp://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdfhttp://www.musero.org.ng/publications/SOME%20UNIQUE%20METHODS%20OF%20TEACHING%20BOOK%20DR%20A.%20YUSUF%203.pdfhttp://lovelearning.co.uk/knowledge/finance/a-brief-history-of-bookkeeping/


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N S S F B A I W K

Slhyqfdgbid Vbipf{tiqy l` qgf SgihissibftDLHHFJF L@ FAVDNQILB

Tqn" Eftn( Enbihn

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Bookkeeping Mejo Edited

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