Definition Accounting is defined as the process of identifying, measuring and reporting economic information to the users of this information to permit informed judgment Many businesses carry out transactions. Some of these transactions have a financial implication i.e. either cash is received or paid out. Examples of these transactions include selling goods, buying goods, paying employees and so many others. Accounting is involved with identifying these transactions measuring (attaching a value) and reporting on these transactions. If a firm employs a new staff member then this may not be an accounting transaction. However when the firm pays the employee salary, then this is related to accounting as cash involved. This has an economic impact on the organization and will be recorded for accounting purposes. A process is put in place to collect and record this information; it is then classified and summarized so that it can be reported to the interested parties. The main purpose of Accounting is to provide financial information about an economic entity. It provides a means where the steward reports to the owner how the funds entrusted to him are used to enhance the wealth of the business. Business Transaction is an event which involves the transfer of money or money‘s worth of financial events. The following summarises the business transaction that a firm might have: Acquisition of assets from owners and other creditors Investing resources in assets to produce goods or services Using resources to produce goods and services Selling goods or services of the firm Paying those to whom money is owned Returning assets to owners

INTRODUCTION TO SOCIAL POLICY Social policy is an activity that tries to formulate and implement a decision to solve social diseases. Social development workers must have knowledge, skills and attitudes to enable them understand and know how social policies are made and administered for the achievement of set goals. Social development workers are expected to examine organization structure of the institution that make and implement policies to enable them translate these policies into programs and assess their effectiveness. Definition of terms: Policy- is a general statement of understanding which provide or challenges thinking of an individual. Policy-is a plan of action. Points of reference i) When programs are being developed. ii) When decisions are being taken about people, employees or particular issue in general. Social policy:-social policy relates to guidelines for the changing, maintenance or creation of living conditions that are conducive to human welfare. Statement that guide the government and NGO in an effort to provide social services to the needy citizen in the society. Administration Effective coordination of organizational activities to facilitate effective and efficiency attachment of goals and objectives Social policy and Administration Is concerned with effective policy implementation in order to achieve goals and objectives of social service provision. - Social policy is that part of public policy that has to do social issues, in most European countries; those types of insurance are made mandatory by law

Computer software is a set of programs, documents, step-by-step instructions (procedures) and routines associated with the operation of a computer system that makes the hardware capable of its various activities. • This is the logic that guides the computer hardware when performing a task. Software classification • i) System software • 1. Operating Software • 2. System Utilities • ii) Application software • a) Application packages ( offshelf) • b) User programs ( Tailor made)

ASPECTS OF HUMAN GROWTH AND DEVELOPMENT The aspects of human growth and development refer to the various dimensions or facets of individuals' progress and maturation as they move through different stages of life. These aspects encompass physical, cognitive, emotional, social, moral, identity, sexual, and spiritual dimensions, each contributing to the holistic development of individuals Here are the key aspects of human growth and development: 1. Physical Development: Physical development refers to the changes in the body's structure, function, and appearance over time. This includes growth in height, weight, muscle mass, bone density, motor skills, coordination, sensory abilities, and physical health. 2. Cognitive Development: Cognitive development involves the growth and maturation of mental processes, including perception, memory, attention, language, problem-solving, reasoning, decision-making, and information processing. Cognitive development is influenced by genetics, environment, experiences, and educational opportunities. 3. Emotional Development: Emotional development pertains to the ability to recognize, understand, and manage one's own emotions as well as empathize with others' feelings. It involves the development of emotional awareness, regulation, expression, resilience, empathy, and social competence. 4. Social Development: Social development encompasses the growth of interpersonal skills, social relationships, and social behaviors within the context of family, peers, schools, communities, and society at large. It includes the development of communication skills, cooperation, empathy, conflict resolution, and cultural competence. 5. Moral Development: Moral development refers to the formation of ethical principles, values, beliefs, and standards of behavior that guide individuals' decisions and actions in social and moral dilemmas. It involves the development of conscience, empathy, moral reasoning, and the ability to distinguish between right and wrong. 6. Identity Development: Identity development involves the exploration and construction of one's sense of self, including personal values, beliefs, interests, goals, roles, and identity. It encompasses the development of self-concept, self-esteem, self-awareness, and the integration of personal and social identities. 7. Sexual Development: Sexual development involves the biological, psychological, and social aspects of sexuality, gender identity, and sexual orientation. It includes the physical changes associated with puberty, the exploration of sexual identity and relationships, and the development of healthy attitudes and behaviors related to sexuality.

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