Description
Lesson Note on FINANCIAL ACCOUNTING for SS1
Are you interested in getting Lesson Note on FINANCIAL ACCOUNTING for SS1 ? Here is the most concise compilation available online.
The Lesson note covers all the 3 terms in a session (1st term, 2nd term & 3rd term),and it is based on the latest NERDC / UBE Curriculum and applies to all Nigerian schools.
TABLE OF CONTENTS
FIRST TERM
WEEK 1 BOOK-KEEPING
WEEK 2 ACCOUNTING CONCEPT AND CONVENTION
WEEK 3 DOUBLE ENTRY
WEEK 4 SOURCE DOCUMENT AND SUBSIDIARY BOOKS
WEEK 5 SUBSIDIARY BOOKS
WEEK6 WORKING EXERCISES ON SALES DAY BOOK AND RETURN INWARD JOURNAL
WEEK 7 LEDGERS
WEEK 8 ONE CASH CASH BOOK
WEEK 9 DOUBLE COLUMN CASH BOOK
SECOND TERM
WEEK 1 DISCOUNTS
WEEK 2 THREE COLUMN CASH BOOK
WEEK 3 PETTY-CASH BOOK
WEEK 4 POSTING SUBSIDIARY BOOKS INTO LEDGERS
WEEK 5 TRIAL BALANCE
WEEK 6 TRADING ACCOUNT
WEEK 7 PROFIT AND LOSS ACCOUNT
WEEK 8 BALANCE SHEET
THIRD TERM
WEEK 1 PREPARATION OF BANK RECONCILIATION ACCOUNT
WEEK 2 PREPARATION OF BANK RECONCILIATION WHEN THERE IS BANK OVERDRAFT
WEEK 3 UNDERSTANDING THE END OF THE YEAR ADJUSTMENT IN PROFIT AND LOSS ACCOUNTS
WEEK 4 PROVISION FOR BAD DEBT AND PROVISION FOR DISCOUNT ALLOWED AND RECEIVED
WEEK 5 DEBTS RECOVERED
WEEK 6 DEPLETION OF FIXED ASSETS
WEEK 7 STRAIGHT LINE METHOD
WEEK 8 TREATMENT OF DEPRECIATION IN PROFIT AND LOSS ACCOUNTS AND BALANCE SHEET
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The purpose of this book is to help teachers draw out their lesson plan easily. Students will also find it helpful as a study note (eNote) for study purpose.
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