Scheme of work for secondary Accounting SSS 1 Second Term
SECOND TERM
Revision of last term’s work
Discounts– types, definition
Reasons for granting discount
Calculation of discount Discount allowed and received Cash, trade, quantity and seasonal discount
Three column cash book
Working with exercise with (accounts exercises book) Petty cash book
Meaning Terminologies, floats Imprest system Reimbursement etc. Posting subsidiary books into
ledgers-e. cash book, purchase day book- sales day book
Return inwards and returns outward journal and principal/journal proper Trial balance; meaning, uses
Rules for extraction Extraction of trial balance Working exercise Trading account: meaning
Reasons, format and preparation Profit and loss account– meaning
Reasons, format- preparation Balance sheet-definitions
Terminologies, format, working exercises Bank reconciliation statement
Definition, reasons for preparations, terminologies e.g. unpresented
cheques
Reasons for differences between cash book balance and bank statement balance Revision
Examination
SS 1 FIRST TERM LESSON NOTE YORUBA
Notation in Music : Staff and Tonic Sol-fa :(a) Lines and spaces (stave) (b) Tonic sol-fa (c) Treble and bass clefs (d) Melody in C major
Distribution of the Organisms in the Habitat and their Adaptive Features
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