WEEK 9 AND 10 LESSON NOTE Subject: Financial Accounting Class: SS 3 Term: First Term Week: 9 and 10 Age: 15–18 years Topic: Subsidiary Books Sub-topic: Definition, Uses, Preparation, and Transfer of Totals to the Ledger Duration: 40 Minutes Behavioral Objectives At the end of the lesson, students should be able to: Define subsidiary books
SOURCE DOCUMENTS CONTENT Definition of Source Documents Examples of Source Documents Features and Uses of Source Documents NOTES Definition of Source Documents Source documents are instruments generated when businesses enter into transactions with others. They serve as written evidence of transactions, detailing the essential facts and forming the basis for preparing the books of account.
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WEEK SIX AND SEVEN TOPIC: Balancing Off Ledger Accounts CONTENT Balancing Ledger Accounts The Divisions of the Ledger Extraction of the Trial Balance NOTES 1. Balancing Ledger Accounts At the end of a financial period (e.g., a month, a year, or another convenient time), it is necessary to balance ledger accounts. Balancing ensures that the
Weekly Brief List of Topics for SS1 Financial Accounting (First Term) Week 1: Introduction to Accounting Meaning of Bookkeeping Meaning of Financial Accounting Differences between Bookkeeping and Financial Accounting Importance of Accounting Week 2: History of Accounting Worldwide and Nigeria Users of Accounting Information Internal and External Users and Their Needs Characteristics of Accounting Information
