DETAILED LESSON NOTE ON BUSINESS DOCUMENTS Subject: Bookkeeping Class: SS1 Term: First Term Week: 8 Age: 14 – 16 years Topic: Business Documents Sub-Topic: Bank Paying-in-Slip, Debit Note, Credit Note, Statement of Account, and Vouchers Duration: 40 minutes Behavioral Objectives At the end of the lesson, students should be able to: Explain the purpose and
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.
Books of Accounts: The Ledger and The Journal Focus Keyphrase: Books of Accounts SEO Title: Understanding Books of Accounts: Ledger and Journal Explained Slug: books-of-accounts-ledger-and-journal Meta Description: Discover the roles of the Ledger and the Journal in accounting. This guide explains their formats, uses, and differences for easy understanding. Books of Accounts: Overview Books of
Double Entry Bookkeeping: A Comprehensive Guide for Students and Teachers Focus Keyphrase: Double Entry Bookkeeping SEO Title: Double Entry Bookkeeping Explained with Practical Nigerian Examples Slug: double-entry-bookkeeping Meta Description: Learn everything about double-entry bookkeeping, including principles, ledger postings, and Nigerian examples. This guide simplifies the concept for students and teachers while boosting your knowledge of
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
FINANCIAL ACCOUNTING WEEKS TOPICS 1 REVISION 2 Accounting Errors Definition, types of errors (Book-keeping errors and extraction errors) Errors the trial balance cannot disclose Errors the trial balance can disclose Suspense Account 3 Corrections of errors with journal proper, working exercises on corrections of errors with journal proper Effects of errors on profit declared 4
FIRST TERM E-LEARNING NOTE SUBJECT: FINANCIAL ACCOUNTING CLASS: SS3 SCHEME OF WORK WEEKS TOPIC 1 Partnership Accounts 2 Final Accounts of a Partnership 3 – 4 Admission of Partners 5 – 6 Dissolution of Partnership 7 Introduction to Company Accounts 8 Final Accounts of Limited Liability Companies
SECOND TERM Examination malpractices may lead to a repeat of the subject or suspensions don’t be involved. SUBJECT: BOOK KEEPING CLASS: SSS 1 TIME APPROVED: 2HRS OBJECTIVE The document a supplier sends to a customer to correct overcast on an invoice is receipt b. credit note c. debit note d.
THIRD TERM E-LEARNING NOTE SUBJECT: FINANCIAL ACCOUNTING CLASS: SS1 SCHEME OF WORK [mediator_tech] WEEK TOPIC The Bank Account and its operations Bank Reconciliation Statement Bank Reconciliation Statement Final Accounts of a Sole Trader Final Accounts of a Sole Trader The Balance Sheet Opening Entries and Recording of Subsequent Financial Transactions WEEK ONE
THIRD TERM E-LEARNING NOTE SUBJECT: CIVIC EDUCATION CLASS: SS 2 WEEK TOPIC 1 Responsible Parenthood. 2 Factors that can lead to theSuccess of Responsible Parenthood. 3 Traffic Regulations. 4 Ways of Reducing Accidents. 5 The Roles of Individuals and Government in Maintaining Traffic Regulations 6 Interpersonal Relationship. 7 Inter-communal Relationship. 8 Settlement of
THIRD TERM E-LEARNING NOTE SUBJECT: FINANCIAL ACCOUNTING CLASS: SS2 SCHEME OF WORK WEEK TOPICS 1-3 Single Entry and Incomplete Records 4-5 Control Accounts 6-8 Accounts of Non-Profit-Making Organizations 9 Joint Venture Accounts 10 Consignment Accounts WEEK ONE [mediator_tech] TOPIC: SINGLE ENTRY AND INCOMPLETE RECORDS CONTENT: (i) Introduction (ii) Steps Involved in preparing a P&L A/C
