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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