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Account First Term Lesson Plan for Senior Secondary School One( SSS 1, SSS 2, SSS 3)

LESSON PLAN FOR 1ST WEEK ENDING DATE

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: SS1 SUBJECT: ACCOUNT PERIOD: 4 DURATION: 40MINS PER PERIODS.
PREVIOUS KNOWLEDGE:
  The students have been introduced to cash book in the previous term.
BEHAVIOURAL OBJECTIVES:
The students are expected to:
Prepare bank reconciliation starting with a debit cash balance.
Prepare bank reconciliation with adjusted cash book.
TOPIC:
BANK RECONCILIATION STATEMENT.
REFERENCE MATERIALS: Simplified and Amplified Book-keeping and Accounting by Femi Longe.
INSTRUCTIONAL MATERIALS: Trace board/chart.
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of bank reconciliation and Accounting.
STEP3: States the importance of bank reconciliation.
STEP4: demonstrate with examples, the preparation of bank reconciliation.                  
  Discussion : Why do you think it is necessary for an organization to prepare bank reconciliation                      
SUMMARY:  The teacher summarizes the lesson and gives the students note
EVALUATION: 1. Define  bank reconciliation  
2   mention and explain at least five terminologies used in bank reconciliation statement preparation
ASSIGNMENT:Simplified and Amplified book keeping and accounting page 119/120 exc. 5X and 10X

HOD’S SIGNATURE:

ASSIST. CO-ORDINATOR’S

LESSON PLAN FOR 1ST WEEK ENDING DATE

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: SS 2 SUBJECT: ACCOUNT PERIOD:4 DURATION: 40 MINS PER PERIOD.
PREVIOUS KNOWLEDGE:
The students are familiar with the acquisition and sales of fixed assets.
BEHAVIOURAL OBJECTIVES:
The students are expected to:
Define the term business purchase.
List and explain the terms used in business purchase.
TOPIC:
Acquisition and purchase of a business.
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of business purchase.
STEP3: list and explains the terms used in business purchase.
STEP4: He states the accounting entries in business purchase.                        
Discussion: why will a business owner decides to sell off his/her business organization?              
SUMMARY: The teacher summarizes the lesson and gives the students note
EVALUATION: 1. What is business purchase?
2 . State the accounting entries for a business purchase account..
ASSIGNMENT: State and explain the terms involved in business purchase account..    
HOD’S SIGNATURE:
ASSIST. CO-ORDINATOR’S SIGNATURE:

LESSON PLAN FOR 2nd WEEK ENDING DATE

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: 1 SUBJECT: ACCOUNTING PERIOD: 4 DURATION: 40MINS/PER.

PREVIOUS KNOWLEDGE:
 
The students have been introduced to the preparation of bank reconciliation with debit balance.  
 
 
 
 
BEHAVIOURAL OBJECTIVES: TOPIC:
The students are expected to: BANK RECONCILIATION STATEMENT.  
Prepare bank reconciliation starting with a credit cash balance.  
Prepare bank reconciliation with adjusted cash book.  
   
REFERENCE MATERIALS: Simplified and Amplified Book-keeping and Accounting by Femi Longe.
INSTRUCTIONAL MATERIALS: Trace board/chart.
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of bank reconciliation and Accounting.
STEP3: States the importance of bank reconciliation.
STEP4: demonstrate with examples, the preparation of bank reconciliation.                  
Discussion:What are the effects of bank reconciliation statement on an organization?                      
SUMMARY:  The teacher summarizes the lesson and gives the students note
EVALUATION: 1. Differentiate between bank statement and bank statement.   ASSIGNMENT: Simplified and Amplified book keeping and accounting page 124/125 exc. 6 and 7
HOD’S SIGNATURE:
ASSIST. CO-ORDINATOR’S SIGNATURE:

LESSON PLAN FOR 1ST WEEK ENDING DATE

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: SS1 SUBJECT: ECONOMICS PERIOD: 4 DURATION: 40MIN/PER.
PREVIOUS KNOWLEDGE:
  The students are familiar to buying and selling of goods and services.
BEHAVIOURAL OBJECTIVES:
The students are expected to: 1. Give the meaning of Economics according to various scholars.
State the meaning of distributive trade
State the functions of all parties involved in distribution of goods.
Draw the chain of distribution
TOPIC:
Distributive Trade
REFERENCE MATERIALS: Comprehensive Economics for SS1-3 by Johnson Ugoji A.
INSTRUCTIONAL MATERIALS:  
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
  STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of distributive trade. STEP3: draws the various model of distribution. STEP4: states the functions the middlemen.                    
  Brain storming: why are the middlemen necessary in the chain of distribution?                  
SUMMARY:  : The teacher summarizes the lesson and gives the students note
EVALUATION: 1. Define Economics according to any three scholars. ASSIGNMENT: list out the various type of retail trade, stating their functions, advantages and disadvantages.
HOD’S SIGNATURE:
ASSIST. CO-ORDINATOR’S SIGNATURE:

LESSON PLAN FOR 2nd  WEEK ENDING

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: SUBJECT: PERIOD: DURATION:
PREVIOUS KNOWLEDGE: BEHAVIOURAL OBJECTIVES: TOPIC:
The students are familiar with the terms and accounting entries in purchase of a business. The students are expected to:
1. Prepare a purchase of a business account.
2. Prepare the necessary ledger and journal in purchase of business.
Acquisition and purchase of a business.
REFERENCE MATERIALS: Simplified and Amplified Book-keeping and Accounting by Femi Longe.
INSTRUCTIONAL MATERIALS: Trace board/white board and marker.
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of business purchase.
STEP3: list and explains the terms used in business purchase.
STEP4: He states the accounting entries in business purchase.                        
  Discussion: what is/are the reason(s) for goodwill or capital reserve?              
SUMMARY: The teacher summarizes the lesson and gives the students note
EVALUATION: 1.state the format for deriving goodwill or capital reserve? ASSIGNMENT: Simplified and Amplified book keeping and accounting page 486 exc. 2x and page 287 exc. 6.    
HOD’S SIGNATURE:
ASSIST. CO-ORDINATOR’S SIGNATURE:

LESSON PLAN FOR 2nd WEEK ENDING

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: SUBJECT: PERIOD: DURATION:
PREVIOUS KNOWLEDGE: BEHAVIOURAL OBJECTIVES: TOPIC:  
DATE: CLASS: SS1 SUBJECT: ECONOMICS PERIOD: 4 DURATION: 40MIN/PER.
PREVIOUS KNOWLEDGE:
  The students are familiar with the wholesaler and retailer.
BEHAVIOURAL OBJECTIVES:
The students are expected to:
State the meaning of the middlemen
Argued for or against the middlemen
State the problem of distribution in Nigeria
TOPIC:
The Middlemen
REFERENCE MATERIALS: Comprehensive Economics for SS1-3 by Johnson Ugoji A.
INSTRUCTIONAL MATERIALS: Chart and projector.
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of the middlemen.
STEP3: states the reason why the middlemen should and should not be eliminated in the chain of distribution.
STEP4: list out the problems of distribution in West Africa.                                                                                             
Brain storming: why are the middlemen necessary in the chain of distribution?                  
SUMMARY:  : The teacher summarizes the lesson and gives the students note
EVALUATION: 1. State the reasons why the middlemen should be eliminated. ASSIGNMENT:list at least six ways of improving the distribution of good in Nigeria.
HOD’S SIGNATURE:
ASSIST. CO-ORDINATOR’S SIGNATURE:

LESSON PLAN FOR 3rd  WEEK ENDING DATE

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: SUBJECT: PERIOD: DURATION:
PREVIOUS KNOWLEDGE:  
  The students are familiar to credit purchases and advance payments.  
 
 
 
PREVIOUS KNOWLEDGE: BEHAVIOURAL OBJECTIVES:
The students are expected to:  
1. State the meaning and differences between accruals and prepayment.  
2. State the effect of accruals and prepayment on the company’s profit.  
3. State the treatment of accrued expenses and repayment in the balance sheet.  
TOPIC:
End of the year adjustment.  
REFERENCE MATERIALS: Simplified and Amplified Book-keeping and Accounting by Femi Longe.
INSTRUCTIONAL MATERIALS: Trace board/chart.
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of accruals and prepayment.

STEP3: States their effect on the company’s profit.
STEP4: demonstrate how they are treated in the balance sheet.                  
  Discussion: What circumstances may lead to buying on credit and making payment in advance?                      
SUMMARY:  The teacher summarizes the lesson and gives the students note
EVALUATION: 1. Differentiate between accruals and prepayment.   ASSIGNMENT: state using the ledger to show the treatment of accruals and prepayment.
HOD’S SIGNATURE:
ASSIST. CO-ORDINATOR’S SIGNATURE:

LESSON PLAN FOR 3rd  WEEK ENDING DATE

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: SUBJECT: PERIOD: DURATION:
PREVIOUS KNOWLEDGE:  
  The students have been introduced to purchase of a business account.  
 
 
 
 
BEHAVIOURAL OBJECTIVES:
The students are expected to:  
State the meaning of Amalgamation.  
Prepare amalgamation account.  
   
BEHAVIOURAL OBJECTIVES: TOPIC:  
Company amalgamation.  
 
 
 
 
REFERENCE MATERIALS: Simplified and Amplified Book-keeping and Accounting by Femi Longe.
INSTRUCTIONAL MATERIALS: Trace board/chart.
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of amalgamation
STEP3: Demonstrate with example the preparation of amalgamation account.                  
Discussion: What are the reasons for amalgamation?                      
SUMMARY:  The teacher summarizes the lesson and gives the students note
EVALUATION: 1. Differentiate between business purchase and amalgamation.   ASSIGNMENT: Simplified and Amplified book keeping and accounting page 486 exc. 4x and 6x
HOD’S SIGNATURE:
ASSIST. CO-ORDINATOR’S SIGNATURE:

LESSON PLAN FOR 3rd WEEK ENDING DATE

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: 2 SUBJECT: Acco PERIOD: DURATION:
PREVIOUS KNOWLEDGE: BEHAVIOURAL OBJECTIVES: TOPIC:
The students have been taught about accruals and prepayments. The student are expected to :
1. State the meaning and condition necessary for bad debts and provision for bad debts.
2. State the meaning ,types and condition necessary for discount.
3. State the effects of provision and discount on P&L account
End of the year adjustment( provision and discounts )
 
 
 
REFERENCE MATERIALS: Simplified and Amplified Book-keeping and Accounting by Femi Longe.
INSTRUCTIONAL MATERIALS: Trace board/chart.
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of amalgamation STEP3: Demonstrate with example the preparation of amalgamation account.                  
Discussion: What are the reasons for granting discount and making provisions?                      
SUMMARY:  The teacher summarizes the lesson and gives the students note
EVALUATION: 1. Differentiate between discount and provision.   ASSIGNMENT: State the necessary treatment of discount and provisions.
HOD’S SIGNATURE:
ASSIST. CO-ORDINATOR’S SIGNATURE:

LESSON PLAN FOR 1ST WEEK ENDING

EDUDELIGHT SECONDARY SCHOOLS

1 BENSON AVENUE, LEKKI PHASE 1, LAGOS.

DATE: CLASS: SUBJECT: PERIOD: DURATION:
PREVIOUS KNOWLEDGE: BEHAVIOURAL OBJECTIVES: TOPIC:  
  The students are familiar with various denomination of Naira. The students are expected to:
1. State the meaning of Money .
2. Say brief history of Money
3. List and explain the qualities and function of money
Money
.
REFERENCE MATERIALS: Comprehensive Economics for SS1-3 by Johnson Ugoji A.
INSTRUCTIONAL MATERIALS: Chart and projector.
PRESENTATIONS
TEACHER’S ACTIVITIES STUDENTS’ ACTIVITIES
STEP1: The teacher, Introduces the lesson.
STEP2: Gives the definition of the Money.
STEP3: states function and qualities of money.
STEP4: general class discussion.                                                                                             
  Brain storming: The societies can do without money?  justify your answer to the question.                  
SUMMARY:  : The teacher summarizes the lesson and gives the students note
EVALUATION: 1. State the reasons why the money is necessary. ASSIGNMENT: list at least six Qualities and function of money.
HOD’S SIGNATURE:
ASSIST. CO-ORDINATOR’S SIGNATURE:

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