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Account Third Term Scheme of Work and Lesson Note for Senior Secondary School One( SSS 1)

SCHEME OF WORK FOR SSS 1

  1. Preparation of Bank Reconciliation Statement (credit balance)
  2. Preparation of bank Reconciliation Statement (Debit balance/ overdraft)
  3. End of the year adjustment in P&L account, accruals and prepayment
  4. Provision for bad debt, bad debt, provision for discount allowed and received
  5. Bad debts recovered work exercise
  6. Depreciation of fixed assets
  7. Straight line and reducing balance method schedule, advantages and disadvantages it each method, ledger
  8. Treatment of depreciation in pal and balance sheet
  9. Preparation of final Account
  10. Revision
  11. Examination

LESSON NOTE FOR THE FIRST WEEK ENDING 3rd  MAY 2020

CLASS- SS1

DURATION- 40 M/P

NO OF PERIOD – 4

TOPIC- PREPARATION OF BANK RECONCILIATION STATEMENT

SUB-TOPIC- Debit cash balance and credit bank balance

OBJECTIVE: The student should be able to:

  1. Prepare bank reconciliation, starting from the bank balance
  2. Prepare bank reconciliation starting from the cash book balance
  3. Prepare bank reconciliation using the adjusted cash book method

INSTRUCTIONAL MATERIALS- white board and marker

REFERENCE MATERIAL – Simplified and Amplified book-keeping and Accounting by Longe Femi

CONTENT:

FORMAT STARTING WITH THE BANK STATEMENT BALANCE OR THE CASH BOOK BALANCE

ILLUSTRATION:

On 31st December 2000, the bank statement of Bola Ige showed a credit balance of N20, 489. A comparison with the cash book revealed the following,

cheque drawn but unpresented   N316,872

 Amount paid into the bank but not Yet credited by the bank  N72,342

Standing order    N 3,564

Interest on bank deposit not  yet recorded in cash book  N202049

Bank charges                                                                            N1358

Dishonoured cheque                                              N12017

Prepare a bank reconciliation statement showing the cash book balance on 31st December, 2000

Solution: 

                                                 N                        N

Balance as par bank statement:                                                      20,489

Add uncredited cheque                                     72,342

Standing order                                                      3564

Bank charger                                                        1358

Dishonoured cheque                                             12,017                 89282

                                                                                                               109771

Less unpresented cheque                                                                 316,872

Balance as par cash book                                                                 (207101)

Presentation:

Step 1. The teacher revises the previous lessons learnt before the holiday

Step 2. Introduces the new topic

Step 3. Explanation of salient point

Step 4. Class illustration

Step 5. General class discussion

Evaluation:

Simplified and Amplified book keeping and accounting, page 120/120

Exc. 1x and 3x

Assignment: Simplified and Amplified 5x and 10x

Conclusion:  the teacher summarizes the lesson and gives students note on the topic

LESSON NOTE FOR SECOND WEEK ENDING

CLASS                 –                  SS1

DURATION           –                  40 M/P

Number of period –                 4

TOPIC                  –                 BANK RECONCILIATION

SUB-TOPIC          –                  ADJUSTED CASH BOOK METHOD

OBJECTIVES       –                 The students are expected to:

  • List and explain the content of the adjusted cash book
  • Post correctly items to the debit and credit side of the adjusted cash book
  • List and explain the item that will reflect only in the bank reconciliation statement.
  • Prepare an adjusted cash book and a bank statement starting with debit balance and credit balance as well as credit balance and overdraft in the cash book and bank statement respectively.

PREVIOUS KNOWLEDGE – The student have been taught how to prepare a bank reconciliation using other methods.

REFERENCE MATERIALS –  Simplified and Amplified Book keeping  and Accounting for SSS1 – 3 by Femi Longe.

INSTRUCTIONAL MATERIALS –  White board and marker

CONTENT:

FORMAT OF AN ADJUSTED CASH BOOK

ADJUSTED CASH BOOK

Balance c/d                                           x Credit transfer                                     x Under cast of receipt                         x Overcast of payment                         x Dishonour cheque                                x Bank charges                                        x Interest on bank deposited (paid)      x Direct debit                                            x Standing order                                      x Bal c/d                                                    x
                                                               x                                                                 x

                                Bank Reconciliation statement

                                                                                                                                    N

Balance as per adjusted cash book                                                                xx

Add unpresented cheque                                                                                  x

                                                                                                                                    xx

Less uncredited cheque                                                                                     (x)

Balance as per Bank Statement                                                                       xx

Presentation:

Step i:         Revision of the last topic

Step ii:        Introduction of the new topic

Step iii:       Class illustration

Step iv:       Explanation of salient points

Step v:        General class discussion

Assessment

Simplified and Amplified page 120 EX 1X

Assignment

Amplified page 124/125 EXC 6 and 7

Conclusion:  The teacher summarizes the lesson and give the students note on the topic.

LESSON NOTE FOR THE THIRD WEEK ENDING 17-05-20

CLASS- SS1

DURATION- 40MIP

NUMBER OF PERIOD- 4

TOPIC- END OF THE YEAR ASSIGNMENT

SUB-TOPIC- ACCRUALS AND PREPAYMENT

OBJECTIVE- The student should be able to:

  1. State the meaning and differences between accruals and prepayments
  2. State the effect of accruals and prepayments on the profit and loss account
  3. State the effect on the balance sheet

PREVIOUS KNOWLEDGE: The students are used to credit purchases and advance payment during transaction.

INSTRUCTIONAL MATERIAL- White board and marker

REFERENCE MATERIAL- Simplified and Amplified book-keeping and Accounting by Femi Longe, Essential financial accounting by R.A Kazeem et al.

CONTENT:

Accrued expenses/Accruals: These are expenses due but which are not yet paid for as at the balance sheet date. They can also be regarded as the value of benefits already enjoyed but not yet paid for as at the balance sheet date.

In the final account accruals are treated as follows.

Profit and Loss Account

                                                  N Rent                            x                         x Add accrued rent    x                         xx                                              N Gross profit                                   xx

Balance sheet

Current liabilities Accrued rent                             x Current Asset

Accrued   Income: These are money due but not yet received as at trial balance date. They can also be regarded is the value of obligation already fulfilled but for which payment is yet to be received.  In the final account accrued income will be treated as follows:

 Profit and Loss Account

                                                  N                                                N Gross profit                                   x Accrued income                           x

Balance sheet

                                                     Current Assets Accrued income                        x

Prepared expenses/prepayments: These are expenses which are not yet due but have been paid for as at the balance sheet date. In other words: they are advance payment for expenses.

 Treatment/Entry in final account.

Profit and Loss

        Rent                           x Less prepaid                    (x)          x  

Balance sheet

  Current Assets Prepaid rent                                       x

Income received in advanced: These are incomes not yet due but which had already been received as at balance sheet date.

Treatment or entries

Profit and Loss Account 

                                                          N Gross profit                                   x Less income in advance                (x)       x

Balance sheet

                                                  N Current liabilities Income in advance      x                                              N  

Presentation:

Step 1:        Teacher introduces the lesson

Step 2:        He revises the previous lesson

Step 3:        He explains the meaning of accruals and prepayment.

Step 4:        General class discussion.

Assessment

Define the following terms:

  • Accrued income (ii) Accrued Expenses (iii) prepaid expenses (iv) Prepaid  income

Assignment

  1. What are the necessary treatment given to:
  2. Accrued expenses
  3. Accrued income
  4. Prepaid expenses
  5. Prepaid income

In the balance sheet and in the profit and loss account.

Conclusion: The teacher summarizes the lesson and gives the students note on the lesson taught.

LESSON NOTE FOR THE FOURTH WEEK ENDING 2020-05-2020

CLASS        –        SS1

DURATION –         40 M/P

NUMBER OF PERIOD – 4

TOPIC – END OF THE YEAR ADJUSTMENT

SUB-TOPIC – Bad debt, provision for bad debt, discount allowed and discount received.

OBJECTIVES – The students should be able to:

  1. State the meaning and condition necessary for bad debt and provision for bad debt.
  2. State the meaning and condition necessary for discount
  3. State the treatment of bad debt provision for bad debt and discounts in the final account.

PREVIOUS KNOWLEDGE –  The students have been taught about accruals and prepayment in the previous date.

INSTRUCTIONAL MATERIALS – White board and marker

REFERENCE MATERIAL – Essential financial Accounting for senior secondary school by R.A. Ibrahim and R.A. Kazeem.

CONTENT:

Bad debt can be defined as debts that cannot be recovered i.e  irrecoverable debt.

Provision for bad and doubtful debt is an estimated amount set aside for doubtful debts which cannot be accurately calculated.

Discount allowed is the allowance granted to the customers on the invoice price.

Discount received is the allowance granted by the supplier to a firm on the invoice price of goods.

Treatment:

Bad debt, increase in provision for bad debt, and discount allowed are debited to the profit and loss Account while discount received  and decrease in provision is credited to the profit and loss account.

Presentation:

Step 1:          The teacher review the last topic

Step 2:        Introduces the new topic

Step 3:        Gives detail explanation on  the new topic

Step 4:        General class discussion

Assessment:

  1. Write short note on the following

(i)        Bad debt (ii) Provision for bad debt (iii) discount allowed (iv) discount received (v) why is it necessary for an organization to make provision for bad debt.

Assignment

  1. State the treatment of the following in the final account.
  2. Increase in provision
  3. Decrease in provision
  4. Bad debt
  5. Discount allowed
  6. Discount received

Conclusion:  The teacher summarizes the lesson and gives students note.

CLASS                  –        SS2

DURATION           –        40 M/P

NUMBER OF PERIOD –   4

TOPIC – COMPANY’S FORMATION

OBJECTIVES – The students are expected to:

  1. State the meaning of company
  2. List the type of companies
  3. Differentiate between
  4. Limited and unlimited company
  5. Private and public company
  6. Quoted and unquoted company

PREVIOUS KNOWLEDGE – The students are familiar with one man business i.e sole proprietorship  and partnership.

INSTRUCTIONAL MATERIALS – New paper and magazine

REFERENCE MATERIAL – Simplified and Amplified Book keeping and Accounting for senior secondary school by Femi Longe.

CONTENT:

A company formation is the term used for the process of incorporating a business in Nigeria. It is also known as the registration of a business. The duty for the registration of companies rest with the corporate affairs commission (C.A.C).

The advantages of forming a company include the following

  1. Provision of funds
  2. Independent of owners and management
  3. Continuity
  4. Free transfer of ownership
  5. Limited liability

Kinds of company

  1. Company  limited by shares
  2. Company limited by guarantee
  3. Unlimited company
  4. Quoted company
  5. Unquoted company

Documents involved in the formation of a company.

  1. Memorandum of Association
  2. Article of Association
  3. Certificate of incorporation
  4. Prospectus

Presentation:

Step 1:        The teacher revises the previous topic

Step 2:        Introduces the new topic

Step 3:        Explanation of salient points

Step 4:        General class discussion

Assessment

  1. What is a company?
  2. List and explain the various form of company

Assignment

  1. List and explain the various documents necessary for the formation of a company.

Conclusion

The teacher summarizes the lesson and gives the students note on the topic taught.

LESSON NOTE FOR THE FIFTH WEEK ENDING 25-05-2020

CLASS        –        SS1

DURATION –        40 M/P

NUMBER OF PERIOD – 4

TOPIC – DEPRECIATION

OBJECTIVES – The students should be able to:

  1. Define the term depreciation
  2. State the reasons and causes of depreciation
  3. List and explain the method of calculating depreciation.

PREVIOUS KNOWLEDGE – The students are familiar with wear and tear of assets such as clothes.

INSTRUCTIONAL MATERIAL – Classroom Assets, such as fans, A.C, Chair etc.

REFERENCE MATERIAL – Essential financial Accounting for Senior Secondary Accounting for Senior Secondary School by O.A. Longe and R.A. Kazeem.

CONTENT:

Depreciation can be defined as the fall or decrease in the Economic service potential of an asset as a result of wear, tear, usage, obsolescence and inadequacy.

FEATURES OF DEPRECIATION

  1. it is a reduction in the value of fixed Assets
  2. It is a non – cash expense. It is an expenses but it does not involve actual cash flow.
  3. It is continuous until the end of the asset useful life
  4. It is a reduction in the Economic life of an asset.
  5.  

CAUSES OF DEPRECIATION

  1. Wear and tear
  2. Obsolescence
  3. Passage of time 
  4. Depletion
  5. Inadequacy

REASONS FOR DEPRECIATION

  1. It serves as tax deduction
  2. It present overstating the value of assets
  3. It provides replacement find for assets
  4. It spread its cost 4 assets over a number of years
  5. It helps to ascertain the true profit because it is deducted from the gross profit

ELEMENT OF DEPRECIATION

  1. Original cost of assets
  2. Salvage/ residual value
  3. Estimated useful life

METHOD OF DEPRECIATION

  1. Straight line method
  2. Reducing balancing method
  3. Depletion method
  4. Revaluation method
  5. Machine hour rate method
  6. Sinking find method
  7. Annuity method
  8. Sum of the year digit

Presentation:

Step 1. The teacher revises the previous lesson

Step 2. Introduces the new lesson

Step 3. Gives detail explanation on the new topic

Step 4. General class discussion

Assignment:

  1. Write a short note on the following
  2. Depreciation
  3. Salvage value
  4. Obsolescence
  5. What are the reason for changing depreciation

Assignment:

State and explain at least five method of charging depreciation

Conclusion: the teacher summarizes the lesson and gives the student note

LESSON NOTE FOR THE SIXTH WEEK ENDING 01-06-2020

CLASS- SS1

DURATION –40 MIP

NUMBER OF PERIOD –4

TOPIC – DEPRECIATION OF FIXED ASSETS

SUB-TOPIC- STRAIGHT LINE AND REDUCING BALANCING METHOD

OBJECTIVES: The students are expected to:

  1. State the meaning of straight line and reducing balancing method of depreciation of asset
  2. State the formula and its application to the two method
  3. Prepare the ledger account for each method

PREVIOUS KNOWLEDGE: The student had been introduced to depreciation in the previous lesson

INSTRUCTIONAL MATERIALS:  White board and marker

REFERENCE MATERIALS: Essential financial accounting for SS1-2 by O.A Longe and R.A Kazeem

Content:

Straight line method of depreciation make use of an equal amount as depreciation for each year. Under this method an equal proportion of the cost of an asset is allowed to each period.

The formula to be adapted is

Example: The cost of a machine is N40,000. It is expected to last for 4 yrs. Use the straight line method to prepare the depreciation schedule. If the residual value is N4,000 by

Depreciation: 

                          =

                           = 1,500

Schedule

Yr 1 2 3 4 Cost 10,000 10,000 10,000 10,000 Depr 1500 1500 1500 1500 Accumulated 1500 3000 4500 6000 Net book value 8500 7000 5500 4000

Reducing balancing method this is also known as the diminishing balance method, by their method, a fixed percentage is written off the diminishing balance it the assets yearly. The total depreciation is spread over the anticipated useful life of the asset by annual instatement of diminishing amount of depreciation is charged at the early years and smaller amount in the later years.

Depreciation rate is computed using this formula

    = 

 Where n= estimated useful life

e.g  A motor cost N6400 in 2091 it will be kept for 5 yrs and then sold at a    residual value of N200. Calculate the depreciation rate:

        = 

      =

        = 1-  

        =  OR 0.5 = 50%

Yearly: depreciation

Yr                                                                                               N

1                                       cost                                                            6400

                                         Depr. 50% x 6400                               3200

2                                        cost                                                 3200

                                          Depr. 50% x 3200                         1600    

3                                        cost                                                1600

                                           Depr. 50% x 3200                                   800

4                                        cost                                                            800

                                            Depr                                                          400

5                                         cost                                                          400

                                            Depr                                                        200

                                                         NBV.                                 200

Presentation:

Step 1. The teacher revises the previous lesson

Step 2. Introduces the new topic

Step 3. Illustration the lesson with a working example

Step 4. General class discussion

Assessment:

  1. Differentiate between the straight line method and the reducing balancing method 4 depreciation
  2. State the formula applicable to calculating depreciation way
  3. Straight line method
  4. Reducing balancing method

Assignment: A machine cost N12,800 it will be used for 5 years and then sold at a scrap at N400. Calculate the depreciation of each year using

  • Straight line method
  • The reducing balancing method

CONCLUSION:

The teacher summarizes the lesson and gives the students note

LESSON NOTE FOR THE SEVENTH WEEK ENDING 08-06-2020

CLASS – SS1

DURATION – 40 MIP

NO OF PERIOD – 4

TOPIC – DEPRECIATION 

SUB- TOPIC- WORKING EXERCISE

OBJECTIVES: The student should be able to:  

  1. Solve question on depreciation using the old and new accounting method
  2. State the effect of the new method on profit and loss account

PREVIOUS KNOWLEDGE: The students had been taught about the meaning and method of finding depreciation

REFERENCE MATERIAL: Simplified and Amplified book-keeping and accounting for SS1-3 by Femi Longe

INSTRUCTIONAL MATERIAL: White board and marker

CONTENT:

A machine was purchased at a cost N10,000 and was expected to last for 4yrs with a residual value of N600 . you are required to prepare the necessary ledger account to record the transaction using the two available method under the straight line and reducing balancing method

Sol. OLD METHOD (SLM)

Depr.              

Depr.      =   

           =         = 2,350

Yr 1 2 3 4 Cost 10,000 10,000 10,000 10,000 Depr 2350 2350 2350 2350 Account depr 2350 4700 7050 9400 Nbv 7650 5300 2750 600

MACHINERY ACCOUNT

Yr 1.               Cost                                 10,000                                                  ________                                                             10,000 Yr 2.       Bal                                          7650                                                        _______                                                         7650 Yr 3. Bal                              5300                                                  ________                                                  5300 Yr 4. Bal                                           2950                                                      _______                                                      2950 Bal                                       600 Dec.             depr.                  2350 Dec               bal                 7650                                              10,000 Dec. depr                       2300 Dec. bal                    5300                                            7650 Dec. depr                        2350 Dec. bal                             2950                                                5300 Dec. depr                                2350 Dec. bal                                    600                                           2950

DEPRECIATION ACCOUNT

Yr 1.             Machining                  2350 Yr 2.             Machining                  2350 Yr 3.             Machining                  2350 Yr 4.             Machining                  2350 Profit & loss                                             2350 Profit & los                                               2350 Profit & loss                                             2350 Profit & loss                                             2350

PROFIT & LOSS ACCOUNT

Yr 1                  depr                              2350 Yr 2                 depr                               2350 Yr 3                 depr                               2350 Yr 4                 depr                               2350  

(b) Modern method (new method)

MACHINING ACCOUNT

Yr 1.                Cash                           10,000  

PROVISION FOR DEPRECIATION ACCOUNT

Yr 1. Bal                                        2350 Yr 2. Bal                                        4700                                                               4700 Yr 3. Bal                                        7050                                                               _______                                                               7050 Yr 4. Bal                                        9400                                                               _______                                                               9400 Yr 1. PRL                                            2350 Yr 2. Bal                                       2350            Profit & loss                           2350                                                                   4700 Yr 3. Bal                                            4700 Depr                                             2350                                                        7050 Yr 4. Bal                                            7050            Depr                                        2350                                                                  9400 Bal                                                    9400

Presentation:

Step 1. The teacher revises the previous lesson

Step 2. Introduces the new topic

Step 3. Explanation to the new topic

Step 4. Illustration and class discussion 

Assessment:

What are the major differences between the old method and the new method of accounting for depreciation.

Assignment:

Simplified and Amplified book-keeping and accounting page 176/177 Exc 1x and Ex 5

Conclusion:

The teacher summarizes the lesson and give the students notes on the topic.

LESSON NOTE FOR THE EIGHT WEEK ENDING 15-06-2020

CLASS – SS1

DURATION – 40 MIP

NUMBER OF PERIOD – 4

TOPIC – DEPREC IATION

SUB-TOPIC – Treatment of depreciation in the profit and loss account

OBJCTIVES – the student should be able to:

  1. State the effect of depreciation on the net profit
  2. The effect of depreciation on taxation

PREVUOUS KNOWLEDGE: the student have been taught about depreciation in the previous lesson

INSTRUCTIONAL MATERIAL: white board and marker

REFERENCE MATERIAL: Essential financial accounting by O.A longe

Content:

Example:

Depreciation schedule

Yr 1 2 3 4 Cost 10,000 10,000 10,000 10,000 Depr 2350 2350 2350 2350 Acc. Depr 2350 4700 7050 9400 NBV 7650 5300 2950 600

Machining account

Cash 10,000  

Provision for depreciation account

Yr 1. Dec. bal   2350 Yr 2. Dec. bal   4750                                   _______                                      4700     Yr 3. Dr.                   7050                                    _______                                        7050                                          Yr 4. Bal.           9,400                                    _______                                    9,400   Dec. Profit & Loss                     2350 Jan. Bal                                2350 Profit & loss                                      2350                                                   4700 Jan. bal                                 4700 Deprec                                      2350                                                               7050 Jan. bal                                        7150 Deprec                                      2300                                                               2350 Bal                                                 9400 Bal                                                 9400

Profit and loss account

Yr 1. Depr.                   2350 Yr 2. Depr.                   2350 Yr 3. Depr.                 2350 Yr 4. Depr.                 2350  

Step 1:          The    revises the previous lesson

Step 2:        Introduction of the new topic

Step 3:        Explanation of cogent point

Step 4:        General class discussion

Assessment:

  1. What is the effect of depreciation on (a) Net profit (b) Taxation

Assignment: Essential financial accounting for SSS1-3 page 134/      135 EXC 14.1.

Conclusion: The teacher summarizes the lesson and gives the students notes.

LESSON NOTE FOR THE NINTH WEEK ENDING 22-06-2020

CLASS – SS1

DURATION – 40 M/P

NUMBER OF PERIOD – 4

TOPUIC – FINAL ACCOUNT

OBJECTIVES: The student should be able to:

  1. Prepare the trading profit and loss account with adjustment
  2. Prepare the balance sheet of a company with adjustment
  3. Draw up the format of final account using the horizontal (T format and the vertical  format

PREVIOUS KNOWLEDGE: the student had been taught final account without adjustment

INSTRUCTIONAL MATERIAL: white board and marker

REFERENCE MATERIAL: simplified and amplified book-keeping and accounting by Femi Longe

Content:

ABC and son

Trading and profit and loss account for the year ended 31st Dec- 2017

 Opening stock Add purchases Carriage inward  Less return outwardC.O.G.A.SLess goods drawn   Less closing stock Cost of sales Gross profit     Disc. Allowed Carriage outward Rent Add owing Insurance Less prepaid General Expenses Net profit N   x x x x                   x x x x x     N x       x x (x) x (x) x x xx x x   x     x   xx   Sales Less return inward                     Gross profit b/d Discount received Decrease in provision N N x (x) x                 xx x x x           xx

ABC and son

Balance sheet as at 31st December 20xy

  Capital Add net profit Less drawing     Loan Current level Creditors Owing expense Advance income Bank overdraft N   x (x)             x x x x N x   x x x                 xx Fixed Assets Land & building Fixtures & fitting   Current Assets Stock Debtors Less provision Prepaid expenses Accrued  income Cash at bank Cash in hand Cost x x x     x x Depre.   (x) (x)   X   x x x x x     xx Disc x x x xx

Vertical format:

            ABC and Son

Trading and profit and loss account for the year ended  31st December 20xy

                                                                                    N                     N                                 N

Sales                                                                                                                                     x

Less Return inward                                                                                                          (x)

Less cost  of sales                                                                        

Opening stock                                                                                x

Add purchases                                                      x

Carriage inward                                                    x                      x

                                                                                                            x

Less Return outward                                                                   (x)

            Closing stock                                                                      (x)                               x

            Gross profit                                                                                                             xx

Other incomes                                                                                                                   x

Less expenses

Discount allowed                                                                           x

Carriage outward                                                                          x

Rent (add accrued)                                                                      x

Insurance (less prepaid)                                                            x

General Expenses                                                                        x                                  x

                                                Net profit                                                                              xx

ABC and Son

                               Balance sheet as at 31st December 20xy

                                                                                    Cost               Depre.                       NBV

Fixed Assets                                                           N                     N                                 N

Land & building                                                      x                                                          x

Machinery                                                                x                      (x)                               x

Fixtures & fittings                                                  x                      (x)                               x

Motor van                                                                 x                      (x)                               x

                                                                                                                                                xx

Current Assets

Stock                                                                                     x

Debtors (less provision)                                     x

Prepaid expenses                                                 x

Accrued income                                                    x

Cash at bank                                                           x

Cash in hand                                                           x

                                                                                    xx

Less current liabilities:

Creditors                                          x

Accrued expenses                       x

Prepaid income                              x

Bank overdraft                               x                      (x)                                                       x

                                                                                                                                                Xxx

Financed by:

Capital                                                                                                                                  x

Add net profit                                                          x                                 

Less drawing                                                          x                                                          x

                                                                                                                                                xx

Loan                                                                                                                                      xx

Presentation:

Step 1:        The teacher revises  the previous lesson

Step 2:        Introduction to the new lesson

Step 3:        Explanation of cogent points

Step 4:        General class discussion

Assessment

  1. Simplified and Amplified page 210/211 EXC. 4X.

Assignment

Simplified and Amplified page 207/208 EX 11X.

Conclusion:  The teacher summarized the lesson and gives students note.

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