FIRST TERM SCHEME OF WORK FOR FINANCIAL ACCOUNTING SS2

Senior Secondary School Scheme of work for Accounting SS2 – Edudelight.com

NERDC Curriculum Accounting SS2

SS2 First Term Accounting Scheme of work Lagos State

1                Final Accounts – Special transactions; Bad Debts, Closing entries e.t.c.

      2       Final Accounts – Provision for doubtful debts                                                       

      3                Final Accounts – Provision for discounts

  •             Final Accounts – Accruals and Prepayments

      6                Depreciation of Fixed Assets

7-8             Depreciation of Fixed Assets

      9                Depreciation of Fixed Assets

      10              Final Accounts – Working exercises

11 Revision

12 Examination

SS2 First Term Accounting Scheme of work – Modified

Week 1: REVISION

Week 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

Week 3: Corrections of errors with journal proper, working exercises on corrections of errors with journal proper

  • Effects of errors on profit declared

Week 4: Control Account and sel-balance ledger

  • Reasons for control account
  • Limitations of control account
  • Sales ledger of control account
  • Meaning, uses/purpose, definitions of terminologies of contra settlement
  • Format and working exercises

Week 5: Purchases ledger control account

  • Meaning, uses/purpose, definition of terms format and working exercise

Week 6: Manufacturing account – reasons, terminologies, format and working exercise

Week 7 : Manufacturing account – trading, profit and loss account and balance sheet with working exercises

Week 8: Manufacturing account –  treatment of manufacturing profit (market value) with trading, profit and loss account and balance sheet

Week 9 : Introduction to partnership accounts – meaning, types of partners and partnership, format, partnership deeds/agreement and types of account and terminologies

Week 10: Partnership accounts – working exercises on appropriation account, current account, capital account and balance sheet

Week 11: REVISION

Week 12: EXAMINIATION

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