FIRST TERM SCHEME OF WORK FOR FINANCIAL ACCOUNTING SS3

Senior Secondary School Scheme of work for Accounting SS3 – Edudelight.com

NERDC Curriculum Accounting SS3

SS3 First Term Accounting Scheme of work Lagos State

  1. REVISION
  2. Preparation of company income statement
  3. Appropriation account of a company – Goodwill preliminary expenses, reserves, dividend, bonuses
  4. Company balance sheet – vertical and ‘T’ formats

5 .Capital markets

  • Meaning, reasons for regulation, types of regulation, condition of enlisting in capital market

6. Security and exchange commission

  • Functions, objectives, protection of investors, tools of regulation, registration, surveillance and monitoring, investations, enforcement, rule making

7. Nigeria Stock Exchange

  • Definition, functions, operations
  • Members (jobbers, brokers etc)
  • Abuja stock/commodity exchange

8. Hire purchase/instalment payment account

  • Sellers and hirers ledger
  • Goods account, finance house
  • Hire purchase account/interest account

9. Consignment Account

  • Meaning, terminologies (Decredere commission)
  • Consignor and consignee accounts
  • Accounting entries in the books of the consignee

10. Joint Venture

  • Meaning, differences between joint venture and partnership
  • Joint venture (individual account)
  • Joint venture memorandum account

11. REVISION

12. EXAMINIATION

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