Senior Secondary School Scheme of work for Accounting SS2 –

NERDC Curriculum Accounting SS2

SS2 Second Term Accounting Scheme of work Lagos State

WEEK           TOPIC

1 – 2                Departmental  Accounts

3 – 4                 Manufacturing  Accounts 

5                      Capital and Revenue Expenditure

6 – 7                 Disposal  of Fixed Assets

8                      Accounting Concepts and Conventions

9 – 10               Introduction to Accounting Ratios

SS2 Second Term Accounting Scheme of work – Modified

1.                   REVISION

2.               Acquisition/purchases of business       

  • purchase consideration, goodwill.
  • Meaning, Reasons for acquisition, format and working capital

3.         Purchase of business—Format, preparation of new business account.

4.        Company Amalgamation –Reasons, process and working exercises

5. Company formation, private, public companies, quoted and unquoted                         companies.

6. Nigeria Financial system—Meaning, component, features, operators, money market and capital market functions

7. Types of shares, issue of shares, distinction between classes of shares, issue of shares at par, Discount and Premium.

8. Preparation of accounts for issue of shares at par, discount, and premium bonus shares, Right issues

9. Loan capital-Debenture types, Distinction between shares and Debentures, preparation of accounts relating to issue of all classes of shares.

Distinction between shares and Debenture, preparation of accounts relating to issue of all classes of shares

10 .Capital market—Requirement for enlisting in capital market, Second—Tier Security Market. Advantages of capital market to:

      a. Individuals

       b. Investors

       c. Government

        d. Economy.

         e. Individual

11&12 Revision


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