Federal Syllabus for Senior Secondary School. SS 2 Book Keeping Scheme of Work Federal. Classes of ledger –Schemeofwork.com
BOOK KEEPING SS2 FIRST TERM
| WEEK | TOPIC/CONTENT | ACTIVITIES |
| 1 2. 3. 4 5 6 7. 8. 9. 10. .12. 13. 14 | Accounting Concepts and Conventions: Explain the meaning of accounting concepts and conventions.Identify basic accounting concepts. Accounting concepts: Explain basic accounting concepts. Accounting conventions: Identify basic accounting conventions.Explain basic accounting conventions. Depreciation: Explain or define depreciations.Identify causes of depreciations. Depreciation methods: Mention various types of preparing depreciation.Explain fix instrument method. Depreciation methods: Explain diminishing balance sheet method.Explain revaluation method. Depreciation computation: Compute simple depreciation by using Fixed or straight line methodDiminishing balance methodRevaluation methods: End of year Adjustment: i). Explain adjustment. ii). Identify two types of adjustments End of year Adjustment: Explain the treatment of Accural expenses and in the end of the year adjustment ii). Explain the treatment of prepaid expenses and income in the end of the year adjustment Bad and doubtful debts Define bad debtDefine doubtful debtsDifferentiate between bad debt and doubtful debt. Bad and doubtful depts.: Explain how to make provision for doubtful depts.Explain methods of recording bad depts. and doubtful debts in the appropriate book Revision Examination | Teacher Activities: Define accounting concepts and conventions Identify basic accounting concepts Student Activities: Learners make note on accounting concepts and conventions. Instructional Resources: A chart showing diagrams and relevant text books. Teacher Activities: Explain basic accounting concepts. Students activities: Learners ask questions on basic accounting concepts Instructional Resources: Charts showing diagrams and relevant text books. Teacher Activities: Teacher list and explain basic accounting conventions. Student Activities: Learners ask questions on basic accounting conventions Instructional Resources: A chart showing diagrams and relevant text books. Teacher Activities: Define depreciations Student Activities: Learners identify causes of depreciation Instructional Resources: A chart showing diagrams and relevant text books. Teacher Activities: List various methods of depreciationExplain fixed instalment method Student Activities: Learners identify various method of depreciation Instructional Resources: A chart showing diagrams and relevant text books. Teacher Activities: – guides the students to identify and understand depreciation methods. Student Activities: learners understand method of depreciation. Instructional Resources: charts, diagrams, videos. Teacher Activities: – Demonstrate how to compute the simple depreciate Student Activities: learners practice various methods of depreciations. Instructional Resources: charts, diagrams, videos. Teacher Activities: – Explain adjustment and lead students to identify two types of adjustment. Student Activities: learners write note on adjustment. Instructional Resources: charts, diagrams, videos. Teacher Activities: – Explains accruals and prepayments. Students Activities: Learners write note on accruals and prepayments. Instructional Resources: relevant text books. Teacher Activities: – demonstrate adjustment in the appropriate book. Students Activities: learners understand and practice adjustment in the appropriate books. Instructional resources: relevant text books and calculators. Teacher Activities: Define bad debt and doubtful debts Student activities: learners understand difference between bad and doubtful debt. Instructional resources: relevant text books and calculators. Teacher Activities: guide the students on how to post bad debt and doubtful debts in the appropriate books. Students activities: learners understand bad and doubtful debt. Instructional resources: relevant text books Revision Examinations |
Federal Syllabus for Senior Secondary School. SS 2 Book Keeping Scheme of Work Federal. Classes of ledger –Schemeofwork.com
BOOK KEEPING SS2 SECOND TERM
| WEEK | TOPIC/CONTENT | ACTIVITIES |
| 1 2 3 4 5 6 7 8 9 10 11 | Stock valuation: Explain stock valuation State the purpose of stock valuation Stock valuation: List different method of stock valuations.Compute stock valuation using FIFO method.ie first in first out. Three column cash book: Revist single column and double column cashbook as a reminder.Explain the three column cashbookIdentify the column of a three column cash book. Three column cash book: Differentiate between single, double and three column cash bookPrepare three column cash books. Classes of ledger: State the classes of ledgerIdentify column in ledger. Classes of ledger: Explain extraction from cash book to ledgerPost transactions into a ledger. Trading, Profit and loss Account: Define Profit and loss accounts.Preparation of profit and loss account with adjustment e.g prepayment, accruals, depreciation, bad and doubtful debts. Trading, Profit and loss Account: Practice more exercise on trading profit and loss account with adjustmentExcursion to a business organisation. Trading, Profit and loss Account and balance sheet: Explain the treatment of the adjustment in the balance sheet i.e bad and doubtful debts on debtor, depreciation on fixed assets, accruals as liabilities and prepaid as assets Revision Examination | Teacher Activities: Teacher explains stock valuation and states its purpose. Students Activities: Learners ask questions on the purpose of stock valuation. Instructional Resources: A chart showing stock valuation. Teacher Activities: List different methods of stock valuation.Compute FIFO method Students activities: learner understand different methods and compute FIFO method. Instructional resources: A chart showing different methods of stock valuation. Teacher Activities: Guide the students to identify the columns of three columns cash book. Students Activities- leads students to differentiate between single double and three column cash book Instructional Resources: A chart showing the format of three column cash book. Teacher Activities: Differeciate between single column cash book double and three column cash book.Prepare three column cash book. Student Activities: learners understand the differences between single, double and three column cash book. Instructional Resources: A chart showing the format of three column cash book. Teacher Activities: Explains classes of ledgerLists the columns in the ledger. Students Activities: learner ask questions on columns of ledger. Instructional Resources: A chart showing the format of three column cash book. Teacher Activities: Teacher posts transactions into ledger. Student Activities – Learner to understanding how to post transactions into a ledger and practice more exercises. Instructional Resources: A chart showing the format of ledger. Teacher Activities: Defines trading profit and loss account.Explain trading profit and loss account with adjustment. Instructional Resources: A chart showing the format of trading profit and loss accounts. Teacher Activities: Guides students to make adjustment Prepare trading profit and loss account. Student activities: Learner practices more exercise. Instructional Resources: Annual Report, a chart showing the format of trading profit, relevant text books. Teacher Activities: Guides the students to make adjustment as it affect balance sheet. Student Activities: learner practice more exercise. Instructional resources, annual report, charts relevant text books. Revision. Examination |
Federal Syllabus for Senior Secondary School. SS 2 Book Keeping Scheme of Work Federal. Classes of ledger –Schemeofwork.com
BOOK KEEPING SS2 THIRD TERM
| WEEK | TOPIC/CONTENT | ACTIVITIES |
| 1 2 3. 4 5. 6 7 8. 9. 10 11 12 13 | Receipt and payment: Meaning of receipt and paymentLimitation of receipt and payment. Receipt and payment: State the purpose of receipt and paymentExplain features of receipts and payment. Receipt and payment: Identify users of receipts and paymentIdentify the concepts of receipts and payment. Receipt and payments: Prepare a simple receipt and payment Excursion to a non- profit making organisations Income and expenditure: Meaning of income and expenditureDifferentiate between income and expenditure and receipts and payment. Income and expenditure: Identify the users of income and expenditure account.Identify the contents of income and expenditure. Income and expenditure: Features of income and expenditure.Source of income of non profit making organisation. Income and expenditure: Determination of purchases through the use of total purchases/creditors control account.Determination of sales through the use of total debtors control account. Income and expenditure: Prepare a subscription in advance and arrears as it affect income and expenditure account. Income and expenditure: Prepare a simple income and expenditure account. Income and expenditure: Prepare more exercises on income and expenditure account. Revision Examination | Teacher Activities: Define receipts and payment.State the limitations Student Activities:- learners take notes Instructional Resources: A chart showing the limitations of receipts and payments. Teacher Activities: Explain purpose of receipt and payment.State the features of receipt and payment. Student Activities:- Learners take note on receipts and payment account. Instructional Resources: A chart showing the purpose of receipt and payments. Teacher Activities: List the users of receipt and paymentGuide the student to understand its content. Students Activities: Learners understand the content of receipt and payment. Instructional Resources: Annual report of non profit making organisationExcursion to non profit making organisation. Teacher Activities: Prepare a simple receipt and payment account. Students Activities: Learner understands how to prepare a simple receipt and payment account. Instructional Resources: A chart Annual reports of non-profit rganization. Teacher Activities: Explain income and expenditureDifferentiate between income and expenditure and receipt and payment. Student Activities: Learner understands the income and expenditure account Instructional Resources: A chart showing the difference between income and expenditure, Receipt and payment. Teachers activities: List the users of income and expendituresExplain the content of income and expenditure. Student Activities: Understand the users of income and expenditureUnderstand the content of income and expenditure Instructional Resources: A chart showing the list of users of income and expenditure account. Teacher Activities: Explain the Features of income and expenditure.List source of income of non profit making organisation. Student Activities: Learners understand income and expenditure account. Instructional Resources: a chart showing the list of sources of income of non profit making organization. Teachers Activities: explains how to determine sales and purchase when preparing trading assets of non-profit making organization Student Activities: learners understand the income and expenditure account. Instructional Resources: A chart showing the format of total debtors and creditors control account. Teacher Activities: Explain treatment of subscription in arrears and advance in income and expenditure account. Student Activities: learners organiza more exercise on the treatment of subscription in arrears and advance. Instructional resources: A chart showing the format of subscriptions in arrears and advance. Guides the students to prepare income and expenditure account. Students Activities: learner goes on excursion to non-profit making organization. Instructional resources: annual report of a non-profit making rganization. Formats of income and expenditure. Teacher activities: Teacher supervises the preparation mark the exercises and do corrections. Instructional Resources: Annual Report and a chart showing the format of a non-profit rganization. Revision Examination |
