Book Keeping Scheme of Work SSS 3 Lagos State

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Book keeping Curriculum
Book keeping Curriculum

Lagos State Book Keeping Scheme of work for SSS 3. SS3 Schemes of Work/Syllabus for Secondary SchoolSchemeofwork.com

SSS 3 Book Keeping Scheme of Work First Term

WKSTOPICSLEARNING OBJECTIVESLEARNING ACTIVITIESEMBEDDED CORE SKILLSLEARNING RESOURCES
1Students Readiness
Assessment Test.
Revision of last 
term’s topics  
   WAS&CE and NECO Past questions, Marker board.

2BUSINESS
ORGANISAT1ONS

i. Meaning Business: Organization Types of organization. 
ii. Features of each  type of Business Organization.
iii, Source of capital.
By the end of the lesson, students should beable to   1. describe various
– type of business
organisation and the features
ii. identify the various sources of capital to each business organisation
iii. explain the advantages and disadvantages.


Students as a class, discuss the meaning of business organisation. 
 
Students in groups, state the features of business organisation.
Students in pairs mention the advantages and disadvantages of each type of business organisation.
Critical thinking Problem solving

Communication and collaboration
 
Creativity and imagination.

AUDIO VISUAL
RESOURCES

Flash cards
Visit to a business organization.
.
WEB RESOURCES
www.smallbusines.chron.com
3BUSINESS ORGANISATION i. Advantage and Disadvantage of each types of business organization.
ii. Identify and Explanation of each types of capital  
By the end of the lesson, students should be able to:
1. Explain the advantages and disadvantages of each type of business orgarization  ii. explain the objectives of Co- operative Societies.
Students as a class distinguishes between various types of business organisation with relevant examples.
Students in small, groups, explain the
objective bf ,
cooperative’
societies.
Communication and collaboration Critical thinking and problem solving.

AUDIO VISUAL RESORCES
Flash cards business

WEB RESOURCES
www.smallbusiness.chron.com

WKSTOPICSLEARNING OBJECTIVESLEARNING ACTIVITIESEMBEDDED CORE SKILLSLEARNING RESOURCES
4PURCHASE OF BUSINESS
i. Reason, terminologies and preparation of
account related to purchase and sale
of business.
ii. Working exercise
iii. Preparation of Departmental and Simple Branch Account.
By the end o the lesson, students should be able to:
1. give reasons for.ale and purchase of existing business. ii. describe terms related to sale and purchase of business. iii. prepare accounts relating to the sale and purchase of a business
i. Students as a class, write out reason for sale and purchase of existing business.
Students in groups, itemized, items related to sales and purchases  business. Preparation of sales and purchases account of a business organisation  
Critical thinking and problem solving.
Communication and
Collaboration  
AUDIO VISUAL
RESOURCES

Flash cards
Sales and Purchases documents.   WEB RESOURCES www..passnownow.com
5DEPARTMENT AND BRANCH ACCOUNT i. Importance and difference ii. Preparation of Department and Simple Branch Account    By the end o the lesson, students should be able to:
describe departmental and branch accounts. ii..explain the need for departmental account.
iii. prepare departmental account.

Students in small groups take a visit to a departmental store in their choice Students in groups, brainstorm on the
need for departmental account  
Critical thinking and problem solving.
Communication and
Collaboration  
AUDIO VISUAL
RESOURCES
Flash cards
Sales and Purchases documents.   WEB RESOURCES www.yourarticlelibrary.com  

6HIRE PURCHASE
i. Meaning and
preparation of
account on thesellers/hirer book  
By the end of the
-lesson, students should be able to;
i. define the departmental and branch account. ii. describe the operation of hire purchase and  installment payments.  ii. prepare entries in the respective books of the seller and the hirer.  
Whole class. b brainstorm on the
operation and
importance of hire
-purchases. Students in small groups discuss on hire
purchases and install mental payment transactions. Students as a class, prepare hire purchase and installment payment account.  
Critical thinking and problem solving.
Communication and
Collaboration  
AUDIO VISUAL RESOURCES Real object that can be purchased on hire
purchase agreement
-such as motorcycle tricycle laptop etc.
Charts WEB RESOURCES www.accaglobal.com    

WKSTOPICSLEARNING OBJECTIVESLEARNING ACTIVITIESEMBEDDED CORE SKILLSLEARNING RESOURCES
8PRODUCT AND SERVICE
MARKETING
i. Meaning of product and service.
ii. Types of product, Types of Services. iii. Difference between product and service.  
By the end of the lesson, students should be able to:
i. differentiate between products and services.
ii. Explain marketing. iii. describe various types of product and services.
Student as a class state the difference between products and services.
Students as a class, discuss on marketing.
Students in small groups, list various method of promoting products and services.  
Critical thinking and problem solving..
Communication and collaboration.  
AUDIO VISUAL
RESOURCES. Flash cards
Excursion to trade.
fairs.
WEB RESOURCES www.termscompare.com  
11REVISION    
12-13EXAMINATION    

Lagos State Book Keeping Scheme of work for SSS 3. SS3 Schemes of Work/Syllabus for Secondary SchoolSchemeofwork.com


Book Keeping Scheme of Work SSS 3 Second Term

WKSTOPICSLEARNING OBJECTIVESLEARNING ACTIVITIESEMBEDDED CORE SKILLSLEARNING RESOURCES
1JOINT VENURE ACCOUNT   i. Meaning and purpose   ii. Difference between Joint Venture and Partnership Accounts.

By the end of the lesson, students should be able to: i. explain joint venture   ii. distinguish between joint ventures and partnership   iii. prepare accounts of joint ventures businessWhole class brainstorm on joint venture.   Students in groups differentiate between joint ventures and partnership.   Whole class prepare joint venture accountCommunication and collaboration   Critical thinking and problem solving.   Creativity and Imagination

AUDIO VISUAL
RESOURCES
 
Flash cards

Charts
WEB RESOURCES
www.toppr.com  
2MANUFACTURING ACCOUNT i. Meaning purpose and terminologies   ii. Preparation of manufacturing account   iii. Trading and Loss AccountBy the end of the lesson, students should be able to:   i.  explain the following terminologies. Prime cost, Direct/indirect labour cost, Overheads, Cost of production etc.   ii. identify the items in manufacturing account   iii. relate manufacturing account to trading account   iv. prepare a manufacturing accountStudents, as a class, discuss the items that make up the manufacturing account.   Students as a class, prepare manufacturing, trading, profit and loss account with balance sheet.   Students in small groups, participate in the discussion and preparation of the accountCritical thinking and problem solving.
Communication and collaboration  
AUDIO VISUAL
RESOURCES
Project on a simple item manufacturing process and the preparation of its account. Excursion to industry for stimulated experience.   WEB RESOURCES   www.toppr.com  

WKSTOPICSLEARNING OBJECTIVESLEARNING ACTIVITIESEMBEDDED CORE SKILLSLEARNING RESOURCES
3PARTNERSHIP ACCOUNT
i. Explain, drawing, interest on capital and interest on drawings.
ii. Preparation of Capital and Current Account.
iii. Profit and Loss Appropriate Account.

By the end of the lesson, students should be able to: i.   Explain the following terms: partnership deed -drawings – capital and current account -profit and loss appropriation account.Students in small groups, describe the meaning of partnership account   Students in pairs relates the importance of deeds of partnershipCritical thinking and problem solving.
Communication and collaboration  
AUDIO VISUAL
RESOURCES
 
Flash cards

Format using Excel
WEB RESOURCES www.taccountingtools.com  
4PARTNERSHIP ACCOUNT
i. Preparation of Simple Profit and Loss  Account.   ii. Balance sheet

By the end of the lesson, students should be able to:   i. prepare trading profit and loss account ii. prepare appropriation account iii. prepare balance sheetWhole class brainstorm on the meaning of partnership account.   Students in groups, identify capital account terminology.   Students as a class, prepare the capital accountCommunication and collaboration Critical thinking and problem solving.  AUDIO VISUAL
RESOURCES
 
Flash cards

Format using Excel
WEB RESOURCES www.taccountingtools.com  

5  INTRODUCTION OF COMPANY
ACCOUNT
i.  Formation and Terminologies. ii. Preparation of simple Financial Statement    
By the end of the lesson, students should be able to:  Students as a. class, discuss the use of profit and loss Appropriate accounts..

Students in small groups analyse the
balance sheet and profit and loss account.
Students as a class, calculate profit and loss with appropriation account.

Critical thinking and problem solving.
Communication and collaboration

AUDIO VISUAL
RESOURCES
 
  A copy of Companies and Allied Matters Act (CAMA) Prospectus Memorandum of Association A certified of Incorporation.
WEB RESOURCES www.toppr.com  

Lagos State Book Keeping Scheme of work for SSS 3. SS3 Schemes of Work/Syllabus for Secondary SchoolSchemeofwork.com

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