SS3 Accounting 1st Term
SS3 Accounting First Term Scheme of Work & Lesson Note
Accounting is one of the commercial subjects SS3 students are required to study in first term. The Unit of Instruction for SS3 Accounting 1st Term is carefully developed from the Scheme of Work, which in turn is, based on NERDC current curriculum and SSCE syllabus.
Week 1 Week 2 Week 3
Week 4 Week 5 Week 6
Week 7 Week 8 Week 9
Week 10
Hire Purchase in the Seller Ledger, Goods Account, Consignments Account Terminologies, Joint Venture Accounts, etc
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Hire Purchase in the Seller Ledger
Sub Topics:
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Define hire purchase.
2 Identify accounting records.
3 Differentiate aspects of hire purchase.
4 Make entries in the respective sections of the seller ledger.
Hire Purchase in the Seller Ledger
Sub Topics:
Hire Purchase in the Seller Ledger
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
Work in Progress
Goods Accounts
Sub Topics:
Goods on Hire Purchase
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 State the meaning of goods account.
2 Identify account open.
Hire Purchase Interest Suspense Account
Sub Topics:
Service Charge Suspense Account
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Define and explain service charge suspense account.
Consignments Account Terminologies
Sub Topics:
Consignment Terminologies
Consignment Consignor
Consignee
Consignment Outward
Consignment Inward
Decreased Commission
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Define consignment account.
2 Identify consignment terminologies.
Consignment Outwards and Inwards Accounts
Sub Topics:
Consignment Outwards and Inwards Accounts
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Prepare consignment outward and inward account.
SS3 Accounting 1st Term Revision and Mid Term Test
Take a Quiz on SS3 Accounting 1st Term
Goods on Consignment Account
Sub Topics:
Goods on Consignment Account
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Prepare goods on consignor’s account.
Account Sales
Sub Topics:
Account Sales
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Prepare account sales.
Joint Venture Accounts
Sub Topics:
Concepts of Joint Venture Accounts
Differences Between Joint Venture and Partnership
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Define joint venture.
2 Distinguish between joint venture and partnership.
3 Prepare joint venture account from information provided.
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Reference Textbooks
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SS 3 Subjects 1st Term
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