SS2 Accounting 2nd Term Lesson Note
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Single Entry: Incomplete Records
LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the following: (i) Meaning of single entry (ii) Limitations of single entry (iii) Reasons for single entry.
2 Prepare statement of affairs
3 ETC
Single Entry: Trading Profit and Loss Account
LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Prepare trading, profit and loss accounts after stating profit, sales and purchases.
2 Explain the meaning of opening and closing capital.
3 ETC
SS2 Biology 2nd Term to get started.
Conversion of Single Entry to Double Entry
LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Convert single entry to double entry.
2 Prepare statement of affairs.
3 Determine opening and closing capital.
4 Prepare a trading, profit and loss account.
5 ETC
Formation of Companies
LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the meaning of company.
2 State and describe types of companies.
3 ETC
Issues of Shares
LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Identify the different types of shares.
2 Distinguish among the different classes of shares.
3 ETC
Share Capital Account
LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the meaning of shares capital.
2 Explain the types of share issue and accounts involved.
3 ETC
Mid Term Revision and Test for SS2 Accounting 2nd Term
Share Discount Account
LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 State the meaning of share discount account.
2 Solve question involving share discount account.
3 ETC
Loan Capital
LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 State the meaning of loan capital.
2 Discuss the compositions of loan capital.
3 ETC
Debenture Account
LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the following: debentures, mortgages, etc.
2 Differentiate between shares and debentures.
3
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Single Entry: Incomplete Records
Single Entry: Trading Profit and Loss Account
Conversion of Single Entry to Double Entry
Formation of Companies
Issues of Shares
Share Capital Account
Share Premium Account
Share Discount Account
Loan Capital
Debenture Account
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Reference Textbooks
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