SS1 Accounting 1st Term
SS1 Accounting First Term Scheme of Work & Lesson Note
Accounting is one of the commercial subjects SS1 students are required to study in first term. The Unit of Instruction for SS1 Accounting 1st Term is carefully developed from the Scheme of Work, which in turn is, based on NERDC current curriculum and SSCE syllabus.
Transactions, Books of Account, Double Entry Principle, Balancing of Ledger Accounts
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Introduction: Meaning and History of Book Keeping and Accounts
Sub Topics:
Day 1: Introduction to Book Keeping and Accounts
Day 2: Meaning of Book Keeping and Accounts
Day 3: History of Book keeping and Accounts
Learning objectives: By the end of the lesson, learners should be able to:
1 Define Book keeping and Accounts.
2 Distinguish between Book keeping and Accounts.
3 Discuss the history of Book keeping and Accounts.
Importance and Advantages of Book keeping and Accounting
Sub Topics:
Day 1: Importance of Book keeping and Accounting
Day 2: Advantages of Book keeping and Accounting
Day 3: Disadvantages of Book keeping and Accounting
Learning objectives: By the end of the lesson, learners should be able to:
1 State the importance of book keeping and accounting.
2 Mention the advantages of Book keeping and Acconting.
3 State the disadvantages of book keeping keeping and accounting.
Qualities and Values of Book keeping and Accounting
Sub Topics:
Day 1: Qualities of Accounting Information
Day 2: Values of Book keeping and Accounting
Day 3: Meaning of transparency, accountability and intergrity
Learning objectives: By the end of the lesson, learners should be able to:
1 Outline the qualities and some values of book keeping and accounting.
2 Explain the following terms: honesty, rejection, bribery, avoidance of cheating, fraud and corruption
3 Define transparency and accountabilities.
4 Explain qualities of accounbilities.
Career Opportunities in Accounting
Sub Topics:
Day 1: Career Opportunities
Day 2: Career Opportunities
Day 3: Career Opportunities
Learning objectives: By the end of the lesson, learners should be able to:
1 Explain career opportunities.
2 List the career opportunities for book keeping and accounting.
3 Mention and describe some professional bodies in accounting.
Double Entry
Sub Topics:
Day 1: Principles of Double Entry
Day 2: Profit and Loss Account
Day 3: Profit and Loss Account
Learning objectives: By the end of the lesson, learners should be able to:
1 Explain the concept of double entry.
2 Illustrate the principle of double entry.
3 State double entry concept and principles.
4 Identify profit and loss from a given information.
Balance Sheet
Sub Topics:
Day 1: Assets and Liabilities
Day 2: Classification
Learning objectives: By the end of the lesson, learners should be able to:
1 Distinguish between assets and liabilities.
SS1 Accounting 1st Term Revision and Mid Term Test
Take a Quiz on SS1 Accounting 1st Term
Work in Progress
General Ledger
Sub Topics:
Day 1: Introduction to General Journal
Day 2: Uses of General Journal
Learning objectives: By the end of the lesson, learners should be able to:
1 Explain the purpose of general journal.
2 State the uses of general journal.
3 Prepare a general journal from given information.
Correction of Errors
Sub Topics:
Day 1: Opening and Closing Entries
Learning objectives: By the end of the lesson, learners should be able to:
1 Correct errors through the journal.
2 Explain the following terms: errors of omission, errors of commission, errors of principle, etc.
Suspense Account
Sub Topics:
Day 1: Definition of Suspense Account
Day 2: Uses of Suspense Account
Learning objectives: By the end of the lesson, learners should be able to:
1 Correct errors using suspense account.
2 Prepare a suspense account using information provided.
3 Prepare a suspense account to correct errors.
Work in Progress on Reference Textbooks 47
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Reference Textbooks
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SS 1 Subjects 1st Term
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