SS1 Accounting 1st Term Lesson Note and Scheme of Work by Week
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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.
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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
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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.
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Reference Textbooks
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SS 1 Subjects 1st Term
SS 1 Accounting 1st Term SS 1 Agric Science 1st Term
SS 1 Animal Husbandry 1st Term
SS 1 Biology 1st Term
SS 1 Chemistry 1st Term
SS 1 Civic Education 1st Term
SS 1 Commerce 1st Term
SS 1 Computer Science 1st Term
SS 1 Computer Studies 1st Term
SS 1 Data Processing 1st Term
SS 1 Economics 1st Term
SS 1 English Language 1st Term
SS 1 Government 1st Term
SS 1 Marketing 1st Term
SS 1 Mathematics 1st Term
SS 1 Physics 1st Term
SS 1 Technical Drawing 1st Term