Announcement for Students in:
SS 1, SS 2 & SS 3, 2nd Term

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Week 1:  

Trial Balances

SUB TOPICS:
A. Purpose of trial balance
B. Extraction of trial balance from a ledger

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain trial balance and its purpose.
2 Extract trial balance from a ledger.
3 ETC

Week 2:  

Correction of Errors

SUB TOPICS:
A. Correction of errors on trial balance
B. Correction of errors on suspense account

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Identify errors in a given trial balance.
2 Identify errors in a suspense account.
3 ETC

Week 3:  

Trading Account

SUB TOPICS:
A. Trading account terminologies: Opening stock, Closing stock, etc

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 List and explain trading account terminologies.
2 Prepare trading account.
3 ETC

Week 4:  

Trading Account (CONT'D)

SUB TOPICS:
A. Trading account terminologies: Return inwards, Carriage outward, Purchase sales, etc

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 State the meaning of the following: i. Return inwards ii. Carriage outward iii. Purchase sales

Week 5:  

Profit and Loss Account

SUB TOPICS:
A. Identification, preparation, determination of net profit or net loss

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Identify profit and loss from a given information.
2 Differentiate between gross profit and gross loss.
3 ETC

Week 6:  

Balance Sheet

SUB TOPICS:
A. Assets and liabilities
B. Classification

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain balance sheet, assets and liabilities.
2 Distinguish between assets and liabilities.
3 ETC

Week 7:  

Mid Term Revision and Test for SS1 Accounting 2nd Term

Week 8:  

General Journal

SUB TOPICS:
A. Uses of general journal

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the purpose of general journal.
2 State three uses of general journal.
3 ETC

Week 9:  

Correction of Errors in Suspense Account

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the following terms: Errors of omission, Errors of commission and Errors of principle.
2 Prepare a suspense account to correct errors.
3 ETC

Week 10:  

Correction of Errors in Suspense Account (CONT'D)

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the following terms: Errors of omission, Errors of commission and Errors of principle.
2 Prepare a suspense account to correct errors.
3 ETC

Week 11:  

Online Quiz

Work in Progress

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Other Classes are Listed Below
for Accounting
SS 1 SS 2 SS 3
1st
2nd
1st
2nd
1st
2nd

Scheme of Work by Topic for:
SS1 Accounting 2nd Term
(Ana Arm Technologies)
Trial Balances
Correction of Errors
Trading Account
Profit and Loss Account
Balance Sheet
General Journal
Correction of Errors in Suspense Account
Online Quiz
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