SS2 Accounting 1st Term

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SS One, SS Two & SS Three, First Term

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Week 1: 18-09-2023

Depreciation Methods: Straight Line Method

Sub Topics:
Meaning of Depreciation of fixed Assets
Reasons for Charging Depreciation
Causes of Depreciation
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Explain the meaning of depreciation.
2 List types of depreciation.
3 Use straight line method effectively.

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Week 2: 25-09-2023

Depreciation Methods: Diminishing Balance Method

Sub Topics:
Diminishing Balance Method
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Use diminishing method to prepare depreciation.

Week 3: 02-10-2023

Depreciation Methods: Revaluation

Sub Topics:
Revaluation Terminologies
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Prepare depreciation using revaluation.

Week 4: 09-10-2023

Disposal of Fixed Assets

Sub Topics:
Disposal of Fixed Assets
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Explain procedure for disposal of fixed assets.
2 State the procedure for assets disposal.
3 Prepare assets disposal account.

Week 5: 16-10-2023

Manufacturing Account

Sub Topics:
Prime cost, Direct labor, factory overhead cost of production
Preparation of manufacturing account
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Explain the following terminologies:
-Prime cost
-Work in progress
-Overhead (direct and indirect)
-Cost of production
-Direct and indirect labor, etc
2 Explain the terminologies related to manufacturing account.
3 Explain the composition of prime cost, factory overhead, etc
4 Prepare manufacturing account from the information provided.

Week 6: 23-10-2023

Manufacturing Profit and Loss Account

Sub Topics:
Manufacturing Profit and Loss Account
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Prepare manufacturing, trading and profit and loss account from manufacturing account.
2 Prepare trading profit or loss account from a given question.
3 Prepare a full manufacturing trading profit and loss account.

Week 7: 30-10-2023

SS2 Accounting 1st Term Revision and Mid Term Test

Take a Quiz on SS2 Accounting 1st Term

Week 8: 06-11-2023

Receipt and Payment Accounts

Sub Topics:
Receipt and Payment Accounts
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Explain the following terms: receipt and payment, income and expenditure, capital receipts, subscription in advance and in arrears, accumulated fund, etc.
2 Differentiate between income and expenditure account.
3 Distinguish between receipt and payment account.

Week 9: 13-11-2023

Income and Expenditure Accounts

Sub Topics:
Income and Expenditure Accounts
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Define income and expenditure accounts.
2 Prepare income and expenditure accounts.
3 Explain the concept of subscription in arrear and advance.

Week 10: 20-11-2023

Accumulated Fund and Balance Sheet

Sub Topics:
Accumulated Fund and Balance Sheet
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Prepare balance sheet of a non-profit making organisation.
2 Calculate accumulated fund of a non-profit making organisation.

Attention: The internal data of table “48” is corrupted!

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