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SS 1, SS 2 & SS 3, 2nd Term

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Week 1:  

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

Week 2:  

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

Week 3:  

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

Week 4:  

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

Week 5:  

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

Week 6:  

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

Week 7:  

Mid Term Revision and Test for SS2 Accounting 2nd Term

Week 8:  

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

Week 9:  

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

Week 10:  

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

Week 11:  

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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:
SS2 Accounting 2nd Term
(Ana Arm Technologies)
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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