SS3 Accounting 1st Term Lesson Note and Scheme of Work by Week
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Hire Purchase in the Seller Ledger
Sub Topics:
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Define hire purchase.
2 Identify accounting records.
3 Differentiate aspects of hire purchase.
4 Make entries in the respective sections of the seller ledger.
Hire Purchase in the Seller Ledger
Sub Topics:
Hire Purchase in the Seller Ledger
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
Work in Progress
Goods Accounts
Sub Topics:
Goods on Hire Purchase
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 State the meaning of goods account.
2 Identify account open.
Hire Purchase Interest Suspense Account
Sub Topics:
Service Charge Suspense Account
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Define and explain service charge suspense account.
Consignments Account Terminologies
Sub Topics:
Consignment Terminologies
Consignment Consignor
Consignee
Consignment Outward
Consignment Inward
Decreased Commission
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Define consignment account.
2 Identify consignment terminologies.
Consignment Outwards and Inwards Accounts
Sub Topics:
Consignment Outwards and Inwards Accounts
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Prepare consignment outward and inward account.
SS3 Accounting 1st Term Revision and Mid Term Test
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Goods on Consignment Account
Sub Topics:
Goods on Consignment Account
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Prepare goods on consignor’s account.
Account Sales
Sub Topics:
Account Sales
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Prepare account sales.
Joint Venture Accounts
Sub Topics:
Concepts of Joint Venture Accounts
Differences Between Joint Venture and Partnership
LEARNING OBJECTIVES: By the end of the lesson, learners should be able to:
1 Define joint venture.
2 Distinguish between joint venture and partnership.
3 Prepare joint venture account from information provided.
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