SS3 Accounting 2nd Term Lesson Note

Departmental Accounts

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the need for departmental account.
2 Prepare departmental accounts.

Inter-departmental Accounts

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Prepare inter departmental account.

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Branch Accounts

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Identify an organization with branches.
2 Explain the importance of branch accounts.

Preparation of Branch Accounts

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Differentiate between branch and departmental accounts.
2 Make a list of four businesses with branch organization.
3 ETC

Account Contract

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the nature of contract account.
2 Explain terms related to contract: Contract price, Performance certificate, Work in progress, etc.

Contract Purchase Account

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain contract purchase account.
2 Prepare contract purchase account.

Mid Term Revision and Test for SS3 Accounting 2nd Term

Individual Contract Accounts

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Prepare individual contract account.

Cooperative Accounts: Cash and Personal Ledger

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the meaning and objectives of cooperative society.
2 Cooperative cash book personal ledger.
3 ETC

Week 10:  

Pass Book and General Ledger

LEARNING OBJECTIVES: At the end of the lesson, learners should be able to:
1 Explain the purpose of general ledger and pass book.

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Scheme of Work by Topic for:
SS3 Accounting 2nd Term
(Ana Arm Technologies)
Departmental Accounts
Inter-departmental Accounts
Branch Accounts
Preparation of Branch Accounts
Account Contract
Contract Purchase Account
Preparation of Contract Account
Account for Individual Contract
Cooperative Accounts: Cash and Personal Ledger
Pass Book and General Ledger
Profit and Loss Account
Balance Sheet
Online Quiz
Reference Textbooks