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.
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
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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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
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