Complete SS1 Financial Accounting Lesson Note
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Pay with your ATM Card, USSD code or Bank Transfer to get immediate access to the download links page (download links will also be sent to your email address) for SS1 First, Second and Third Term Financial Accounting lesson notes. Payments are securely handled by Paystack.
Description
These lesson notes cover the following topics for SS1 First, Second and Third Term Financial Accounting:
FIRST TERM
1 Introduction to Book-Keeping and Accounting
2 Transactions – Meaning and Classifications
3 Books of Accounts – Layout and Formats
4 – 5 Double Entry Principle: Posting of Transactions to Ledger Accounts;
Combinations of Cash and Bank Account
6 – 7 Balancing of Ledger Accounts; extraction of the Trial Balance
8 Source Documents: Purpose Characteristics and Functions
9 -10 Subsidiary Books: Purpose, Characteristics, Functions and Preparations
SECOND TERM
1. – 2 Cash Book – Single Column Cash Book/Double Column Cash Book
3. – 4 Three Column Cash Book
5. – 6 Petty Cash Book
7. Accounts: Meaning and Classifications:
The Ledger: Meaning and Classification
8. – 9 The Trial Balance – Preparation, Uses etc.
Errors not disclosed by the Trial Balance
Errors that will affect the agreement of the Trial Balance
10. Correction of Errors
THIRD TERM
1 The Bank Account and its operations
2 Bank Reconciliation Statement
3-4 Bank Reconciliation Statement
5-6 Final Accounts of a Sole Trader
7-8 Final Accounts of a Sole Trader
9 The Balance Sheet
10 Opening Entries and Recording of Subsequent Financial Transactions
