Description
These lesson notes cover the following topics for SS2 First, Second and Third Term Financial Accounting:
FIRST TERM
1 Final Accounts – Special transactions; Bad Debts, Closing entries e.t.c.
2 Final Accounts – Provision for doubtful debts
3 Final Accounts – Provision for discounts
4-5 Final Accounts – Accruals and Prepayments
6 Depreciation of Fixed Assets
7-8 Depreciation of Fixed Assets
9 Depreciation of Fixed Assets
10 Final Accounts – Working exercises
SECOND TERM
1 – 2 Departmental Accounts
3 – 4 Manufacturing Accounts
5 Capital and Revenue Expenditure
6 – 7 Disposal of Fixed Assets
8 Accounting Concepts and Conventions
9 – 10 Introduction to Accounting Ratios
THIRD TERM
1-3 Single Entry and Incomplete Records
4-5 Control Accounts
6-8 Accounts of Non-Profit-Making Organizations
9 Joint Venture Accounts
10 Consignment Accounts
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