Pay with your ATM Card, USSD code or Bank Transfer to get immediate access to the download link page (download link will also be sent to your email address) for SS3 First and Second Term Financial Accounting lesson note. Payments are securely handled by Paystack. [select-faq faq_id='5273']
Pay with your ATM Card, USSD code or Bank Transfer to get immediate access to the download link page (download link will also be sent to your email address) for SS3 First and Second Term Financial Accounting lesson note. Payments are securely handled by Paystack.
Our lesson notes are downloaded in Ms-Word Format.
HOW TO PLACE ORDER:
Under the eNote you want to order, you will see “Add to Cart“. Click on it, then scroll down and click on “Proceed to Checkout” to load the order page. On the order page, enter your payment details and then click on “Place Order” to finalize your order either through Card (ATM Debit Card) or Transfer (Bank transfer) payment.
[To add multiple items to the cart, after adding the first item to cart, before proceeding to checkout, click on “Continue Shopping” to add more item(s) to cart, after that click on “Proceed to Checkout” and then enter your payment details and click on “Place Order” to finalize your order.]
HOW TO DOWNLOAD THE LESSON NOTE(S) AFTER PAYMENT:
After a successful payment, you will be automatically redirected to the download page (also the download link(s) will be automatically sent to your email address). From the download page/sent email, simply click on the name(s) of the product to download.
Contact the admin on Whatsapp via 08075777704 (Click here to send Whatsapp message) or via Email on firstname.lastname@example.org if you missed the download link for any reason (this rarely happens) or have difficulty placing order.
These lesson notes cover the following topics for SS3 First and Second Term Financial Accounting:
2 Preparation of company income statement
3 Appropriation account of a company – Goodwill preliminary expenses, reserves, dividend, bonuses
4 Company balance sheet – vertical and ‘T’ formats
5 Capital markets
– Meaning, reasons for regulation, types of regulation, condition of enlisting in capital market
6 Security and exchange commission
– Functions, objectives, protection of investors, tools of regulation, registration, surveillance and monitoring, investations, enforcement, rule making
7 Nigeria Stock Exchange
– Definition, functions, operations
– Members (jobbers, brokers etc)
– Abuja stock/commodity exchange
8 Hire purchase/instalment payment account
– Sellers and hirers ledger
– Goods account, finance house
– Hire purchase account/interest account
9. Consignment Account
– Meaning, terminologies (Decredere commission)
– Consignor and consignee accounts
– Accounting entries in the books of the consignee
10 Joint Venture
– Meaning, differences between joint venture and partnership
– Joint venture (individual account)
– Joint venture memorandum account
1. Contract Accounts
– Meaning, terminologies – National profit, retention fee, work certified.
– Work-in-progress, calculation of percentage of work completed.
– Preparation of contract Account.
2. Interpretation of Financial statement – calculation of ratios e.g liquidity ratio, acid test ratio, working capital etc.
3. Departmental Account – Meaning
– Reason for departmental Account
– Inter Departmental transfer.
– Lost Apportionment.
– Preparation of departmental Account.
– Differences between branch and departmental Account.
4. Branch Account
– Meaning, types of branches – Local, foreign.
– Reasons for the branch Account.
– Branch memorandum Account.
– Branch returns Account
– Branch debtors Account.
– Branch Profit and loss Account.
– Branch mark-up and margin.
5. Public Sector Accounting.
– Meaning, basis for preparation of Account, sources of government revenue.
– Capital/Re-current expenditure.
– Heads and sub-heads.
– Types of fund.
– Capital and revenue Account.
– Income and expenditure Account.
– Differences between government Accounting and public sector Accounting – Term in government Accounting.
6. Preparation of personnel cost Budget.
8. Mock Examination.