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Our lesson notes are downloaded in Ms-Word Format.
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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.