First Term SS3 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 link page (download link will also be sent to your email address) for SS3 First Term Financial Accounting lesson note. Payments are securely handled by Paystack.
Description
This lesson note covers the following topics for SS3 First Term Financial Accounting:
TOPICS
1 REVISION
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
11 REVISION
12 EXAMINIATION
