First Term SS3 Financial Accounting Lesson Note
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Our lesson notes are downloaded in Ms-Word Format.
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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
