Second Term SS1 Book Keeping Lesson Note


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This lesson note covers the following topics for SS1 Second Term Book Keeping:

1. Revision.
2. Cash book
– Measuring of single column cash book.
– Items of single column cash book
3. Single column cash book
– Preparation of single column cash book.
4. Preparation of single column cash-book (continues)
5. Double column cash book
– Meaning of double column cash book.
– Items in double column cash book
6. Double column cash book
– Difference between single column cash book.
– Preparation of double column cash book.
7. Double column cash book.
– Preparation of double column cash book.
8. Contra Entry.
– Explain contra entry
– Identify contra entry
– Recording contra entry
9. Principle of Double entry.
– Meaning of Double entry
– Identify the account to be credited and debited.
10. Principle of Double entry.
– Posting of transaction from cash book to ledger.
– Rule of double entry.
11. Revision.
12. Examination


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