SS1 ACCOUNTING SCHEME OF WORK
FIRST TERM
Introduction to Bookkeeping and Accounting
History of Accounting in Nigeria and Worldwide
Advantages and Limitations of Accounting
Career Opportunities in Bookkeeping and Accounting
Accounting Equation and Double Entry Principle
Subsidiary Books: Purpose, Characteristics, and Functions
Preparation of Subsidiary Books
Cash Book: Single Column and Double Column Cash Book
Source Documents, Purpose, Characteristics, and Functions
SECOND TERM
Accounting Concepts and Convention
Final Accounts of a Sole Trader
Final Accounts of a Sole Trader 2
Accounts: Meaning and Classifications
THIRD TERM
Depreciation of Fixed Assets 1
Depreciation of Fixed Assets 2
Methods of Depreciation – Sum of The Year Digit and Revaluation Methods
Preparation of Final Accounts with Necessary End-of-Year Adjustments
The Bank Accounts and its Operations
Bank Reconciliation Statement 1
Bank Reconciliation Statement 2
Opening Entry and Recording of Subsequent Financial Transactions
