SSS 1 Book Keeping Scheme of work. SS1. Syllabus Book Keeping for Senior Secondary School Schemeofwork.com
SSS 1 Book Keeping Scheme of Work First Term
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| 1. | INTRODUCTION TO BOOK KEEPING -Definition of Book Keeping and Accounting. – History of Book Keeping in Nigeria – Importance of Book Keeping and functions. – Career opportunity in Book Keeping. – uses of Book Keeping. Differences between book Keeping and Accounting and value of Book keepers. | By the end of the lesson, students should be able to: clarify and expound book keeping and accounts. ii. identify the uses of bookkeeping information. iii. describe the importance of book keeping. | Students were exposed to evaluation questions of JSS work in business Studies related to book keeping. Students in groups should account for the following careers in book keeping: Accountant Bankers Business Analysis Receptionists. Students as a class, brainstorm and discuss the different types of accounting information and the detailed examples Students should visit the link below: https://www/aideriscpa.com | Communication and Collaboration. Critical thinking and problem solving Leaderships and personal development Digital literacy | AUDIO VISUAL RESOU RCES I. Company financial report. ii. Specimen bank iii. statement iv. Flash cards WEB RESOURCES www.xero.com |
| 2 | ASSETS AND: LIABILITIES: -Meaning of Asset and Liabilities with examples. Classification of Assets and Liabilities – Difference between Assets and Liabilities. | By the end of the lesson, students should be able to: Differentiate between assets and liabilities. ii. identify assets and liabilities. iii. classify specimens into assets and liabilities. | Whole class brainstorm the Following: – Make clear assets and liabilities distinguish between Assets and Liabilities. Classifies assets and liabilities. Students in small groups compare and contrast assets and liabilities. Students to read more from https://Study.com>academy<net | Critical thinking and problem solving Communication and Collaboration. Digital literacy | AUDIO VISUAL RESOURCES Charts School building White maker board Bank statement WEB RESOURCES www.toppr.com |
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| 3 | BUSINESS TRANSACTION S DEBTORS AND CREDITORS -Explain and discuss the types of business transactions. – Definition of Debtor and Creditor. Differentiate between debtors and creditors. | By the end of the lesson, students should be able to: i. describe source documents. ii. identify sources documents. iii. sketch some source documents. | Students in small groups elucidate business transactions. Students in groups use a diagram to expand further. Students recall those involved in business transactions https://www/aeseducation.com | Critical thinking and problem solving Communication and Collaboration. Digital literacy | AUDIO VISUAL RESOURCES Resource person Loan document Real object WEB RESOURCES www.clearbooks.co.uk |
| 4 | SOURCE DOCUMENTS -Meaning of Source documents types. – Identification and users of source documents. | By the end of the lesson, students should be able to: list books of original entry. i. describe the use of each book of original entry. ii. Post transactions into books of original entry. | Whole class illustrates on how to record information in the source documents. Students in small groups recall examples of source documents. Student in pairs draw some source documents on a cardboard and place in their notes. | Critical thinking and problem solving Communication and Collaboration. Digital literacy | AUDIO VISUAL RESOURCES Real objects e.g. Receipt, invoice, cheque stub, etc. WEB RESOURCES www.myaccountingcourse.com |
| 5 | BOO KS OF ORIGINAL ENTRY -Definition purpose, types, Format. – Uses and preparation of books of Original Entry. | Students in groups should draw on a cardboard examples of prime entries book. Students in pairs Sketch, how to extract information from source documents. | AUDIO VISUAL RESOURCES Charts Real objects i.e. Journal WEB RESOURCE www.accountingols.com |
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| 6 | CLASSIFICATION OF ACCOUNTS Personal and Impersonal Account. – Examples of Personal Account. – Division of Imprest Account, Real and Nominal Account with examples. | By the end of the lesson, students should be able to: i. identify different types of account. ii. Describe each class of account. i. give examples of each class of account. | Whole class write snort notes on the different classes of account. Students in groups Identify the broad classification of Ledger account. Outline the various classifications of account and give examples each using www.accountingformanagement.org | Communication and Collaboration. Critical thinking and problem solving Leaderships and personal development | AUDIO VISUAL RESOURCES Flash cards. Charts. White marker board. WEB RESOURCES www.accountingformanagement.org |
| 7 | OPEN DAY AND MID TERM BREAK | ||||
| 8. | LEDGER AND PRINCIPLE OF DOUBLE ENTRY definition, classification, Format. – Uses and preparation of ledgers. – Principle of Double Entry meaning, History, rules and making double entry. | By the end of the lesson, students should be able to: i. specifies Ledger. ii. draw a ledger. iii. demonstrate the principle of double entry. vi. solve problems using the rule of double entry. | Whole class brainstorm the principle of double entry. Students write short note on the term Ledger. Students in groups differentiate between Journals and Ledger accounts, | Communication and Collaboration. Critical thinking and problem solving Leaderships and personal development | AUDIO VISUAL RESOURCES Cash register Computer (Excel) WEB RESOURCES www.opentuition.com |
| SINGLE COLUMN CASH ROOK -Meaning of Single Column Cash Book. – Items on a Single Column Cash Book. -Preparation of. Single Column Cash Book. | By the end of the lesson, students should be able to: i. establish singe column cashbook. ii. list items of single column cash book. iii. prepare a single column cash book. | Whole class Discussion on Cash book and Bank accounts. Students should draw the format of cash book and Single column. Students are divided in groups to Prepare, analyse and interpret financial statements in single column cash book. | Critical thinking and problem solving Leaderships and personal development | AUDIO VISUAL RESOURCES Cash register Calculator Chart. WEB RESOURCES www.accountingformanagement.org. | |
| DOUBLE COLUMN CASH BOOK -Explain Double Column Cash Book. – Items-on Double Column Cash Book, Cash Column and Bank Column – Preparation of Double Column Cash Book. | By the end of the lesson, students should be able to: i. differentiate between single column and double column cash books. ii. identify items at the debit and credit sides. iii. post transactions into the double column cash book. | Students in small groups disclosed Double column cash book. Students in groups, differentiate Between Single column and double column cash book. | Communication and Collaboration. Critical thinking and problem solving, Leadership and personal development | AUDIO. VISUAL RESOURCES Bank statement. Cheque leave. ATM CARD iv. Chart WEB RESOURCES www.accountingformanagement.org. | |
| 12 | REVISION | ||||
| 13-13 | EXAMINATION |
Book Keeping Scheme of Work SSS 1 Second Term
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| 1 | Students Readiness Assessment Test Revision of last Term topics. | WASSCE and NECO past Questions, Marker board. | |||
| 2 | DOUBLE COLUM CASH BOOK Contra Entry identify Contra /entry transaction. ii. Recording of Contra Entry Transaction. iii. Exercise involving Contra Entry | By end of the lesson, students should be able to: i. identify Contra entries ii. demonstrate Contra entries. iii. past transactions involving contra entries into cash book. | Student as a class Practice on double column cash. Students in small groups demonstrate on contra entries Students in groups download a copy of single and double column cash book. htps://m.youtube.com.watch | Critical thinking and problem solving Communication and Collaboration. Digital Literacy | AUDIO VISUAL REOURCES 1.Cash book register. 3. Charts. WEB RESOURCES www.accountingformanagement.org |
| 3 | PRINCIPLE OF DOUBLE ENTRY i. Rule of Double Entry. ii. Posting of transaction from cash book to ledger. | By the end of the lesson students should be able to: expand the principle: of double entry apply the rule of double entry to cash book. balance a ledger | Whole class discuss on double entry. Students as a class, illustrate how to apply double entry principle. Students as a class, balance a ledger | AUDIO VISUAL RESOURCES 1. Real object i.e. ledger. WEB RESOURCES www.accountingformanagement.org | |
| 4 | THREE COLUMN CASH BOOK i. Meaning of Three Column Cash Book. | By the end of the lesson,, students should be able to: identify three column cash book. | Whole class brainstorm on three column cash book. Students are divided in small groups to | Critical thinking and problem solving Communication and collaboration | AUDIO VISUAL RESOURCES 1.Cash book, register 2. Charts. |
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| 5 | ii Meaning of discount. iii. Types of Discount: Discount allowed and Received. | Describe each type of discount iii. distinguish between cash discount and trade discount | distinguish between single, double and three column cash book. | Leadership and personal development | WEB RESOURCES www toppr.com |
| 6. | THREE COLUMN CASH BOOK i. Application of cash discount in three column cash book ii. Exercise involving cashbook with discount. | By the end of the lesson, students should be able to: i.post transactions into three column cash book. ii balance the three column cash book – | Students as a class, draw the format of the following single column, double and three column cash book. Student in small groups shows the legers entries for the discount. | Communication and Collaboration Critical thinking and problem solving | AUDIO VISUAL RESOURCS Cash book register. Charts. . WEB RESOURCES www:toppr.com |
| 7. | OPEN DAY/MID TERM BREAK | ||||
| More exercise on preparation of three column cash book. Students in groups state the three types of cash book of a company and apply form in solving a question | AUDIO VISUAL RESOURCES Cash book register. Charts. Calculator. WEB RESOURCES www.toppr. | ||||
| 8. | PETTY CASH BOOK i. Meaning of Petty cash book ii. Classification of columns meaning of Imprest System. iii. Definition of float iv. Posting of transaction to petty cash book. v. Solving exercises on petty cash book | By the end of the lesson, students should be able to: i. define Petty Cash. Book. ii. describe some terminologies e.g. float, imprest. iii. post transaction into the petty cash book. iv. balance the petty cash book. | Whole class brainstorm on pretty cash book Students in small groups describe some terminologies e.g. float and imprest. Students in groups mention minor expenses in a business organization. | AUDIO VISUAL RESOURCES Invoices. *Receipt *Charts, Calculator WEB RESOURCES www.playaccounting.com | |
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| 9 | BANK RECONCILIATION STATEMENT i. Introduction Meaning of Bank Statement and Bank. Reconciliation Statement. ii. Causes of life differences between the Bank Statement and Cash Book Balance. | By the end of the lesson, students should be able to: i. explain the following: Commission, dishonored cheques, standing order, direct payments, Unpresented & Uncredited chetues etc. ii. interpret bank statement. | Students as a class, discuss on Bank Reconciliation statement. Students in small groups, explain the following Commission, dishonored cheques standing order, direct payments; unpresented and uncredited cheques Students in groups, interpret bank statement. | Communication and collaboration Creativity and imagination Critical thinking and problem solving | AUDIO VISUAL RESOURCES Bank document Resource person WEB RESOURCES www.accountingcoach.com |
| 10 | BANK RECONCILIATION STATEMENT i. Treatment and preparation of Bank Reconciliation Statement ii. Preparation of Adjusted Cash Book. | By the end of the lesson students should be able to: i. compared and contrast a bank statement with cash book ii. adjust a cash book. iii. Reconcile a bank statement balance with cash book balance. | Students as a class, should compare and contrast cash book and bank Statement Students are divided in small groups to reconcile a bank statement balance with cash book balance | Communication and collaboration Critical thinking and Problem solving | AUDIO VISUAL RESOURCES Bank statement. Cash register. Charts. Cheque book WEB RESOURCES www.accountingcoach.com |
| 11 | BANK RECONCILIATION STATEMENT i. Treatment and preparation of Bank Reconciliation Statement. ii. Preparation of Adjusted Cash Book. | By the end of the lesson students should be able to: i. compared and contrast a bank statement with cash book. ii. adjust a cash book. iii. reconcile a bank statement balance with cash book balance. | Students as a class, should compare and contrast cash book and bank statement. Students are divided in small groups; to reconcile a bank statement balance with cash book balance | Communication and collaboration Creativity and imagination Critical thinking and problem solving | AUDIO VISUAL RESOURCES Bank statement. Cash register. Charts. Cheque book WEB RESOURCES www.accountingcoach.com |
| 12 | REVISION | ||||
| 13 | EXAMINATION |
SSS 1 Book Keeping Scheme of work. SS1. Syllabus Book Keeping for Senior Secondary School Schemeofwork
Book Keeping Scheme of Work SSS 1 Third Term
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| Students Readiness assessment Test Revision of last term’s topics | WASSCE AND NECO past questions and Marker board. | ||||
| TRIAL BALANCE i. Meaning of ii. Trial Balance iii. Function Trial Balance iv. Extraction of Balance from ledger to trial balances | By the end of the lesson, students should be able to: i. unfold trial ba1ance and its purpose ii. Post items into the ledger. iii. balance the ledgers iv extract a trial balance | Students in small groups gives the rules of extracting Trial Balance. Students in small groups extract a trial balance | Communication and collaboration Creativity and imagination Critical thinking and problem solving | AUDIO VISUAL RESOURCES Format of Trial Balance Chart Real /improvised trial balance Flex showing rules for extraction WEB RESOU RCES www.investopedia.com |
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| 1 | Students Readiness assessment Test Revision of last term’s topics | WASSCE AND NECO past questions and Marker board. | |||
| 2 | TRIAL BALANCE i. Meaning of ii. Trial Balance iii. Function Trial Balance iv. Extraction of Balance from ledger to trial balances | By the end of the lesson, students should be able to: i. unfold trial ba1ance and its purpose ii. Post items into the ledger. iii. balance the ledgers iv extract a trial balance | Students in small groups gives the rules of extracting Trial Balance. Students in small groups extract a trial balance | Communication and collaboration Creativity and imagination Critical thinking and problem solving | AUDIO VISUAL RESOURCES Format of Trial Balance Chart Real /improvised trial balance Flex showing rules for extraction WEB RESOURCES www.investopedia.com |
| 3 | TRIAL BALANCE: i. Rule of posting balance from ledger to trial balance. ii. Preparation of Trial Balance. iii Working Exercise. | By the end of the lesson, students should be able to: i. State the rules o: posting to the trial balance. ii. extract balances from ledger to trial balance iii. Balance the trial balance | Whole class observes the preparation of the trial balance. Students in group state the other forms of trial balance using this Link: www.accountinginfocus.com Students in small groups. demonstrate how to prepare a trial balance from ledger balance | Communication and collaboration Creativity and imagination Critical thinking and problem solving | AUDIO VISUAL RESOURCES Real /improvised trial balance Flex showing rules for extraction Charts calculator WEB. RESOU RCES www.investopedia.com |
| 4 | TRIAL BALANCE AND CORRECTION OF ERRORS: be able to: i. Meaning of Errors. | By the end of the lesson, students should be able to: i. interpret Errors | Whole class brainstorm the meaning of errors. Students in small groups state errors that will not affect trial balance. | Communication and collaboration Creativity and imagination Critical thinking and problem solving | AUDIO VISUAL RESOURCES Real /improvised trial balance |
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| ii. Types of Errors iii. Errors affecting Trial Balance. iv. Errors that does not affect trial balance. | ii. Identify errors that don not affect the trial balance. iii, describe errors that affect trial balance | Critical thinking and problem solving | Flex showing rule for extraction Charts. Calculator. WEB RESOURCES www.investopedia.com | ||
| 5 | TRIAL BALANCE AND CORRECTION OF ERRORS: i. Correction of errors ii. Correction of Errors through the use of Suspense Account. iii. Working exercises. | By the end of the lesson, students should be able to: i.describe suspense account ii. identify errors that involve suspense and those that do not involve suspense account. iii. Solve errors on trial balance. | Students as a classy prepare trial balance. Students in small groups state the errors that will not affect trial balance Students in groups solve question on suspense account | Critical thinking arid Problem solving. Communication and Collaboration Creativity and imagination | AUDIO VISUAL RESOURCES Real/improvised trial balance Flex showing rules for extraction Charts Calculator WEB RESOURCES www.accagloval.com |
| 6 | TRADING ACCOUNT: i. Definition of Trading Account. ii.Description of Cost of goods sold iii. Determining gross profit. | By the end of the lesson, students shou1d be able to: i. explicate trading account ii. Describe trading account terminologies e.g. cost of goods sold gross profit etc. iii. determine cost of good sold, gross profit. | Students as a class identify the various terminology. Students in small-groups demonstrate the preparation of trading account. Quiz: www.books.google.com | Critical thinking and Problem solving. Communication and collaboration Digital Literacy. | AUDIO VISUAL RESOURCES Specimen ledger. Flash card Published final account ol a trading Transaction. WEB RESOURCES www.toppre.com |
| 7 | OPEN DAY/MID TERM BREAK | ||||
| 8 | FINANCIAL STATEMENT OF SOLE PROPRIETORSHIP Trading Account) | By the end of the lesson, students shou1d be able to: i. Identify items used to prepare trading account ii. Prepare trading and to determine The gross profit on gross loss. | Students in small groups, identify item used in preparing trading account Students as a class, prepare Trading, profit and loss account. | Communication and collaboration Creativity and imagination Critical thinking and problem solving | AUDIO VISUAL RESOURCES Bank statement Flash cards Calculators. WEB RESOURCES www.topperleaning.com https://www.excel.skill.com |
| WKS | TOPICS | LEARNING OBJECTIVES | LEARNING ACTIVITIES | EMBEDDED CORE SKILLS | LEARNING RESOURCES |
| 9 | PROFIT AN D LOSS ACCOUNT i. Purpose of Profit and Loss Account. ii. Determining net sales. iii. Determining net profit. iv. Rule for preparing Profit and Loss Account. | By the end of the lesson, students should be able to: I. State the purpose of preparing Profit and Loss Account. ii. Identify items used to prepare Profit and Loss Account iii. prepare a Profit and Loss Account to determine net profit/net loss. | Students as a class, draw the format of profit and. loss. Students in groups itemised the event on both side. Students in small groups Prepare profit and loss account. Students: Discuss the difference types of assets and liabilities. | Critical thinking and Problem solving. Communication and collaboration Digital Literacy | AUDIO VISUAL RESOURCES Profit and loss Format Flash cards WEB RESOURCES www.playaccounting.com |
| 10 | BALANCE SHEET i. Explain Balance sheet ii. Balance sheet contents iii. Users of Balance Sheet. iv. Preparation of simple Balance Sheet. | By the end of the lesson, students should be able to i. Identify items preparing balance. sheet. ii. difference between assets and liabilities. iii. prepare a balance sheet. | What are the differences between balance sheet and trial balance. Read more https://wwweconetlink.org | Collaboration Critical thinking | AUDIO VISUAL RESOURCES Format of balance sheet, Flash cards Computer (Excel.) WEB RESOURCES https://corporatefinanceinstitute.com |
SSS 1 Book Keeping Scheme of work. SS1 Syllabus Book Keeping for Senior Secondary School Schemeofwork
ACHIEVEMENT STANDARDS FOR SS1
At the end of1 the session students are able to: .
• Know the history of book keeping, it’s importance and also identify the users of book keeping information
• Differentiate between assets and liabilities;
• Define and discuss the types of business transactions / the differences between debtor and creditor;
• Illustrate ways to record information in the source documents and identify types of source documents
• Sketch an example of prime entries book and also ways to extract information from source documents
• Write short note on the classification of ledger accounts
• Draw a diagram on single column cash book and interpret the financial statements
• State various differences between single, double and three column cash book
• Explore the internal control features that exist in petty cash book
• Compare and contrast a bank statement with a cash book and briefly identify the different types of bank accounts and their objectives
• . Prepare a trial balance from ledger and give a short presentation . Understand trading account and demonstrate its preparation
• Identify the purpose of preparing a profit and loss account and list items used
• Give differences between balance sheets and trial balance.
