2022/2023 First Term Financial Accounting Scheme Of Work For SS1

financial accounting

UNIFIED SCHEME OF WORK FOR FINANCIAL ACCOUNTING

CLASS: SENIOR SECONDARY SCHOOL ONE

TERM: FIRST  TERM SCHEME OF WORK

WEEK 1

Revision and general cleaning of the school compound

WEEK  2

TOPIC

Introduction to Bookkeeping and  Accounting

CONTENT

Definition of bookkeeping and Accounting

B. Differences  between Bookkeeping and

Accounting   

c. Benefits  of Bookkeeping and Accounting

d. users of Accounting information

e. History of Accounting in Nigeria

BEHAVIORAL OBJECTIVES

Learners should be able to;

A. Define Bookkeeping and Accounting

b. Differentiate between Bookkeeping  and Accounting

c. State the benefits  of Bookkeeping and Accounting

d. Highlight the users of accounting information

e . Briefly discuss the history of account in Nigeria

INSTRUCTIONAL MATERIALS

Textbook, chart, publication, Resource person

TEACHERS ACTIVITIES

Explain the meaning of Bookkeeping and Accounting;

Explain the differences

Between the Bookkeeping and Accounting.

State the benefits of Accounting

And Bookkeeping.

List the users of Accounting information.

LEARNERS ACTIVITIES

Listen to the teacher;

Write a short note on Bookkeeping

And Accounting

WEEK  3

TOPIC

Accounting as a profession

CONTENT

Career opportunity in Accounting and Bookkeeping

B . Accounting professional  bodies

C  Accounting professional ethics.

BEHAVIORAL OBJECTIVES

Mention the career opportunity in Bookkeeping and Accounting

b. identify the various accounting bodies in Nigeria.

c. Explain accounting ethics and its benefits to society and the profession.

INSTRUCTIONAL MATERIALS

Chart, publication, textbook,  resource  person,

TEACHERS ACTIVITIES

List some of the career opportunities in Accounting and Bookkeeping.

mention the Accounting  bodies in Nigeria

LEARNERS ACTIVITIES

Identify accounting bodies in Nigeria.

b. Listen to the teachers and write notes.

WEEK  4

TOPIC

Accounting concepts and convention.

CONTENT

Extraction of Accounting concepts:

Marching concept,

Dual aspect concept

Accrual concept

BEHAVIORAL OBJECTIVES

Identify accounting concepts

Identify accounting convention

Explain accounting concepts and

Convention

INSTRUCTIONAL MATERIALS

Chart, textbook

, TEACHERS ACTIVITIES

Explain the accounting concepts and conventions.

LEARNERS ACTIVITIES

State the accounting concepts and convention

WEEK  5

TOPIC

Principles and practice of double entries

CONTENT

B..Meaning of double entries

 C. Application of principles of double entry

 A..  Accounting equation

BEHAVIORAL OBJECTIVES

B   Define  double entry system

  C  . Explain the rules of double entry

  D . Apply the rule of double entry

 A   Analyse of the accounting equation

INSTRUCTIONAL MATERIALS

Textbook, chart, ruler.

TEACHERS ACTIVITIES

Explain the principle of double entry

b. Illustrate the rules of the double entry principle.

LEARNERS ACTIVITIES

Practice exercise based on double entry.

State the accounting equation

WEEK 6

TOPIC

Source documents and subsidiary book

BEHAVIORAL OBJECTIVES

State and explain the source documents.

b. Define subsidiary

book. and state its uses

c. explain the classes of subsidiary books

INSTRUCTIONAL MATERIALS

Chalkboard, Receipts, Invoice, Chart, Textbook

TEACHERS ACTIVITIES

State and explain the source document

Explain the subsidiary book

LEARNERS ACTIVITIES

Mention the source documents

Explain subsidiary book and its various classes

WEEK 7

TOPIC

Sales Day Book

CONTENT

Sales day book and return inward  journal working exercises),

Posting from sales day book into the ledger.

BEHAVIORAL OBJECTIVES

Identify the sales day book and post it into the ledger

Identify the return inward journal and post it into the ledger.

INSTRUCTIONAL MATERIALS

Ledger booklet, ruler; textbook,

TEACHERS ACTIVITIES

Illustrate;

a. sales day book

b. return inward journal

c. .posting into the ledger

d. guide the learners to work on many exercises.

LEARNERS ACTIVITIES

Work many exercises on sales day book and return journal.

WEEK 8

TOPIC

Purchases  Day Book

CONTENT

Working exercises on purchases day book  and return outward journal

Posting of purchases day book returns outward into the ledger.

BEHAVIORAL OBJECTIVES

A . Identify and post into the purchases day book.

b.  Identify and post into return outward journal.

c.  Posting into the ledger

INSTRUCTIONAL MATERIALS

Ledger booklet. Ruler and chalkboard textbook

..

TEACHERS ACTIVITIES

Illustrates;

A purchases day book

B. Return outward journal.

Posting into different ledgers.

Guides learners to work many

 exercise as many as possible

LEARNERS ACTIVITIES

Practice  exercise on ;

Purchase Day Book

Return inward journal

Post into the ledgers.

WEEK 9

TOPIC

Ledgers

CONTENT

Meaning and classification of the ledger.

Importance of ledger.

Rules for posting ledger

Application of double entry system in the ledger.

BEHAVIORAL OBJECTIVES

Define ledger.

Identify  the classes of the ledger

State the importance of ledger

Prepare ledger accounts

INSTRUCTIONAL MATERIALS

Ledger booklet, ruler and chalkboard, textbook.

TEACHERS ACTIVITIES

Explain the word ledger.

Classify ledger

Guides learners on the preparation of ledger accounts

LEARNERS ACTIVITIES

Define ledger

State the classes of the ledger

Prepare ledger accounts

WEEK 10

TOPIC

Cash book

CONTENT

Meaning of cash book

Types of cash book

Uses of cash book

Working exercise on single column cash book

BEHAVIORAL OBJECTIVES

Define cash books and state the types of cash book

Identify the uses of the cash book.

Draw the format of single column cash book

Work exercise on single column cash book

INSTRUCTIONAL MATERIALS

Receipts, invoice, chart, ruler and chalkboard, textbook

TEACHERS ACTIVITIES

Define cash book and mention its uses

Prepare single column cash book together with learners

LEARNERS ACTIVITIES

Work exercise on single-column cash books

WEEK 11

TOPIC

Double Column  Cash Book

CONTENT

Double column cash book: meaning and format,

Contra entry;

Working exercise on double-column cash book.

Posting from double-column cash book into the ledger.

BEHAVIORAL OBJECTIVES

Explain double column cash book and contra entry

Prepare double column cash book

Post from double column  cash book into, the ledger

INSTRUCTIONAL MATERIALS

Chart, receipt, cheque, ruler, and chalkboard  textbook,

TEACHERS ACTIVITIES

Illustrate double

Column cash book

Explain contra entry

Guide the learners to prepare double column cash book and post it on the ledger

LEARNERS ACTIVITIES

Work exercise on double column cash book post into the ledger

WEEK 12

Revision and  Examination

Revision and Examination

WEEK 13

Examination

Kindly Share

Similar Posts