2022/2023 Second Term Financial Accounting Scheme Of Work For SS3

financial accounting

UNIFIED SCHEME OF WORK FOR FINANCIAL ACCOUNTING

CLASS: SENIOR SECONDARY SCHOOL THREE

TERM: FIRST TERM SCHEME OF WORK

WEEK 1

Revision of 1st term’s work and general cleaning of school company

WEEK 2

TOPIC

Acquisition/purchases of new business

CONTENT

  • Meaning
  • Terminologies
  • Reason for acquisition
  • Format and working exercise

BEHAVIOURAL OBJECTIVES

Learners should be able to

  • Explain the acquisition/purchase of a business
  • Identify the terminologies in the acquisition/purchase of a business
  • State the reason for acquisition and prepare all the necessary accounts for purchase of a business

INSTRUCTIONAL MATERIALS

Textbook, chart

TEACHERS ACTIVITIES

  • Discuss the purchase of a business with the learners
  • Explain the terminologies in the acquisition of business
  • Guide the learners to prepare all the necessary accounts for the purchases of business

LEANER’S ACTIVITIES

  • Listen to the teacher
  • Identify the terms used in the acquisition of business
  • Participate in the preparation of the accounts

WEEK 3

TOPIC

Company amalgamation

CONTENT

  • Meaning
  • Reasons for amalgamation of company
  • Process in the amalgamation of company
  • Work exercise

BEHAVIOURAL OBJECTIVES

Learners should be able to

  • Explain the meaning of amalgamation of the company
  • State the reason for the amalgamation of the company
  • Identify the steps/ process in the amalgamation of business
  • Prepare all the necessary account 

INSTRUCTIONAL MATERIALS

Chart textbook

TEACHERS ACTIVITIES Guide the learners to:

  1. Understand the meaning of amalgamation of business
  2. State the reasons for amalgamation of business
  3. Mention the steps to follow in the amalgamation of business
  4. Prepare all the necessary accounts

LEANER’S ACTIVITIES

  • Listen to the teacher
  • Identify the reason for the amalgamation of business
  • Participate in the preparation of all the necessary account

WEEK 4 – 11

Revision

WEEK 11 – 13

Examination

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