Education resource centre



Download 4.3 Mb.
Page50/50
Date conversion08.07.2018
Size4.3 Mb.
1   ...   42   43   44   45   46   47   48   49   50

BOOK KEEPING

SS 2 SECOND TERM

WEEK

TOPIC/CONTENT


ACTIVITIES

1

2

3



4

5

6



7

8

9



10
11

Stock valuation:

  1. Explain stock valuation

  2. State the purpose of stock valuation

Stock valuation:

  1. List different method of stock valuations.

  2. Compute stock valuation using FIFO method.ie first in first out.


Three column cash book:

  1. Revist single column and double column cashbook as a reminder.

  2. Explain the three column cashbook

  3. Identify the column of a three column cash book.


Three column cash book:

  1. Differentiate between single, double and three column cash book

  2. Prepare three column cash books.


Classes of ledger:

  1. State the classes of ledger

  2. Identify column in ledger.


Classes of ledger:

  1. Explain extraction from cash book to ledger

  2. Post transactions into a ledger.



Trading, Profit and loss Account:

  1. Define Profit and loss accounts.

  2. Preparation of profit and loss account with adjustment e.g prepayment, accruals, depreciation, bad and doubtful debts.


Trading, Profit and loss Account:

  1. Practice more exercise on trading profit and loss account with adjustment

  2. Excursion to a business organisation.


Trading, Profit and loss Account and balance sheet:

  1. Explain the treatment of the adjustment in the balance sheet i.e bad and doubtful debts on debtor, depreciation on fixed assets, accruals as liabilities and prepaid as assets

Revision
Examination



Teacher Activities: Teacher explains stock valuation and states its purpose.

Students Activities: Learners ask questions on the purpose of stock valuation.

Instructional Resources:

A chart showing stock valuation.




Teacher Activities:


  1. List different methods of stock valuation.

  2. Compute FIFO method

Students activities: learner understand different methods and compute FIFO method.

Instructional resources: A chart showing different methods of stock valuation.



Teacher Activities:

Guide the students to identify the columns of three columns cash book.

Students Activities- leads students to differentiate between single double and three column cash book

Instructional Resources: A chart showing the format of three column cash book.



Teacher Activities:

  1. Differeciate between single column cash book double and three column cash book.

  2. Prepare three column cash book.

Student Activities: learners understand the differences between single, double and three column cash book.

Instructional Resources: A chart showing the format of three column cash book.

Teacher Activities:

  1. Explains classes of ledger

  2. Lists the columns in the ledger.

Students Activities: learner ask questions on columns of ledger.

Instructional Resources: A chart showing the format of three column cash book.




Teacher Activities: Teacher posts transactions into ledger.

Student Activities - Learner to understanding how to post transactions into a ledger and practice more exercises.

Instructional Resources: A chart showing the format of ledger.

Teacher Activities:


  1. Defines trading profit and loss account.

  2. Explain trading profit and loss account with adjustment.

Instructional Resources: A chart showing the format of trading profit and loss accounts.
Teacher Activities:

  1. Guides students to make adjustment

  2. Prepare trading profit and loss account.

Student activities: Learner practices more exercise.

Instructional Resources: Annual Report, a chart showing the format of trading profit, relevant text books.


Teacher Activities: Guides the students to make adjustment as it affect balance sheet.

Student Activities: learner practice more exercise.

Instructional resources, annual report, charts relevant text books.
Revision.
Examination


BOOK KEEPING

SS 2 THIRD TERM

WEEK

TOPIC/CONTENT


ACTIVITIES

1

2

3.



4

5.

6


7

8.



9.

10

11



12

13


Receipt and payment:

  1. Meaning of receipt and payment

  2. Limitation of receipt and payment.

Receipt and payment:



  1. State the purpose of receipt and payment

  2. Explain features of receipts and payment.

Receipt and payment:



  1. Identify users of receipts and payment

  2. Identify the concepts of receipts and payment.

Receipt and payments:



  1. Prepare a simple receipt and payment

  2. Excursion to a non- profit making organisations

Income and expenditure:



  1. Meaning of income and expenditure

  2. Differentiate between income and expenditure and receipts and payment.

Income and expenditure:



  1. Identify the users of income and expenditure account.

  2. Identify the contents of income and expenditure.

Income and expenditure:



  1. Features of income and expenditure.

  2. Source of income of non profit making organisation.

Income and expenditure:



  1. Determination of purchases through the use of total purchases/creditors control account.

  2. Determination of sales through the use of total debtors control account.

Income and expenditure:

Prepare a subscription in advance and arrears as it affect income and expenditure account.

Income and expenditure:

Prepare a simple income and expenditure account.

Income and expenditure:

Prepare more exercises on income and expenditure account.

Revision

Examination


Teacher Activities:

  1. Define receipts and payment.

  2. State the limitations

Student Activities:- learners take notes

Instructional Resources: A chart showing the limitations of receipts and payments.


Teacher Activities:



  1. Explain purpose of receipt and payment.

  2. State the features of receipt and payment.

Student Activities:- Learners take note on receipts and payment account.

Instructional Resources: A chart showing the purpose of receipt and payments.

Teacher Activities:


  1. List the users of receipt and payment

  2. Guide the student to understand its content.

Students Activities: Learners understand the content of receipt and payment.

Instructional Resources:



  1. Annual report of non profit making organisation

  2. Excursion to non profit making organisation.

Teacher Activities: Prepare a simple receipt and payment account.

Students Activities: Learner understands how to prepare a simple receipt and payment account.

Instructional Resources: A chart Annual reports of non-profit rganization.

Teacher Activities:


  1. Explain income and expenditure

  2. Differentiate between income and expenditure and receipt and payment.

Student Activities:

Learner understands the income and expenditure account

Instructional Resources: A chart showing the difference between income and expenditure, Receipt and payment.

Teachers activities:



  1. List the users of income and expenditures

  2. Explain the content of income and expenditure.

Student Activities:

  1. Understand the users of income and expenditure

  2. Understand the content of income and expenditure

Instructional Resources: A chart showing the list of users of income and expenditure account.

Teacher Activities:



  1. Explain the Features of income and expenditure.

  2. List source of income of non profit making organisation.

Student Activities: Learners understand income and expenditure account.

Instructional Resources: a chart showing the list of sources of income of non profit making organization.

Teachers Activities: explains how to determine sales and purchase when preparing trading assets of non-profit making organization

Student Activities: learners understand the income and expenditure account.

Instructional Resources: A chart showing the format of total debtors and creditors control account.

Teacher Activities: Explain treatment of subscription in arrears and advance in income and expenditure account.

Student Activities: learners organiza more exercise on the treatment of subscription in arrears and advance.

Instructional resources: A chart showing the format of subscriptions in arrears and advance.

Guides the students to prepare income and expenditure account.

Students Activities: learner goes on excursion to non-profit making organization.

Instructional resources: annual report of a non-profit making rganization.


  • Formats of income and expenditure.

Teacher activities: Teacher supervises the preparation mark the exercises and do corrections.

Instructional Resources: Annual Report and a chart showing the format of a non-profit rganization.

Revision


Examination


1   ...   42   43   44   45   46   47   48   49   50


The database is protected by copyright ©dentisty.org 2016
send message

    Main page