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BOOK KEEPING

SS 1 FIRST TERM

WEEK

TOPIC/CONTENT


ACTIVITIES

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Meaning of Book Keeping :-

  1. Meaning of book-keeping

  2. importance of book-keeping


History of Book Keeping:-

  1. Narrate briefly the history of book- keeping in Nigeria.



Career opportunities in book-keeping:-

i)Discuss the career opportunities

ii) Identify the beneficiaries of book-keeping.

Assets and Liabilities:-

i)Meaning of assets

ii) Mention various classes of assets in order of permanency and liquidity.

Assets and Liabilities (Cont.)

i)Meaning of liabilities

ii). Differentiate between assets and liabilities

iii). explains the classification of liabilities

iv). Examples of liabilities

Business transactions


  1. Meaning of business transaction.

  2. list the different types of business transaction

  3. Identify those involved in business transaction e.g buyer, sellers, and costumers.



Debtors and creditors:-

  1. Explain the term debtors

  2. Explain the term creditors.

  3. Differentiate between debtors and creditors.

Source documents:-

  1. Explain meaning of source document.

  2. Explain types of source documents.eg invoice, receipt, voucher, creditor, debits’ notes etc.


Source document:

  1. Explain the content of each source document.

  2. Mention the uses of source document.

Book of original entry:

  1. Explain the meaning of journals

  2. Mentions the types of journals e.g sales, purchases, returns inwards, return outwards, general journal.


Book of original entry:

  1. Draw the format of a journal

  2. Explain the functions of each column.

  3. Explain the uses.


Book of original entry:

  1. Explain how to extract information from source document in the books of original entry

  2. Differentiate the types of journal

Revisions

Examinations.



Teacher-discuses the meaning of book-keeping

i). Discuss the importance of book-keeping.

Students: - define book-keeping.

ii). Outline the importance of book-keeping.

Instructional Resource- A Chart showing the importance of book-keeping
Teacher- Discusses the history of book-keeping in Nigeria

Students:- Students participate in the discussion

Instructional Resources :- A visit to the office of the book-keeper
Teacher: - Discuss the career opportunities and beneficiaries of book-keeping.

Students:-

i)State 5 career opportunities

ii)list 3 beneficiaries of book-keeping

Instructional Resources:-

A picture book- keepers

Teacher:-

i) Classify assets into their various classes.

ii) Students should list the classes of assets.

Instructional Resources:- A chart showing the list of assets

Teachers:-


  1. Define liabilities

  2. Differenciate between assests and liabilities

  3. Examples of assets and liabilities

Students activities

  1. Define assets and liabilities

  1. Differenciate between assests and liabilities

  1. List the classes of assets and liabilities

Instructional resources- a chart showing the list of liabilities.

Teacher:-



  1. Define business transaction

  2. List those involved in business transactions.

  3. Give example of people involved in business transaction.

  4. Use a diagram to explain further.

Student activities:-Student understands business transaction together with the example.

Instructional Resources-picture of various business centres.

Teacher:-demonstrate how to identify debtors and creditors.

Student activities:-


  1. Define term debtor.

  2. Define term creditor.

  3. Give example of debtors and creditors.

Teacher activities :-shows the examples of each source documents

Student activities


  1. Define source document.

  2. Give example of sources documents.

Instructional resources: specimen of source document and journals.

Teachers’ activities: teachers explain how to record information in source documents.

Students activities: students identifies contents of each journal.

Instructional Resources: specimen of source document and journals.

Teachers activities: illustrate how to draw the format of the journal


Students’ activities: students identify contents of each journal.

Instructional Resources: specimen of source document and various types of journals.

Teacher activities:-



  1. illustrate how to draw the format of journal

  2. Solve questions for the students.

Students’ activities: students understand how to draw the format and extract information
Specimen of various types of journals and source document.
Teacher activities. Teacher explains how information is extracted from source documents.

Students activities:

i). Differentiate between various types of journal

ii). Identify the contents of each journal

Instructional Resources: Specimen of various types of journals.
Revision

Examination



BOOK KEEPING

SS 1 SECOND TERM

WEEK

TOPIC/CONTENT


ACTIVITIES

1

2


3.

4.

5.



6.

7.


8

9.

10.



11.

12.


13.



Ledger:

  1. Define ledger

  2. Explain the division of ledger into debit and credit side

  3. Identify items on ledger.



Ledger:

  1. Draw the format of ledger

  2. Explain types of ledger account.

Ledger:

  1. Explain the uses of ledger

  2. Post entries correctly in the ledger

  3. Practice more exercise



Single column cash book:

  1. Explain the meaning of single column cash book

  2. Explain items of a single column cash book

  3. List the uses of single column cash book.

Single column cash book:

  1. Preparation of single column cash book

  2. Practices more exercise on single column cash book.



Double column cash book:

  1. Explain the meaning of double column cash book.

  2. Identify items on the double column cash book(through format)


Principles of double entry:

  1. Explain the meaning of double entry.

  2. State the role of double entry.

Double column cash book:

  1. Preparation of double column cash book with emphasis on cash and bank column, both on receipt and payment side.

  2. Differentiate between single column cash book and double column cash book.

Contra –Entry:

  1. Explain the concepts’ of contra-entry

  2. Identify contra entry transactions.

  3. Record contra entry transactions appropriately.

Principles of double entry contd.:

  1. Identify the account to be debited and the one to be credited.

  2. Post transactions from cash book to ledger


Petty cash book:

  1. Explains the meaning of petty cash book

  2. Explains classification of columns.

Revision

Examinations


Teachers activities:

  1. Teachers define ledger

  2. Teachers list the items on the ledger

Students Activities:

Students ask questions on items on the ledger



Instructional Resources:

Specimen on ledger and the relevant text books.



Teachers Activities:

Teachers discuss with the learner the contents of the ledger and its importance.



Students Activities: students make correct entries in the ledger.

Instructional Resources:

Specimen of ledger and relevant text books.



Teachers Activities:

Teachers guide the learner on how to enter correctly in the ledger.

Students Activities: students make correct entries on the ledger.

Instructional Resources:

Specimen of ledger



Teachers Activities:

Describes single column cash book.

Student Activities: Learners understand the uses of single column cash book.

Instructional Resources: Specimen of a ledger and a cash book format

Teacher Activities: teacher list the rule for posting in a single column cash book.

Student Activities- students understand the rules and practice more exercise.



Instructional Resources: Specimen of a ledger and a cash book.

Teachers Activities: Teacher describes the double column cash book.

Students activities:

Students were show the ruled ledger for its preparation. students understand the rule for posting



Instructional Resources: Specimen of a ledger and chart showing format of double column cash book

Teacher Activities:

  1. Explain the meaning of double entry.

  2. State the rules.

Student activities: Students understand the rule of double entry

Instructional Resources :

A chart showing the format of cash book.

Teacher Activities:

List the rules of posting the double column cash book

Student Activities: Students understand the rules and use it to solve more exercise.

Instructional resources: A chart showing the format of ledger and double column cash book.



Teacher Activities: Teacher describe concept of contra entry

Students Activities: students understand contra entry and solve exercises.

Instructional resources: A chart showing the format of cash book and relevant text books.
Teacher Activities:


  1. Teacher explains the account to be debited and credited.

  2. Illustrates how to apply the rule of double entry.

Student Activities: learners understand the rule and practise more exercise.

Instructional resources: A chart showing the format of principles of double entry.



Teacher Activities:

  1. Define petty cash book

  2. Classification of columns

Student Activities: students understand the classes of the columns

Instructional resources: A chart showing the format of petty cash book.


Revision

Examination



BOOK KEEPING

SS 1 THIRD TERM

WEEK

TOPIC/CONTENT


ACTIVITIES

1

2.

3


4

5



6

7

8



9

10

11



12
13

Petty cash book:

Explains posting of transactions into various columns of petty cash book.



Trial balance:

  1. Explain the meaning of trial balance

  2. State functions of trial balance.

  3. State the rule for posting items from ledger to trail balance


Trail Balance :

  1. Extract balances from ledger to trial balance,

  2. Preparation of trial balance.

Corrections of errors:

  1. Explain the meaning of error

  2. State the types of error

  3. Identify the error affecting trial balance.



Correction of errors:

  1. Identify error that do not affect trial balance

  2. Correct errors identified in the trial balance.

Trading Accounts:

  1. Identify trading account

  2. State the purpose of trading account

  3. Explains the terminologies used in preparation of trading Account. e.g Cost of goods sold, cost of goods available for sales. Etc.


Trading Accounts:

  1. Rules format for constructing simple trading account, both vertical and horizontal

  2. Determine the gross profit.



Profit and loss Account:

  1. Define profit and loss account

  2. State the purpose of profit and loss account.

  3. Explain the terminology used in the preparation of profit and loss account.


Profit and loss Account:

  1. Outline the rule for preparing a simple profit and loss account with the aid of format, both vertical and horizontal

  2. Determine the net profit or loss by preparation of profit and loss account.



Balance Sheet:

  1. Explain the meaning of balance sheet.

  2. State the content of balance sheet with the aid of format both vertical and horizontal.


Balance sheet:

  1. State the uses of balance sheet

  2. Prepare a simple balance sheet.

  3. Practise more exercise.

Revision
Examination



Teacher Activities: Teacher states the rules of posting transactions into petty cash book.

Students Activities: Practice more exercises on petty cash book.

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



Teacher Activities:

  1. Define trial balance

  2. Explain the rule of trial balance

Student Activities:

  1. Ask questions on trial balance

  2. Participate in the discussion

Instructional Resources: A chart showing the format of trail balance.

Teacher Activities:

Teachers explains rules for extracting balance from ledger to prepare trail balance

Student Activities: Students understand the preparation of trial balance

Instructional Resources: A chart showing the format of trial balance.



Teacher Activities:

Teacher describes classes of error.



Student Activities: Students understand the different classes of error

Instructional Resources: A chart showing the format of ledger and suspense account.



Teacher Activities/Students:

  1. Demonstrate how to detect errors

  2. Demonstrate how to correct the errors.

  3. Prepare suspense account

Instructional Resources: A chart showing the format of trial balance and suspense account.

Teacher Activities:

  1. Explain trading account.

  2. Guide students in determining cost of goods sold.

Students activities:

  1. Learners practice more exercise on trading account

  2. Learners practice more exercise in calculating cost of goods sold.

Instructional Resources: A chart showing the format of trading account.

Teacher Activities:

  1. Explain rules for preparing or constructing trading account.

  2. Practice more exercise on trading account.

Student Activities:

Learners practice more exercise on trading account.



Instructional Resources: A chart showing the format of trading account.

Teacher Activities:

  1. Explain profit and loss account

  2. Guide students to prepare profit and loss account.

Student activities:

Learners take note on profit and loss account.



Instructional Resources: A chart showing the format of profit and loss account.

Teacher Activities:

i). Teacher explains rules for preparing profit and loss account.

ii). Teacher guides the student to determine net profit or loss.

Student Activities: Learners understand the rules for preparing profit and loss.

Instructional Resources: A chart showing the format of profit and loss account.

Teacher Activities:


  1. Teacher explain balance sheet.

  2. State balance sheet content

Student Activities:

  1. Understand the meaning of balance sheet.

  2. Understand the contents of balance sheet.


Instructional Resources: A chart showing the format of balance sheet.

Teacher Activities:

Teacher Identify the use of balance sheet



Students activities:

Prepare a simple balance sheet.



Instructional Resources: A chart showing the format of trading account.

Revision
Examination




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