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Ss 2 accounting scheme of work

SS2 FIRST TERM

Revision
Accounting errors
Correction of errors with journal proper
Control account and self-balancing ledger
Purchase ledger control account
Manufacturing account reasons, terminologies and format
Manufacturing account, trading, profit and loss account
Manufacturing account treatment of manufacturing account
Introduction to partnership account
Partnership account, working exercise, appropriation account, current account, capital account and balance sheet
Revision
Examination
SECOND TERM

Revision
Partnership account– admission of new partners, terminologies Goodwill account, valuation of assets, treatment of goodwill according to profit sharing ratio
Dissolution of partnership– reasons for dissolution, entry requirements in closing the firm's books of accounts (settlement account)
Accounting ratio– introduction to mark up, margin, rate of stock turnover with working exercises
Single entry/ incomplete records– meaning, limitations, statement of affairs, determination of profit and loss from statement of affairs, determination of opening and closing capital
Single entry/ incomplete records– determination of profit and loss statement of affairs, preparation of trading, profit and loss accounts and balance sheet from incomplete records.
Accounts of non-profit making organisation– meaning, terminologies, features of receipts and payments account and format.
Receipt and payment account, income and expenditure account- meaning, rules, similarities and differences between receipts and payments account and income and expenditure account
Treatment of subscriptions, other nominal ledgers in arrears and in advance
Preparation of income and expenditure account and balance sheet with working exercise
Revision
Examination
THIRD TERM

Revision
Acquisition/ purchase of business, purchasing consideration, goodwill
Meaning, reason for acquisition format and working exercise

Purchase of business– format preparation of new business account
Company amalgamation– reasons, process and working exercise
Companies formation, private, public companies, quoted and unquoted companies
Quoted and unquoted companies

Nigeria financial system- meaning, component, features, operators, money market and capital market functions.
Types of shares, issues of shares, distinction between classes of shares, issues of shares par, discount and premium.
Preparation of accounts for issue of shares at par, discount and premium, bonus shares, right issues
Loan capital- debenture type
Distinction between shares and debentures, preparation of account relating to issues all classes of shares

Capital market- requirement for enlisting in capital market, second- tier security market. Advantages of capital market to
Individuals, investors, government, economy, individual companies

Revision
Examination

Sent from my Blog www.naijagoogleblogger.blogspot.com

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Ss 2 accounting scheme of work

SS2 FIRST TERM

Revision
Accounting errors
Correction of errors with journal proper
Control account and self-balancing ledger
Purchase ledger control account
Manufacturing account reasons, terminologies and format
Manufacturing account, trading, profit and loss account
Manufacturing account treatment of manufacturing account
Introduction to partnership account
Partnership account, working exercise, appropriation account, current account, capital account and balance sheet
Revision
Examination
SECOND TERM

Revision
Partnership account– admission of new partners, terminologies Goodwill account, valuation of assets, treatment of goodwill according to profit sharing ratio
Dissolution of partnership– reasons for dissolution, entry requirements in closing the firm's books of accounts (settlement account)
Accounting ratio– introduction to mark up, margin, rate of stock turnover with working exercises
Single entry/ incomplete records– meaning, limitations, statement of affairs, determination of profit and loss from statement of affairs, determination of opening and closing capital
Single entry/ incomplete records– determination of profit and loss statement of affairs, preparation of trading, profit and loss accounts and balance sheet from incomplete records.
Accounts of non-profit making organisation– meaning, terminologies, features of receipts and payments account and format.
Receipt and payment account, income and expenditure account- meaning, rules, similarities and differences between receipts and payments account and income and expenditure account
Treatment of subscriptions, other nominal ledgers in arrears and in advance
Preparation of income and expenditure account and balance sheet with working exercise
Revision
Examination
THIRD TERM

Revision
Acquisition/ purchase of business, purchasing consideration, goodwill
Meaning, reason for acquisition format and working exercise

Purchase of business– format preparation of new business account
Company amalgamation– reasons, process and working exercise
Companies formation, private, public companies, quoted and unquoted companies
Quoted and unquoted companies

Nigeria financial system- meaning, component, features, operators, money market and capital market functions.
Types of shares, issues of shares, distinction between classes of shares, issues of shares par, discount and premium.
Preparation of accounts for issue of shares at par, discount and premium, bonus shares, right issues
Loan capital- debenture type
Distinction between shares and debentures, preparation of account relating to issues all classes of shares

Capital market- requirement for enlisting in capital market, second- tier security market. Advantages of capital market to
Individuals, investors, government, economy, individual companies

Revision
Examination

Sent from my Blog www.naijagoogleblogger.blogspot.com

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