Book Keeping Lesson Note for SS1 Third Term


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SS1 Book Keeping Scheme of Work for Third Term: This lesson note covers the following topics.

1 Revision
2. Petty cash book
—Meaning of petty cash book
___ Classification of columns
__posting of transaction
3. Trial balance and correction of errors
Meaning of trial balance
Functions of trial balance
Extraction of balance from ledger to trial balance
4. Trial balance and correction of error
—Rules for posting balances from ledger to trial balance
__preparation of trial balance
5 . Trial balance and correction of errors
Meaning of errors
Types of errors
Errors affecting Trial balance
Errors that do not affect trial balance
6. Trial Balance and correction of errors
Correction of errors through the use of suspense account
7. Trading Account
__ Definition of trading account
__ description of cost of goods sold
__dtermining gross profit
8. Trading account
__preparation of a simple trading account
9. ___profit and loss Account
__purpose of profit and loss account
__ determining net sales and net profit
Rules for preparing profit and loss account
10 balance sheet
__ explain balance sheet
___ balance sheet content
__ Users of balance sheet
___preparation of simple balance sheet

11 revision
12 exam


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