Week 1: Introduction to Bookkeeping
Lesson Note: Basic concepts of bookkeeping, importance, and principles.
Scheme of Work: Introduction to the accounting equation, types of accounts, and their classifications.
Activities: Class discussions, examples, and practical exercises on basic bookkeeping.
Week 2: Double Entry System
Lesson Note: Understanding the double entry system, debits, and credits.
Scheme of Work: Practical application of double entry, recording transactions.
Activities: Group activities, case studies, and practice exercises on double entry.
Week 3: Books of Original Entry
Lesson Note: Overview of books like the Cash Book, Sales Day Book, and Purchases Day Book.
Scheme of Work: Practical entries in books of original entry.
Activities: Hands-on exercises, role-playing transactions, and discussions on bookkeeping journals.
Week 4: Ledger and Subsidiary Books
Lesson Note: Explanation of ledgers and subsidiary books.
Scheme of Work: Posting entries from books of original entry to ledgers.
Activities: Ledger posting exercises, analyzing transactions, and group discussions.
Week 5: Trial Balance
Lesson Note: Importance and preparation of a trial balance.
Scheme of Work: Step-by-step guide to creating a trial balance.
Activities: Practical exercises on trial balance, identifying errors, and class discussions.
Week 6: Bank Reconciliation Statement
Lesson Note: Understanding the purpose and process of bank reconciliation.
Scheme of Work: Practical application of bank reconciliation statements.
Activities: Analyzing bank statements, reconciling errors, and group activities.
Week 7: Depreciation and Provisions
Lesson Note: Explanation of depreciation and provisions in bookkeeping.
Scheme of Work: Calculation and recording of depreciation, provision for doubtful debts.
Activities: Case studies, practical examples, and discussions on asset valuation.
Week 8: Final Accounts
Lesson Note: Preparation of trading and profit and loss accounts.
Scheme of Work: Practical application of final accounts.
Activities: Group projects, real-life scenarios, and discussions on income and expenditure.
Week 9: Balancing Accounts and Adjustments
Lesson Note: Balancing ledger accounts and making necessary adjustments.
Scheme of Work: Application of adjustments like accruals and prepayments.
Activities: Hands-on exercises, analyzing financial statements, and class discussions.
Week 10: Cash Flow Statements
Lesson Note: Introduction to cash flow statements and their significance.
Scheme of Work: Practical preparation of cash flow statements.
Activities: Analyzing cash flows, preparing statements, and group presentations.
Week 11: Revision Week
Lesson Note: Comprehensive review of topics covered.
Scheme of Work: Revision exercises and solving past questions.
Activities: Mock tests, group discussions, and clarification of doubts.
Week 12: Examination Week
Lesson Note: Final preparations for examinations.
Scheme of Work: Mock exams and preparation strategies.
Activities: Exam-oriented drills, time management exercises, and last-minute revision.
Week 13: School Dismissal Week
Lesson Note: Recap of the term’s achievements and lessons.
Scheme of Work: Final assessments and feedback.
Activities: Closing ceremony, reflection, and distribution of progress reports.
FAQs
What is the focus of the SS2 first term bookkeeping lessons?
The SS2 first term bookkeeping lessons focus on building on the foundational bookkeeping knowledge acquired in SS1. Students learn about advanced recording of financial transactions, the preparation of trial balances, correction of errors, understanding ledgers, and the principles of double-entry bookkeeping to ensure accurate financial records.
Which topics are covered in the SS2 first term bookkeeping scheme of work?
The scheme of work typically includes the review of basic bookkeeping principles, the recording of transactions in ledger accounts, balancing of accounts, preparation of trial balances, identification and rectification of errors, and an introduction to final accounts. The lessons also emphasize practical exercises to reinforce theoretical understanding.
How are bookkeeping lessons assessed in the first term for SS2?
Assessment is usually through a combination of class exercises, homework, periodic tests, and end-of-term examinations. Teachers also evaluate students’ ability to prepare accurate ledger accounts, trial balances, and their understanding of correcting errors in financial records. Participation in practical bookkeeping exercises may also form part of continuous assessment.
What is the importance of following the scheme of work in SS2 bookkeeping?
Following the scheme of work ensures that students cover all essential topics in a structured manner, building progressively from basic to more complex concepts. It helps teachers plan lessons effectively and provides students with a clear roadmap of the learning objectives, expected outcomes, and skills they need to acquire by the end of the term.
Also Read: SS2 Third Term Financial Account Lesson Note and Scheme of Work
