SS2 First Term Bookkeeping Lesson Note and Scheme of Work
SS2 First Term Bookkeeping Lesson Note and Scheme of Work
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.
