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Secondary School Lesson Notes and Scheme of Work

SS2 First Term Bookkeeping Lesson Note and Scheme of Work

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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.

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