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Secondary School Lesson Notes and Scheme of Work

SS2 Second Term Bookkeeping Lesson Note and Scheme of Work

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SS2 Second Term Bookkeeping Lesson Note and Scheme of Work


SS2 Second Term Bookkeeping Lesson Note and Scheme of Work


Week 1: Partnership Accounts


Lesson Note: Introduction to partnership accounting principles.

Scheme of Work: Formation of partnership, capital accounts, and profit-sharing ratios.

Activities: Case studies, group discussions on partnership transactions.

Week 2: Joint Venture and Consignment Accounts


Lesson Note: Understanding joint ventures and consignments in bookkeeping.

Scheme of Work: Practical application of joint venture and consignment accounting.

Activities: Simulated joint venture projects, consignment exercises, and class discussions.

Week 3: Branch Accounting


Lesson Note: Explanation of branch accounting principles.

Scheme of Work: Treatment of branch transactions and preparation of branch accounts.

Activities: Group activities, analyzing branch transactions, and case studies.

Week 4: Manufacturing Accounts


Lesson Note: Introduction to manufacturing accounts.

Scheme of Work: Calculating cost of production, work in progress, and finished goods.

Activities: Hands-on exercises, factory visit if possible, and discussions on manufacturing processes.

Week 5: Departmental Accounts


Lesson Note: Understanding departmental accounting and its significance.

Scheme of Work: Allocation and apportionment of expenses, preparation of departmental accounts.

Activities: Group projects, practical examples, and discussions on departmental performance.

Week 6: Royalties and Hire Purchase


Lesson Note: Explanation of accounting for royalties and hire purchase.

Scheme of Work: Recording transactions related to royalties and hire purchase agreements.

Activities: Case studies, practical exercises, and discussions on income recognition.

Week 7: Incomplete Records


Lesson Note: Dealing with incomplete records in bookkeeping.

Scheme of Work: Reconstruction of financial statements from incomplete records.

Activities: Practical examples, case studies, and hands-on exercises on incomplete records.

Week 8: Non-Profit Organizations


Lesson Note: Accounting principles for non-profit organizations.

Scheme of Work: Preparation of income and expenditure accounts, balance sheets for non-profits.

Activities: Analyzing financial statements of non-profits, group discussions, and case studies.

Week 9: International Accounting Standards


Lesson Note: Introduction to International Accounting Standards (IAS).

Scheme of Work: Application of relevant IAS in bookkeeping.

Activities: Research on specific IAS, practical exercises, and discussions on global accounting standards.

Week 10: Forensic Accounting


Lesson Note: Overview of forensic accounting principles.

Scheme of Work: Practical application in detecting and preventing fraud.

Activities: Case studies, forensic accounting simulations, and discussions on ethical practices.

Week 11: Revision Week


Lesson Note: Comprehensive review of second-term 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 second-term 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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