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Secondary School Lesson Notes and Scheme of Work

SS2 Third Term Bookkeeping Lesson Note and Scheme of Work

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SS2 Third Term Bookkeeping Lesson Note and Scheme of Work


SS2 Third Term Bookkeeping Lesson Note and Scheme of Work


Week 1: Accounting for Inflation


Lesson Note: Understanding the impact of inflation on financial statements.

Scheme of Work: Adjusting financial statements for inflation, nominal and real values.

Activities: Analysis of inflationary effects on financial data, case studies, and discussions.

Week 2: Accounting for Leases


Lesson Note: Explanation of lease accounting principles.

Scheme of Work: Recording lease transactions, operating vs. finance leases.

Activities: Practical examples, lease agreement analysis, and discussions on lease classification.

Week 3: Accounting for Governmental Organizations


Lesson Note: Introduction to accounting for government entities.

Scheme of Work: Preparation of financial statements for government organizations.

Activities: Research on government accounting practices, case studies, and discussions.

Week 4: Accounting for Small and Medium-sized Enterprises (SMEs)


Lesson Note: Specifics of accounting for SMEs.

Scheme of Work: Recording transactions for small businesses, financial statement preparation.

Activities: Practical exercises, case studies on SMEs, and discussions on tailored accounting practices.

Week 5: Ethics in Accounting


Lesson Note: Importance of ethics in the accounting profession.

Scheme of Work: Ethical considerations in financial reporting and decision-making.

Activities: Group discussions on ethical dilemmas, case studies, and presentations on accounting ethics.

Week 6: Accounting Information Systems


Lesson Note: Introduction to accounting information systems (AIS).

Scheme of Work: Understanding the role of AIS in bookkeeping and financial reporting.

Activities: Research on AIS, practical application in simulated scenarios, and discussions.

Week 7: E-commerce Accounting


Lesson Note: Accounting for electronic commerce transactions.

Scheme of Work: Recording online transactions, financial reporting for e-commerce businesses.

Activities: Case studies on e-commerce accounting, analysis of online business models, and discussions.

Week 8: International Financial Reporting Standards (IFRS)


Lesson Note: Overview of International Financial Reporting Standards.

Scheme of Work: Application of IFRS in financial reporting.

Activities: Research on specific IFRS, practical exercises, and discussions on global reporting standards.

Week 9: Environmental Accounting


Lesson Note: Understanding the concept of environmental accounting.

Scheme of Work: Incorporating environmental costs in financial statements.

Activities: Analysis of environmental impact reports, case studies, and discussions on sustainability.

Week 10: Accounting for Cryptocurrency Transactions


Lesson Note: Introduction to accounting for cryptocurrency transactions.

Scheme of Work: Recording and reporting cryptocurrency transactions.

Activities: Practical exercises involving cryptocurrency transactions, discussions on accounting challenges in the digital era.

Week 11: Revision Week


Lesson Note: Comprehensive review of third-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 third-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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