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Secondary School Lesson Notes and Scheme of Work

SS3 First Term Bookkeeping Lesson Note and Scheme of Work

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SS3 First Term Bookkeeping Lesson Note and Scheme of Work


Week 1: Introduction to Bookkeeping Basics


Lesson Note:

Begin with an overview of bookkeeping principles, emphasizing the importance of accurate financial records. Introduce terms like assets, liabilities, and equity. Conduct practical exercises on classifying transactions.


Scheme of Work:


Day 1: Introduction to Bookkeeping

Day 2: Understanding Assets and Liabilities

Day 3: Introduction to Equity

Day 4: Classifying Transactions

Day 5: Practical Exercises

Week 2: Double Entry System and Ledger Entries


Lesson Note:

Teach the double-entry system and guide students on making ledger entries. Illustrate with examples and ensure students understand how each transaction affects both sides of the ledger.


Scheme of Work:


Day 1: Explaining Double Entry System

Day 2: Ledger Accounts

Day 3: Making Ledger Entries

Day 4: Practical Applications

Day 5: Review and Practice

Week 3: Trial Balance and Errors


Lesson Note:

Introduce the trial balance and explain its significance. Discuss common errors in bookkeeping and how to rectify them. Engage students in identifying errors through case studies.


Scheme of Work:


Day 1: Understanding Trial Balance

Day 2: Preparing a Trial Balance

Day 3: Types of Errors

Day 4: Error Rectification

Day 5: Case Studies

Week 4-10: Special Journals, Subsidiary Books, and Adjusting Entries


Lesson Note:

Cover specialized journals like cash and sales journals. Discuss the purpose of subsidiary books and the importance of adjusting entries. Conduct practical exercises for reinforcement.


Scheme of Work:


Day 1-3: Cash Journal and Sales Journal

Day 4-6: Subsidiary Books

Day 7-9: Adjusting Entries

Day 10: Practical Exercises and Application

Week 11: Revision Week


Lesson Note:

Review all topics covered, focusing on challenging areas. Provide additional exercises and clarify any doubts. Encourage group discussions for better comprehension.


Scheme of Work:


Day 1-3: Review of Previous Topics

Day 4-5: Addressing Doubts

Day 6-7: Group Discussions

Day 8-9: Additional Exercises

Day 10: Recap and Q&A Session

Week 12: Examination Week


Lesson Note:

Administer a comprehensive examination covering all topics. Emphasize practical problem-solving skills and application of bookkeeping principles.


Scheme of Work:


Day 1-3: Written Examination

Day 4-5: Practical Examination

Day 6-8: Grading and Assessment

Day 9: Review of Examination

Day 10: Preparation for Dismissal

Week 13: School Dismissal Week


Lesson Note:

Conclude the term with a recap of key concepts. Provide feedback on examinations and encourage students to continue exploring bookkeeping principles independently.


Scheme of Work:


Day 1: Recap of Key Concepts

Day 2-3: Feedback on Examinations

Day 4-5: Independent Exploration

Day 6: Closing Ceremony and Dismissal

Day 7: Final Remarks and Goodbyes.

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