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.
