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Secondary School Lesson Notes and Scheme of Work

SS3 Third Term Bookkeeping Lesson Note and Scheme of Work

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SS3 Third Term Bookkeeping Lesson Note and Scheme of Work


Week 1: Introduction to Corporation and Limited Liability Company (LLC)


Lesson Note:

Explore the characteristics and structure of corporations and LLCs. Discuss the advantages and disadvantages of each business form. Engage students in case studies to enhance understanding.


Scheme of Work:


Day 1: Introduction to Corporations

Day 2: Introduction to LLCs

Day 3: Comparative Analysis

Day 4: Case Studies

Day 5: Group Discussions

Week 2: Share Capital and Dividends in Corporations


Lesson Note:

Examine how corporations raise capital through shares and distribute profits as dividends. Discuss the accounting treatment of share issuances and dividend declarations. Conduct practical exercises for application.


Scheme of Work:


Day 1-3: Share Capital in Corporations

Day 4-6: Dividends in Corporations

Day 7: Practical Exercises

Day 8: Case Studies

Day 9: Review and Application

Week 3: Accounting for Bonds and Debentures


Lesson Note:

Introduce bonds and debentures, explaining how companies use them for long-term financing. Discuss the accounting entries associated with issuing and redeeming bonds. Include practical exercises for hands-on experience.


Scheme of Work:


Day 1-3: Understanding Bonds

Day 4-6: Debentures and Their Accounting

Day 7: Practical Application

Day 8: Case Studies

Day 9: Group Discussions

Week 4-10: Analysis of Financial Statements and Interpretation


Lesson Note:

Cover advanced topics on financial statement analysis and interpretation. Teach students how to assess a company’s financial health and make informed decisions based on financial data.


Scheme of Work:


Day 1-3: Financial Statement Analysis

Day 4-6: Ratios and Interpretation

Day 7-9: Industry Comparisons

Day 10: Practical Exercises and Application

Week 11: Revision Week


Lesson Note:

Conduct a thorough review of all third-term topics, emphasizing complex concepts. Encourage collaborative learning through group discussions and peer teaching.


Scheme of Work:


Day 1-3: Comprehensive Review

Day 4-5: Group Discussions

Day 6-7: Addressing Doubts

Day 8-9: Additional Exercises

Day 10: Recap and Q&A Session

Week 12: Examination Week


Lesson Note:

Administer a comprehensive examination covering all third-term topics. Evaluate students on their understanding and ability to apply advanced 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 academic year by summarizing key concepts from the third term. Provide feedback on examinations and encourage students to continue exploring advanced bookkeeping topics during the break.


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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