Courses » SS2 » SS2 Accounting » SS2 Accounting Scheme of Work and Lesson Notes

SS2 Accounting Lesson Notes

FIRST TERM

  • 1. Manufacturing Account: Meaning/Definition
  • 2. Uses of Manufacturing Account
  • 3. Manufacturing Account: Terminologies Used
  • 4. Computation of: Cost of Raw Materials Available For Use, Cost of Raw Materials Consumed or Used And Prime Cost of Production
  • 5. Preparation of Trading, Profit And Loss Account, Manufacturing Account, And Balance Sheet
  • 6. Transfer of Goods Manufactured From The Manufacturing Department To The Sales Department
  • 7. Account of Non-Profit Making Organization: Introduction
  • 8. Receipts And Payment Account: Features And Limitations
  • 9. Preparation of Receipts And Payment Account
  • 10. Income And Expenditure Account: Meaning
  • 11. Differences Between Receipts And Payment Accounts And Income And Expenditure
  • 12. Preparation of Income And expenditure account
  • 13. Differences Between Bank Statement And Reconciliation Statement
  • 14. Causes of Discrepancies Between Cash Book And Bank Statement
  • 15. Bank Reconciliation Statement: Preparation of Adjusted Cash Book
  • 16. Preparation of Bank Reconciliation Statement With Normal Bank Statement
  • 17. Revisit Account Control: Sales Ledger Control Account
  • 18. Purchases Ledger Control Account
  • 19. Partnership Account: Meaning/Definition
  • 20. Partnership Account: Terminologies Used
  • 21. Partners’ Capital Account
  • 22. The Profit And Loss Account of Partnership
  • 23. Partnership Profit And Loss Account And Balance Sheet of Partners
  • 24. Partnership Account: Admission of New Partners - Meaning
  • 25. Reasons For Admission of New Partners
  • 26. Goodwill: Meaning
  • 27. Valuation of Goodwill
  • 28. Revaluation of Assets
  • 29. Preparation of Revaluation Account And Balance Sheet
  • 30. Dissolution of Partnership: Meaning
  • 31. Dissolution Procedures
  • SECOND TERM

    THIRD TERM

  • 1. Companies And Allied Matters Act 1990 Relating To Formation of Companies
  • 2. Terminologies Used In A Company Account
  • 3. Memorandum of Associations
  • 4. Articles of Association
  • 5. Types of Companies - Private Company: Definition And Features
  • 6. Types of Companies- Public Company: Definition And Features
  • 7. Distinctions Between Public And Private Companies
  • 8. Quoted Companies: Definition, Features, And Examples
  • 9. Unquoted Companies: Definition And Features
  • 10. Distinctions Between Quoted And Unquoted Companies
  • 11. Company Account - Financial System: Definition
  • 12. Components of Financial System E.g. Banks, Insurance, NSE, SEC, CSCS
  • 13. Money Market: Definition And Key Functions
  • 14. Features of Money Market (Short Term)
  • 15. Methods: Offer For Sales, Offer For Subscription, Right Issues, Private Placement
  • 16. Benefits of Capital Markets: Benefits To Individual Investors
  • 17. Benefits of Capital Markets: Benefits To Government
  • 18. Benefits of Capital Markets: Benefits To The Economy
  • 19. Benefits of Capital Markets: Benefits To Individual Companies
  • 20. Issues of Shares: Terminologies Used
  • 21. Preparation of Shares Accounts, Application Account, Allotment Account, And Calls Accounts
  • 22. Preparation of Cash/Bank Account, Share Premium Account, Share Discount Account, Share Capital Accounts, Preference Shares Account, And Ordinary Share Capital Account
  • 23. Loan Capital: Terminologies Used
  • 24. Loan Capital: Debentures
  • 25. Loan Capital: Interest
  • 26. Loan Capital: Mortgage
  • 27. Profit And Loss Appropriation Account: - Amount Written Off
  • 28. Regulation of The Capital Market: Meaning And Reasons For Regulations
  • 29. Regulation of The Capital Market: Types of Regulations
  • 30. Regulation of The Capital Market: Statutory Regulation
  • 31. Self-Regulation Stock Exchanges
  • 32. Nigeria Stock Exchange: Meaning And Features
  • 33. The Abuja Stock And Commodity Exchange