SS2 Accounting Lesson Notes
FIRST TERM
SECOND TERM
THIRD TERM
1. Companies And Allied Matters Act 1990 Relating To Formation of Companies2. Terminologies Used In A Company Account3. Memorandum of Associations4. Articles of Association5. Types of Companies - Private Company: Definition And Features6. Types of Companies- Public Company: Definition And Features7. Distinctions Between Public And Private Companies8. Quoted Companies: Definition, Features, And Examples9. Unquoted Companies: Definition And Features10. Distinctions Between Quoted And Unquoted Companies11. Company Account - Financial System: Definition12. Components of Financial System E.g. Banks, Insurance, NSE, SEC, CSCS13. Money Market: Definition And Key Functions14. Features of Money Market (Short Term)15. Methods: Offer For Sales, Offer For Subscription, Right Issues, Private Placement16. Benefits of Capital Markets: Benefits To Individual Investors17. Benefits of Capital Markets: Benefits To Government18. Benefits of Capital Markets: Benefits To The Economy19. Benefits of Capital Markets: Benefits To Individual Companies20. Issues of Shares: Terminologies Used21. Preparation of Shares Accounts, Application Account, Allotment Account, And Calls Accounts22. 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 Used24. Loan Capital: Debentures25. Loan Capital: Interest26. Loan Capital: Mortgage27. Profit And Loss Appropriation Account: - Amount Written Off28. Regulation of The Capital Market: Meaning And Reasons For Regulations29. Regulation of The Capital Market: Types of Regulations30. Regulation of The Capital Market: Statutory Regulation31. Self-Regulation Stock Exchanges32. Nigeria Stock Exchange: Meaning And Features33. The Abuja Stock And Commodity Exchange