SS2 Accounting Scheme of Work and Lesson Topics
1. Manufacturing Account: Meaning/Definition2. Uses of Manufacturing Account3. Manufacturing Account: Terminologies Used4. Computation of: Cost of Raw Materials Available For Use, Cost of Raw Materials Consumed or Used And Prime Cost of Production5. Preparation of Trading, Profit And Loss Account, Manufacturing Account, And Balance Sheet6. Transfer of Goods Manufactured From The Manufacturing Department To The Sales Department7. Account of Non-Profit Making Organization: Introduction8. Receipts And Payment Account: Features And Limitations9. Preparation of Receipts And Payment Account10. Income And Expenditure Account: Meaning11. Differences Between Receipts And Payment Accounts And Income And Expenditure12. Preparation of Income And expenditure account13. Differences Between Bank Statement And Reconciliation Statement14. Causes of Discrepancies Between Cash Book And Bank Statement15. Bank Reconciliation Statement: Preparation of Adjusted Cash Book16. Preparation of Bank Reconciliation Statement With Normal Bank Statement17. Revisit Account Control: Sales Ledger Control Account18. Purchases Ledger Control Account19. Partnership Account: Meaning/Definition20. Partnership Account: Terminologies Used21. Partners’ Capital Account22. The Profit And Loss Account of Partnership23. Partnership Profit And Loss Account And Balance Sheet of Partners24. Partnership Account: Admission of New Partners - Meaning25. Reasons For Admission of New Partners26. Goodwill: Meaning27. Valuation of Goodwill28. Revaluation of Assets29. Preparation of Revaluation Account And Balance Sheet30. Dissolution of Partnership: Meaning31. Reasons For Dissolution of Partnership32. Dissolution Procedures33. Incomplete Records (Single Entry): Meaning/Definition34. Features of Single Entry35. Single Entry Disadvantages/Limitations36. Computation of Profits From Two Balance Sheets Showing The Opening And Closing Capital37. Incomplete Records: Preparation of Statement of Affairs - Calculation of Profit38. Conversion of Single Entry39. Interpretation of Accounts Using Simple Accounting Ratios Equity: Capital Employed40. Interpretation of Accounts Using Simple Accounting Ratios Equity: Working Capital41. Ratio of Working Capital To Capital Employed42. Ratio of Equity To Capital Employed43. Companies And Allied Matters Act 1990 Relating To Formation of Companies44. Terminologies Used In A Company Account45. Memorandum of Associations46. Articles of Association47. Types of Companies - Private Company: Definition And Features48. Types of Companies- Public Company: Definition And Features49. Distinctions Between Public And Private Companies50. Quoted Companies: Definition, Features, And Examples51. Unquoted Companies: Definition And Features52. Distinctions Between Quoted And Unquoted Companies53. Company Account - Financial System: Definition54. Components of Financial System E.g. Banks, Insurance, NSE, SEC, CSCS55. Money Market: Definition And Key Functions56. Features of Money Market (Short Term)57. Methods: Offer For Sales, Offer For Subscription, Right Issues, Private Placement58. Benefits of Capital Markets: Benefits To Individual Investors59. Benefits of Capital Markets: Benefits To Government60. Benefits of Capital Markets: Benefits To The Economy61. Benefits of Capital Markets: Benefits To Individual Companies62. Issues of Shares: Terminologies Used63. Preparation of Shares Accounts, Application Account, Allotment Account, And Calls Accounts64. Preparation of Cash/Bank Account, Share Premium Account, Share Discount Account, Share Capital Accounts, Preference Shares Account, And Ordinary Share Capital Account 65. Loan Capital: Terminologies Used66. Loan Capital: Debentures67. Loan Capital: Interest68. Loan Capital: Mortgage69. Profit And Loss Appropriation Account: - Amount Written Off70. Regulation of The Capital Market: Meaning And Reasons For Regulations71. Regulation of The Capital Market: Types of Regulations72. Regulation of The Capital Market: Statutory Regulation73. Self-Regulation Stock Exchanges74. Nigeria Stock Exchange: Meaning And Features75. The Abuja Stock And Commodity Exchange