Recent Scheme of Work on Book Keeping

Syllabus for Senior Secondary

FIRST TERM
SSS 1 SSS 2 SSS 3
WEEK 1: Revision
WEEK 1: Revision
WEEK 1: Revision
WEEK 2

Theme: Introduction

Topic: Meaning of book keeping

Sub-Topic:
Content:
1. Book keeping
2. History of book keeping in Nigeria
3. Importance of book keeping
4. Career opportunities in book keeping
5. Beneficiaries of book keeping
WEEK 2

Theme: Introduction

Topic: Book keeping and accounting concepts and convention

Sub-Topic:
Content:
Book keeping and accounting concepts and convention
WEEK 2

Theme: Introduction

Topic: Control ledger

Sub-Topic:
Content:
Control ledger
WEEK 3

Theme: Introduction

Topic: Assets and liability

Sub-Topic:
Content:
1. Assets and liabilities
2. Difference between assets and liabilities
3. Classifies assets and liabilities
WEEK 3

Theme: Introduction

Topic: Depreciation and method of depreciation

Sub-Topic:
Content:
Depreciation and method of depreciation
WEEK 3

Theme: Introduction

Topic: Control ledger (Cont.)

Sub-Topic:
Content:
Control ledger
WEEK 4

Theme: Introduction

Topic: Business Transactions

Sub-Topic:
Content:
1. Business Transaction
2. Types of business Transaction
3. Those involved in business transaction-buyers, sellers and consumers.
WEEK 4

Theme: Introduction

Topic: End of year adjustment

Sub-Topic:
Content:
End of year adjustment
WEEK 4

Theme: Introduction

Topic: Control ledger (Cont.)

Sub-Topic:
Content:
Control ledger
WEEK 5

Theme: Introduction

Topic: Debtors and Creditors

Sub-Topic:
Content:
1. Debtors and creditors
2. Differences between debtors and creditors
3. Identification of debtors and creditors
WEEK 5

Theme: Introduction

Topic: End of year adjustment (Cont.)

Sub-Topic:
Content:
End of year adjustment
WEEK 5

Theme: Introduction

Topic: Control ledger (Cont.)

Sub-Topic:
Content:
Control ledger
WEEK 6

Theme: Introduction

Topic: Debtors and Creditors (Cont.)
Content:
1. Debtors and creditors
2. Differences between debtors and creditors
3. Identification of debtors and creditors

WEEK 6

Theme: Introduction

Topic: Bad and doubtful depts.

Sub-Topic:
Content:
Bad and doubtful depts.
WEEK 6

Theme: Introduction

Topic: Control ledger (Cont.)

Sub-Topic:
Content:
Control ledger
WEEK 7

Theme: Book Of Journals

Topic: Source document

Sub-Topic:
Content:
1. Source documents 2. Types of source documents:
(a) invoice
(b) receipts
(c) voucher
(d) credit & debits note tec
(e) uses of source documents
WEEK 7

Theme: Introduction

Topic: Bad and doubtful depts. (Cont.)

Sub-Topic:
Content:
Bad and doubtful depts.
WEEK 7

Theme: Introduction

Topic: Control ledger (Cont.)

Sub-Topic:
Content:
Control ledger
WEEK 8

Theme: Book Of Journals

Topic: Source document (Cont.)

Sub-Topic:
Content:
1. Source documents 2. Types of source documents:
(a) invoice
(b) receipts
(c) voucher
(d) credit & debits note tec
(e) uses of source documents
WEEK 8

Theme: Introduction

Topic: Stock valuation

Sub-Topic:
Content:
Stock valuation
WEEK 8

Theme: Introduction

Topic: Control ledger (Cont.)

Sub-Topic:
Content:
Control ledger
WEEK 9

Theme: Book Of Journals

Topic: Book of original entry

Sub-Topic:
Content:
Book of original entry
WEEK 9

Theme: Introduction

Topic: Stock valuation (Cont.)

Sub-Topic:
Content:
Stock valuation
WEEK 9

Theme: Introduction

Topic: Control ledger (Cont.)

Sub-Topic:
Content:
Control ledger

WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION

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SECOND TERM
SSS 1 SSS 2 SSS 3
WEEK 1: Revision
WEEK 1: Revision
WEEK 1: Revision
WEEK 2

Theme: Ledger

Topic: Ledger

Sub-Topic:
Content:
Ledger
WEEK 2

Theme: Ledger

Topic: classes of ledger

Sub-Topic:
Content:
classes of ledger
WEEK 2

Theme: Entrepreneurship

Topic: . Business organisation

Sub-Topic:
Content:
. Business organisation
WEEK 3

Theme: Ledger

Topic: Single column cash book

Sub-Topic:
Content:
Single column cash book
WEEK 3

Theme: Ledger

Topic: classes of ledger (Cont.)

Sub-Topic:
Content:
classes of ledger
WEEK 3

Theme: Entrepreneurship

Topic: . Business organisation (Cont.)

Sub-Topic:
Content:
. Business organisation
WEEK 4

Theme: Ledger

Topic: Double column cash book

Sub-Topic:
Content:
Double column cash book
WEEK 4

Theme: Ledger

Topic: classes of ledger (Cont.)

Sub-Topic:
Content:
classes of ledger
WEEK 4

Theme: Entrepreneurship

Topic: Sources of capital

Sub-Topic:
Content:
Sources of capital
WEEK 5

Theme: Ledger

Topic: Contra entry

Sub-Topic:
Content:
Contra entry
WEEK 5

Theme: Ledger

Topic: classes of ledger (Cont.)

Sub-Topic:
Content:
classes of ledger
WEEK 5

Theme: Entrepreneurship

Topic: Sources of capital (Cont.)

Sub-Topic:
Content:
Sources of capital
WEEK 6

Theme: Ledger

Topic: Principle of double entry

Sub-Topic:
Content:
Principle of double entry
WEEK 6

Theme: Ledger

Topic: The three column cash book

Sub-Topic:
Content:
The three column cash book
WEEK 6

Theme: Entrepreneurship

Topic: Entity concept

Sub-Topic:
Content:
Entity concept
WEEK 7

Theme: Ledger

Topic: Principle of double entry (Cont.)

Sub-Topic:
Content:
Principle of double entry
WEEK 7

Theme: Ledger

Topic: The three column cash book (Cont.)

Sub-Topic:
Content:
The three column cash book
WEEK 7

Theme: Entrepreneurship

Topic: Entity concept (Cont.)

Sub-Topic:
Content:
Entity concept
WEEK 8

Theme: Ledger

Topic: Petty cash book

Sub-Topic:
Content:
Petty cash book
WEEK 8

Theme: Ledger

Topic: The three column cash book (Cont.)

Sub-Topic:
Content:
The three column cash book
WEEK 8

Theme: Entrepreneurship

Topic: Product and service marketing

Sub-Topic:
Content:
Product and service marketing
WEEK 9

Theme: Ledger

Topic: Petty cash book (Cont.)

Sub-Topic:
Content:
Petty cash book
WEEK 9

Theme: Ledger

Topic: The three column cash book (Cont.)

Sub-Topic:
Content:
The three column cash book
WEEK 9

Theme: Entrepreneurship

Topic: Product and service marketing (Cont.)

Sub-Topic:
Content:
Product and service marketing

WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION

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THIRD TERM
SSS 1 SSS 2 SSS 3
WEEK 1: Revision
WEEK 1: Revision
WEEK 1: Revision
WEEK 2

Theme: Financial Statement

Topic: Trial balance and correction of error

Sub-Topic:
Content:
Trial balance and correction of error
WEEK 2

Theme: Financial Statement

Topic: Trading, profit and loss account

Sub-Topic:
Content:
Trading, profit and loss account
WEEK 2

Theme:

Topic:

Sub-Topic:
Content:
WEEK 3

Theme: Financial Statement

Topic: Trial balance and correction of error (Cont.)

Sub-Topic:
Content:
Trial balance and correction of error
WEEK 3

Theme: Financial Statement

Topic: Trading, profit and loss account (Cont.)

Sub-Topic:
Content:
Trading, profit and loss account
WEEK 3

Theme:

Topic:

Sub-Topic:
Content:
WEEK 4

Theme: Financial Statement

Topic: Trading accounts

Sub-Topic:
Content:
Trading accounts
WEEK 4

Theme: Financial Statement

Topic: Receipt and payment

Sub-Topic:
Content:
Receipt and payment
WEEK 4

Theme:

Topic:

Sub-Topic:
Content:
WEEK 5

Theme: Financial Statement

Topic: Trading accounts (Cont.)

Sub-Topic:
Content:
Trading accounts
WEEK 5

Theme: Financial Statement

Topic: Receipt and payment (Cont.)

Sub-Topic:
Content:
Receipt and payment
WEEK 5

Theme:

Topic:

Sub-Topic:
Content:
WEEK 6

Theme: Financial Statement

Topic: Profit and loss account

Sub-Topic:
Content:
Profit and loss account
WEEK 6

Theme: Financial Statement

Topic: Receipt and payment (Cont.)

Sub-Topic:
Content:
Receipt and payment
WEEK 6

Theme:

Topic:

Sub-Topic:
Content:
WEEK 7

Theme: Financial Statement

Topic: Profit and loss account (Cont.)

Sub-Topic:
Content:
Profit and loss account
WEEK 7

Theme: Financial Statement

Topic: Income and expenditure account

Sub-Topic:
Content:
Income and expenditure account
WEEK 7

Theme:

Topic:

Sub-Topic:
Content:
WEEK 8

Theme: Financial Statement

Topic: Balance sheets

Sub-Topic:
Content:
Balance sheets
WEEK 8

Theme: Financial Statement

Topic: Income and expenditure account (Cont.)

Sub-Topic:
Content:
WEEK 8

Theme:

Topic:

Sub-Topic:
Content:
WEEK 9

Theme: Financial Statement

Topic: Balance sheets (Cont.)

Sub-Topic:
Content:
Balance sheets
WEEK 9

Theme: Financial Statement

Topic: Income and expenditure account (Cont.)

Sub-Topic:
Content:
WEEK 9

Theme:

Topic:

Sub-Topic:
Content:

WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION

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