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Here you will find links to a variety of professional and curriculum aligned resources utilising digital content, multimedia such as text, videos, animation and interactive content.

The Federal Ministry of Education will continue to add resources to facilitate learning in different contexts.

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Purchases ledger (Total Creditors Account)

Identify purchases ledger items Prepare purchases ledger control account.

Sales Ledger (Total Debtors Control Account)

Explain the meaning and uses of control account. identify sales ledger. prepare sales ledger control

Trial Balance and Correction of Error:Suspense Account

Explain the need for trial balance. Extract balances from ledger to the trial balance. Balance

Trial Balance and Correction of Error (II)

Explain the need for trial balance. Extract balances from ledger to the trial balance. Balance

Balance Sheet

Distinguish between assets and liabilities. Identify the different types of assets and liabilities. Classify assets

Adjustments in Profit and Loss Account

Distinguish between bad debts and provisions for bad debts. Make the entries of bad debts

Profit and loss Account

Learners should be able to: Explain Profit and Loss Account items from given information. Identify

Trading Account

Identify Trading Account items. Prepare the Trading Account. Determine: – Cost of goods available. –

Trial Balance and Correction of Error

Explain the need for trial balance. Extract balances from ledger to the trial balance. Balance

Classification of Accounts

Students should be able to: Identify different classes of accounts. Explain different classes of accounts.

Bank Reconciliation Statement(Iii)

At the end of this lesson, the students should be able to understand Bank Reconciliation

Bank Reconciliation Statement(Iv)

At the end of this lesson, the students should be able to understand Bank Reconciliation

Adjusted Cash Book: Bank Reconciliation Statement

Adjusted Cash Book: Bank Reconciliation Statement – Journal and Cash Account

Bank Reconciliation Statement

Explaining the following -Dishonoured cheque -Uncredited cheque -Unpresented cheque -Commission/Interest -Standing Order -Direct payment. Interpreting

Analytical Cash Book

Students should be able to: Identify the form of single and double columnar cash book.

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Everything you need to know about eLearn

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