Senior Secondary – Page 314

Latitudes and Longitudes

Define latitude and longitude;
Differentiate between latitude and longitude;
Describe the relationship between latitude and major regions of the world;
Use latitude and longitude to locate positions of towns, countries, cities, etc;
Deduce distances and local time from latitude and longitude.

The earth and other planets

Identify the components of the solar system;
Describe the position of the earth in relation to the sun and other planets;
Proof the shape of the earth.

The Local Government Area (LGA)

Identify the local government headquarters
Locate the village/ town ward LGA
Explain the locational relationship between the LGA and other Local Government Areas in the state;
Describe the major physical features of the LGA in relation to the state;

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 account.

Balance Sheet

Distinguish between assets and liabilities.
Identify the different types of assets and liabilities.
Classify assets and liabilities.
Prepare a balance sheet.

Profit and loss Account

Learners should be able to:
Explain Profit and Loss
Account items from given information.
Identify the format of a Profit and Loss Account.
Prepare Profit and Loss account.
Determine net Profit or Loss.

Trading Account

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

Trial Balance and Correction of Error

Explain the need for trial balance.
Extract balances from ledger to the trial balance.
Balance the trial balance.
Correct Errors that affect the trial balance.
Identify Errors that do not affect the trial balance.

Classification of Accounts

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

Bank Reconciliation Statement

Explaining the following
-Dishonoured cheque
-Uncredited cheque
-Unpresented cheque
-Commission/Interest
-Standing Order
-Direct payment.
Interpreting bank statement
Adjusting the cashbook.
Reconciling cash balance with bank balance.

Bank Reconciliation Statement

Explaining the following
-Dishonoured cheque
-Uncredited cheque
-Unpresented cheque
-Commission/Interest
-Standing Order
-Direct payment.
Interpreting bank statement
Adjusting the cashbook.
Reconciling cash balance with bank balance.

Analytical Cash Book

Students should be able to:
Identify the form of single and double columnar cash book.
Post transactions into single and double columnar cash book.
Distinguish between cash discount and trade discount.
Identify the form of the three columnar cash book.
Post transactions into three columnar cash book.
Post transactions of petty cash book on imprest sy..tern.
Distinguish between ordinary petty cash book and cash book on imprest system.
Post cash transactions the ledger