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(Iii)
At the end of this lesson, the students should be able to understand Bank Reconciliation Statement
Bank Reconciliation Statement(Iv)
At the end of this lesson, the students should be able to understand Bank Reconciliation Statement
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 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
General Journal
Students should be able to:
Explain the uses of General Journal.
Journalize opening and closing entries of general journal.
Correct errors through the journals.
Identify the types of Journals.
Accounting Concepts(Ii)
At the end of this lesson, the students should be able to understand Accounting Concepts
Accounting Concepts(Iii)
At the end of this lesson, the students should be able to understand Accounting Concepts
Users Of Financial Accounting
At the end of this lesson, the students should be able to understand the Users Of Financial Accounting
Accounting Concepts
Identify the Accounting Concepts.
Explain the Accounting Concepts.
Principles of Double Entry
Students should be able to:
Explain the rules of Double Entry.
Apply the rules of Double Entry.
Book Keeping And Accounting(Ii)
At the end of this lesson, the students should be able to understand Book Keeping And Accounting
Account Of A Non-Profit Organization I
At the end of this lesson, the students should be able to understand the Account Of A Non-Profit Organization
Special Accounts Single Entry(Incomplete Records) Ii
Special Accounts Single Entry(Incomplete Records) ii
Ethics of Accountinq
Explain the term: Accounting Ethics
Explain the benefits of Accounting ethics to the:
a. profession
b. society
Book Keeping and Accounting
Distinguish between Book-keeping and Accounting.
Discuss the History of Accounting.
State the importance of Book- keeping and Accounting.
Identify the various Accounting bodies in Nigeria.
Cells
Identify types of cell and state their parts
Explain the working principle of primary and secondary cells.
Construct a simple cell.
Tools and Equipment for Winding Jobs
Identify tools and equipment for winding jobs
Select appropriate tools and equipment
Observe accessory precautions in winding jobs