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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.

Learners
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Issue of Shares

Distinguish between different classes of shares. Distinguish between Authorized Capital and Issued Capital. Distinguish between issues at
Senior Secondary
SS2
Financial Accounting
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Financial System

explain the term financial system. identify and define the components of the financial system
Senior Secondary
SS2
Financial Accounting
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Quoted and unquoted Companies

define quoted and unquoted companies. distinguish between quoted and unquoted companies. State the features of each type.
Senior Secondary
SS2
Financial Accounting
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Private and Public Companies

define Private and Public companies. distinguish between private and public companies. State the features of each type
Senior Secondary
SS2
Financial Accounting
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Formation of a Company

state the requirement of companies and allied matters, Acts 1990 as regards formation of company Explain terms
Senior Secondary
SS2
Financial Accounting
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Single Entry System 2

At the end of this lesson, the students should be able to understand Single Entry System
Senior Secondary
SS2
Financial Accounting
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Single Entry (incomplete Records)

Explain single entry (incomplete records) Identify the limitations of single entry or in complete records. Convert single
Senior Secondary
SS2
Financial Accounting
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Receipts and payment accounts, income and expenditure Accounts

Explain the following terminologies * surplus * Deficit * Subscription * Accumulated funds * Receipts * payment
Senior Secondary
SS2
Financial Accounting
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Manufacturing Account

At the end of this lesson, the students should be able to understand Manufacturing Account
Senior Secondary
SS2
Financial Accounting
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Partnership Account

At the end of this lesson, the students should be able to understand Partnership Account
Senior Secondary
SS2
Financial Accounting
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Appropriation Account

At the end of this lesson, the students should be able to understand Appropriation Account
Senior Secondary
SS2
Financial Accounting
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Inherent Goodwill

At the end of the lesson, the student should be able to understand Inherent Goodwill
Senior Secondary
SS2
Financial Accounting
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Purchase Goodwill

At the end of the lesson, the student should be able to understand Purchase Goodwill
Senior Secondary
SS2
Financial Accounting
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Goodwill

Determine a new profit sharing ratio. Raise goodwill account in the partners book. Prepare a new partnership
Senior Secondary
SS2
Financial Accounting
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Manufacturing Account (II)

Explain the following * Prime cost * Direct/indirect labour * overhead (works, indirect expenses) * work in
Senior Secondary
SS2
Financial Accounting
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Preparation of Accounts: Partnership Capital Account

Understanding preparation of Accounts: Partnership Capital Account - Manufacturing and Patnership Account
Senior Secondary
SS2
Financial Accounting

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