SS1 Accounting Lessons Topics
FIRST TERM
- 1. Meaning Of Accounting
- 2. The History of Accounting
- 3. Accounting As A Profession
- 4. Future Prospects
- 5. Users of Accounting Information
- 6. Accounting Equation
- 7. The Need For Book Keeping And Accounting
- 8. Keeping of Accounting Records As A Soul of Business
- 9. Valuation of Stock
- 10. Valuation of Assets
- 11. Determination Debtors And Creditors
- 12. Conservation of Assets
- 13. The Concept of Accounting Ethics
- 14. Accounting Ethics: Honesty, Transparency & Integrity
- 15. Benefits of Accounting Ethics To The Profession & Society
- 16. Meaning of Source Documents
- 17. Types of Source Documents
- 18. Meaning of Subsidiary Books
- 19. Reasons For Subsidiary Books
- 20. Types of Subsidiary Books
- 21. Preparation of Subsidiary Books
SECOND TERM
- 1. Meaning of Double Entry
- 2. Principles And Rules of Double Entry
- 3. Application of The Rules With Ordinary Cash Book
- 4. Double Column Cash Book With Emphasis On Contra-Entry
- 5. Preparation of Double Column Cash Book
- 6. The Three-Column Cash Book With Discounts Well Explained
- 7. Preparation of Three-Column Cash Book
- 8. The Ledgers – Meaning And Types
- 9. Application To Double Entry Book Keeping From Cash Book
- 10. Petty Cash Book: Meaning/Definition
- 11. Advantages of Petty Cash Book
- 12. Preparation of Petty Cash book
- 13. Meaning of Trial Balance
- 14. Rules of Trial Balance
- 15. Uses of Trial Balance
- 16. Uses of Trial Balance
- 17. Trial Balance: Formation Layout
- 18. Steps To Extract Balances From A Ledger Account
- 19. Preparation of Trial Balance
- 20. General Journal: Meaning And Definition
- 21. Uses of The General Journal
- 22. Advantages of A General Journal
- 23. Errors In Accounting
- 24. Errors That Affect The Trial Balance
- 25. Errors That Do Not Affect The Trial Balance
- 26. Correction of Errors And Preparation
- 27. Meaning of Suspense Account
- 28. Location And Correction of Errors
- 29. Personal Account, Impersonal Account, And Real And Nominal Account
THIRD TERM
- 1. Bank Reconciliation Statement: Meaning/Definition
- 2. Bank Statement
- 3. Interpretation of Bank Statements
- 4. Adjustments of Cash Books
- 5. Preparation of Bank Reconciliation
- 6. Define Accounting Concept.
- 7. The Accounting Concepts: Entity Concept, Going Concept & Money Measurement
- 8. Trading Account: Meaning/Definition
- 9. Terminologies Used In Trading Account
- 10. Preparation of Trading Account
- 11. Profit And Loss Account: Meaning/Definition
- 12. Identification of Profit And Loss Account Items
- 13. Preparation of Trading, Profit And Loss Account
- 14. Determination of Net Profit And Loss
- 15. Bad Debts And Provision For Bad Debts: Meaning
- 16. Meaning of Pre- Payments And Accruals & Distinctions Between Pre-Payment And Accruals
- 17. Adjustments In Profit And Loss Account
- 18. Provision For Depreciation On Fixed Assets: Meaning And Calculation of Depreciation
- 19. Balance Sheet: Meaning/Definition
- 20. Distinction Between Assets And Liabilities
- 21. Identification of Types of Assets And Liabilities
- 22. Preparation of Balance Sheet
- 23. Control Account: Definition
- 24. Features of Control Account
- 25. Uses of Control Account
- 26. Control Account Terminologies
- 27. Meaning of Depreciation
- 28. Reasons For Charging Depreciation
- 29. Methods of Calculating Depreciation
- 30. Meaning of Depreciation Account
- 31. Straight Line/Fixed Installment Method
- 32. Depreciation Account: Diminishing or Reducing Balance Method: Meaning, Formula, And Preparation