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SS2 Accounting Past Questions and Answers

FIRST TERM

Manufacturing Account: Meaning/Definition
Uses of Manufacturing Account
Manufacturing Account: Terminologies Used
Computation of: Cost of Raw Materials Available For Use, Cost of Raw Materials Consumed & Prime Cost of Production
Preparation of Trading, Profit And Loss Account, Manufacturing Account, And Balance Sheet
Transfer of Goods Manufactured From The Manufacturing Department To The Sales Department
Account of Non-Profit Making Organization: Introduction
Receipts And Payment Account: Features And Limitations
Preparation of Receipts And Payment Account
Income And Expenditure Account: Meaning
Differences Between Receipts And Payment Accounts And Income And Expenditure
Preparation of Income And expenditure account
Differences Between Bank Statement And Reconciliation Statement
Causes of Discrepancies Between Cash Book And Bank Statement
Bank Reconciliation Statement: Preparation of Adjusted Cash Book
Revisit Account Control: Sales Ledger Control Account
Purchases Ledger Control Account
Partnership Account: Meaning/Definition
Partnership Account: Terminologies Used
Partners’ Capital Account
The Profit And Loss Account of Partnership
Partnership Profit And Loss Account And Balance Sheet of Partners
Partnership Account: Admission of New Partners - Meaning
Reasons For Admission of New Partners
Goodwill: Meaning
Valuation of Goodwill
Revaluation of Assets
Preparation of Revaluation Account And Balance Sheet
Dissolution of Partnership: Meaning
Dissolution Procedures

SECOND TERM

Reasons For Dissolution of Partnership
Incomplete Records (Single Entry): Meaning/Definition
Features of Single Entry
Single Entry Disadvantages/Limitations
Computation of Profits From Two Balance Sheets Showing The Opening And Closing Capital
Incomplete Records: Preparation of Statement of Affairs - Calculation of Profit
Conversion of Single Entry
Interpretation of Accounts Using Simple Accounting Ratios Equity: Capital Employed
Interpretation of Accounts Using Simple Accounting Ratios Equity: Working Capital
Ratio of Working Capital To Capital Employed
Ratio of Equity To Capital Employed

THIRD TERM

Companies And Allied Matters Act 1990 Relating To Formation of Companies
Terminologies Used In A Company Account
Memorandum of Associations
Articles of Association
Types of Companies - Private Company: Definition And Features
Types of Companies - Public Company: Definition And Features
Distinctions Between Public And Private Companies
Quoted Companies: Definition, Features, And Examples
Unquoted Companies: Definition And Features
Distinctions Between Quoted And Unquoted Companies
Company Account - Financial System: Definition
Components of Financial System E.g. Banks, Insurance, NSE, SEC, CSCS
Money Market: Definition And Key Functions
Features of Money Market (Short Term)
Methods: Offer For Sales, Offer For Subscription, Right Issues, Private Placement
Benefits of Capital Markets: Benefits To Individual Investors
Benefits of Capital Markets: Benefits To Government
Benefits of Capital Markets: Benefits To The Economy
Benefits of Capital Markets: Benefits To Individual Companies
Issues of Shares: Terminologies Used
Preparation of Shares Accounts, Application Account, Allotment Account, And Calls Accounts
Preparation of Cash/Bank Account, Share Premium Account, Share Discount Account, Share Capital Accounts
Loan Capital: Terminologies Used
Loan Capital: Debentures
Loan Capital: Interest
Loan Capital: Mortgage
Profit And Loss Appropriation Account: - Amount Written Off
Regulation of The Capital Market: Meaning And Reasons For Regulations
Regulation of The Capital Market: Types of Regulations
Regulation of The Capital Market: Statutory Regulation
Self-Regulation Stock Exchanges
Nigeria Stock Exchange: Meaning And Features
The Abuja Stock And Commodity Exchange

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