SS2 Accounting Lessons Topics
FIRST TERM
- 1. Manufacturing Account: Meaning/Definition
- 2. Uses of Manufacturing Account
- 3. Manufacturing Account: Terminologies Used
- 4. Computation of: Cost of Raw Materials Available For Use, Cost of Raw Materials Consumed or Used And Prime Cost of Production
- 5. Preparation of Trading, Profit And Loss Account, Manufacturing Account, And Balance Sheet
- 6. Transfer of Goods Manufactured From The Manufacturing Department To The Sales Department
- 7. Account of Non-Profit Making Organization: Introduction
- 8. Receipts And Payment Account: Features And Limitations
- 9. Preparation of Receipts And Payment Account
- 10. Income And Expenditure Account: Meaning
- 11. Differences Between Receipts And Payment Accounts And Income And Expenditure
- 12. Preparation of Income And expenditure account
- 13. Differences Between Bank Statement And Reconciliation Statement
- 14. Causes of Discrepancies Between Cash Book And Bank Statement
- 15. Bank Reconciliation Statement: Preparation of Adjusted Cash Book
- 16. Preparation of Bank Reconciliation Statement With Normal Bank Statement
- 17. Revisit Account Control: Sales Ledger Control Account
- 18. Purchases Ledger Control Account
- 19. Partnership Account: Meaning/Definition
- 20. Partnership Account: Terminologies Used
- 21. Partners’ Capital Account
- 22. The Profit And Loss Account of Partnership
- 23. Partnership Profit And Loss Account And Balance Sheet of Partners
- 24. Partnership Account: Admission of New Partners - Meaning
- 25. Reasons For Admission of New Partners
- 26. Goodwill: Meaning
- 27. Valuation of Goodwill
- 28. Revaluation of Assets
- 29. Preparation of Revaluation Account And Balance Sheet
- 30. Dissolution of Partnership: Meaning
- 31. Dissolution Procedures
SECOND TERM
- 1. Reasons For Dissolution of Partnership
- 2. Incomplete Records (Single Entry): Meaning/Definition
- 3. Features of Single Entry
- 4. Single Entry Disadvantages/Limitations
- 5. Computation of Profits From Two Balance Sheets Showing The Opening And Closing Capital
- 6. Incomplete Records: Preparation of Statement of Affairs - Calculation of Profit
- 7. Conversion of Single Entry
- 8. Interpretation of Accounts Using Simple Accounting Ratios Equity: Capital Employed
- 9. Interpretation of Accounts Using Simple Accounting Ratios Equity: Working Capital
- 10. Ratio of Working Capital To Capital Employed
- 11. Ratio of Equity To Capital Employed
THIRD TERM
- 1. Companies And Allied Matters Act 1990 Relating To Formation of Companies
- 2. Terminologies Used In A Company Account
- 3. Memorandum of Associations
- 4. Articles of Association
- 5. Types of Companies - Private Company: Definition And Features
- 6. Types of Companies- Public Company: Definition And Features
- 7. Distinctions Between Public And Private Companies
- 8. Quoted Companies: Definition, Features, And Examples
- 9. Unquoted Companies: Definition And Features
- 10. Distinctions Between Quoted And Unquoted Companies
- 11. Company Account - Financial System: Definition
- 12. Components of Financial System E.g. Banks, Insurance, NSE, SEC, CSCS
- 13. Money Market: Definition And Key Functions
- 14. Features of Money Market (Short Term)
- 15. Methods: Offer For Sales, Offer For Subscription, Right Issues, Private Placement
- 16. Benefits of Capital Markets: Benefits To Individual Investors
- 17. Benefits of Capital Markets: Benefits To Government
- 18. Benefits of Capital Markets: Benefits To The Economy
- 19. Benefits of Capital Markets: Benefits To Individual Companies
- 20. Issues of Shares: Terminologies Used
- 21. Preparation of Shares Accounts, Application Account, Allotment Account, And Calls Accounts
- 22. Preparation of Cash/Bank Account, Share Premium Account, Share Discount Account, Share Capital Accounts, Preference Shares Account, And Ordinary Share Capital Account
- 23. Loan Capital: Terminologies Used
- 24. Loan Capital: Debentures
- 25. Loan Capital: Interest
- 26. Loan Capital: Mortgage
- 27. Profit And Loss Appropriation Account: - Amount Written Off
- 28. Regulation of The Capital Market: Meaning And Reasons For Regulations
- 29. Regulation of The Capital Market: Types of Regulations
- 30. Regulation of The Capital Market: Statutory Regulation
- 31. Self-Regulation Stock Exchanges
- 32. Nigeria Stock Exchange: Meaning And Features
- 33. The Abuja Stock And Commodity Exchange