SS3 Accounting Lesson NotesFIRST TERM1. Purchase of Business Account: Meaning2. Terminologies Used In The Purchase of Business Account 3. Preparation of Purchase of Business In Purchaser’s Books: Journal Entry4. Further Treatment of Purchase of Business - Vendor’s Account5. Preparation of Vendor's Account And Balance Sheet6. Hire Purchase And Installment Payment Accounts - Definition & Types of Goods On Hire Purchase7. Hire Purchase And Installment Payment Accounts - Terminologies8. Operation of Hire Purchase System9. Calculation of Interest Charge10. Preparation of Hire Purchase Account And The Vendor’s Account11. Consignment Account - Meaning/Definition12. Consignment Account - Terminologies13. Consignment Account - Entries In The Books of Consignor (Preparation)14. Consignee’s Account And Trading, Profit And Loss Account15. Joint Ventures Account - Meaning/Definition16. Differences Between Partnership And Joint Ventures17. Preparation of Joint Venture Accounts18. Joint Venture Memorandum Account19. Departmental Account - Meaning/Definition20. Basis For Apportionment of Expenses21. Advantages of Departmental Account22. Preparation of Departmental Trading, Profit And Loss Account And Balance Sheet23. Description of Branch Organization24. Types of Branches: Local And Foreign25. Importance of Branch Account26. Difference Between Branch And Departmental Organization27. Preparation of Branch Account And Head Office BooksSECOND TERM1. Meaning of Contract Account2. Contract Account - Terminologies Used3. Public Sector Account - Sources of Government Revenue4. Terminologies Used In Public Sector Account 5. Classification of Expenses6. Capital Expenditure7. Recurrent Expenditure8. Introduction To Data Peocessing - Meaning/Definition9. The Computer: Hardware And Software System 10. Application of Data Processing In An Accounting Environment11. Advantages/Disadvantages of Computer12. Intranets And Internet - Advantages And Disadvantages To Accounting