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BOOK KEEPING

SS 1 SECOND TERM

WEEK

TOPIC/CONTENT


ACTIVITIES

1

2

3.



4.

5.

6.



7.

8

9.



10.

11.


12.

13.



Ledger:

  1. Define ledger

  2. Explain the division of ledger into debit and credit side

  3. Identify items on ledger.

Ledger:

  1. Draw the format of ledger

  2. Explain types of ledger account.


Ledger:

  1. Explain the uses of ledger

  2. Post entries correctly in the ledger

  3. Practice more exercise

Single column cash book:

  1. Explain the meaning of single column cash book

  2. Explain items of a single column cash book

  3. List the uses of single column cash book.

Single column cash book:

  1. Preparation of single column cash book

  2. Practices more exercise on single column cash book.

Double column cash book:

  1. Explain the meaning of double column cash book.

  2. Identify items on the double column cash book(through format)



Principles of double entry:

  1. Explain the meaning of double entry.

  2. State the role of double entry.


Double column cash book:

  1. Preparation of double column cash book with emphasis on cash and bank column, both on receipt and payment side.

  2. Differentiate between single column cash book and double column cash book.

Contra –Entry:

  1. Explain the concepts’ of contra-entry

  2. Identify contra entry transactions.

  3. Record contra entry transactions appropriately.

Principles of double entry contd.:

  1. Identify the account to be debited and the one to be credited.

  2. Post transactions from cash book to ledger


Petty cash book:

  1. Explains the meaning of petty cash book

  2. Explains classification of columns.

Revision

Examinations




Teachers activities:

  1. Teachers define ledger

  2. Teachers list the items on the ledger

Students Activities:

Students ask questions on items on the ledger



Instructional Resources:

Specimen on ledger and the relevant text books.



Teachers Activities:

Teachers discuss with the learner the contents of the ledger and its importance.



Students Activities: students make correct entries in the ledger.

Instructional Resources:

Specimen of ledger and relevant text books.



Teachers Activities:

Teachers guide the learner on how to enter correctly in the ledger.

Students Activities: students make correct entries on the ledger.

Instructional Resources:

Specimen of ledger



Teachers Activities:

Describes single column cash book.

Student Activities: Learners understand the uses of single column cash book.

Instructional Resources: Specimen of a ledger and a cash book format

Teacher Activities: teacher list the rule for posting in a single column cash book.

Student Activities- students understand the rules and practice more exercise.



Instructional Resources: Specimen of a ledger and a cash book.

Teachers Activities: Teacher describes the double column cash book.

Students activities:

Students were show the ruled ledger for its preparation. students understand the rule for posting



Instructional Resources: Specimen of a ledger and chart showing format of double column cash book

Teacher Activities:

  1. Explain the meaning of double entry.

  2. State the rules.

Student activities: Students understand the rule of double entry

Instructional Resources :

A chart showing the format of cash book.

Teacher Activities:

List the rules of posting the double column cash book

Student Activities: Students understand the rules and use it to solve more exercise.

Instructional resources: A chart showing the format of ledger and double column cash book.



Teacher Activities: Teacher describe concept of contra entry

Students Activities: students understand contra entry and solve exercises.

Instructional resources: A chart showing the format of cash book and relevant text books.

Teacher Activities:


  1. Teacher explains the account to be debited and credited.

  2. Illustrates how to apply the rule of double entry.

Student Activities: learners understand the rule and practise more exercise.

Instructional resources: A chart showing the format of principles of double entry.



Teacher Activities:

  1. Define petty cash book

  2. Classification of columns

Student Activities: students understand the classes of the columns

Instructional resources: A chart showing the format of petty cash book.

Revision

Examination



BOOK KEEPING

SS 1 THIRD TERM

WEEK

TOPIC/CONTENT


ACTIVITIES

1

2.

3



4

5

6



7

8

9



10

11

12



13

Petty cash book:

Explains posting of transactions into various columns of petty cash book.



Trial balance:

  1. Explain the meaning of trial balance

  2. State functions of trial balance.

  3. State the rule for posting items from ledger to trail balance


Trail Balance :

  1. Extract balances from ledger to trial balance,

  2. Preparation of trial balance.


Corrections of errors:

  1. Explain the meaning of error

  2. State the types of error

  3. Identify the error affecting trial balance.

Correction of errors:

  1. Identify error that do not affect trial balance

  2. Correct errors identified in the trial balance.


Trading Accounts:

  1. Identify trading account

  2. State the purpose of trading account

  3. Explains the terminologies used in preparation of trading Account. e.g Cost of goods sold, cost of goods available for sales. Etc.


Trading Accounts:

  1. Rules format for constructing simple trading account, both vertical and horizontal

  2. Determine the gross profit.


Profit and loss Account:

  1. Define profit and loss account

  2. State the purpose of profit and loss account.

  3. Explain the terminology used in the preparation of profit and loss account.


Profit and loss Account:

  1. Outline the rule for preparing a simple profit and loss account with the aid of format, both vertical and horizontal

  2. Determine the net profit or loss by preparation of profit and loss account.

Balance Sheet:

  1. Explain the meaning of balance sheet.

  2. State the content of balance sheet with the aid of format both vertical and horizontal.


Balance sheet:

  1. State the uses of balance sheet

  2. Prepare a simple balance sheet.

  3. Practise more exercise.

Revision

Examination



Teacher Activities: Teacher states the rules of posting transactions into petty cash book.

Students Activities: Practice more exercises on petty cash book.

Instructional Resources: A chart showing the format of petty cash book.



Teacher Activities:

  1. Define trial balance

  2. Explain the rule of trial balance

Student Activities:

  1. Ask questions on trial balance

  2. Participate in the discussion

Instructional Resources: A chart showing the format of trail balance.

Teacher Activities:

Teachers explains rules for extracting balance from ledger to prepare trail balance

Student Activities: Students understand the preparation of trial balance

Instructional Resources: A chart showing the format of trial balance.



Teacher Activities:

Teacher describes classes of error.



Student Activities: Students understand the different classes of error

Instructional Resources: A chart showing the format of ledger and suspense account.



Teacher Activities/Students:

  1. Demonstrate how to detect errors

  2. Demonstrate how to correct the errors.

  3. Prepare suspense account

Instructional Resources: A chart showing the format of trial balance and suspense account.

Teacher Activities:

  1. Explain trading account.

  2. Guide students in determining cost of goods sold.

Students activities:

  1. Learners practice more exercise on trading account

  2. Learners practice more exercise in calculating cost of goods sold.

Instructional Resources: A chart showing the format of trading account.

Teacher Activities:

  1. Explain rules for preparing or constructing trading account.

  2. Practice more exercise on trading account.

Student Activities:

Learners practice more exercise on trading account.



Instructional Resources: A chart showing the format of trading account.

Teacher Activities:

  1. Explain profit and loss account

  2. Guide students to prepare profit and loss account.

Student activities:

Learners take note on profit and loss account.



Instructional Resources: A chart showing the format of profit and loss account.

Teacher Activities:

i). Teacher explains rules for preparing profit and loss account.

ii). Teacher guides the student to determine net profit or loss.

Student Activities: Learners understand the rules for preparing profit and loss.

Instructional Resources: A chart showing the format of profit and loss account.

Teacher Activities:


  1. Teacher explain balance sheet.

  2. State balance sheet content

Student Activities:

  1. Understand the meaning of balance sheet.

  2. Understand the contents of balance sheet.

Instructional Resources: A chart showing the format of balance sheet.

Teacher Activities:

Teacher Identify the use of balance sheet



Students activities:

Prepare a simple balance sheet.



Instructional Resources: A chart showing the format of trading account.

Revision


Examination



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