{"id":13935,"date":"2021-04-30T09:05:51","date_gmt":"2021-04-30T09:05:51","guid":{"rendered":"https:\/\/enoteprime.com\/?p=13935"},"modified":"2021-04-30T11:50:46","modified_gmt":"2021-04-30T11:50:46","slug":"financial-accounting-scheme-of-work-lagos-napps-ss1-ss3-2","status":"publish","type":"post","link":"https:\/\/enoteprime.com\/financial-accounting-scheme-of-work-lagos-napps-ss1-ss3-2\/","title":{"rendered":"Financial Accounting Scheme of Work Lagos NAPPS (SS1 – SS3)"},"content":{"rendered":"\n

Scheme of work for Financial Accounting First Second and Third Term – Enoteprime.com<\/a><\/h2>\n\n\n\n

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FINANCIAL ACCOUNTING<\/strong><\/p>\n\n\n\n

First Term SS1 Financial Accounting Scheme of work Lagos NAPPS<\/h3>\n\n\n\n
WEEKS<\/td>TOPICS<\/td><\/tr>
1<\/td>Introduction to book-keeping and Accounting
Importance and history of Accounting in Nigeria
Users of Accounting information and purpose for which they are needed
Advantages and limitations of Accounting
Career opportunities in Book-keeping and Accounting Accounting professional bodies
Accounting professional ethnics<\/td><\/tr>
2<\/td>Accounting concepts and conventions<\/td><\/tr>
3<\/td>Principles of double entries
Accounting equations
Leagalization and journalization<\/td><\/tr>
4<\/td>Source Documents Meaning, uses, types
\u2013 importance, e.g. debit note, credit note<\/td><\/tr>
5<\/td>Subsidiary books: meaning, uses, types
–  cash book, purchase day ledger, sales day book, returns inwards journal and returns outwards journal Journal proper<\/td><\/tr>
6<\/td>Working exercises on sales day book and return inwards journal and posting them into ledger<\/td><\/tr>
7<\/td>Working exercises on ledger entry on purchases day book and return outward journal<\/td><\/tr>
8<\/td>Ledger \u2013 meaning, purposes, rules for posting ledger accounts to be debited and accounts to be credited<\/td><\/tr>
9.<\/td>One column cash book
\u2013 meaning and uses, working exercises on it with cash book account. Exercise book<\/td><\/tr>
10<\/td>Double column cash book
–  meaning, bank transactions, central entry, posting and balancing of cash book<\/td><\/tr>
11<\/td>REVISION<\/td><\/tr>
12<\/td>EXAMINATION<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

First Term SS2 Financial Accounting Scheme of work Lagos NAPPS<\/h3>\n\n\n\n
WEEKS<\/td>TOPICS<\/td><\/tr>
1<\/td>REVISION<\/td><\/tr>
2<\/td>Accounting Errors Definition, types of errors (Book-keeping errors and extraction errors)
Errors the trial balance cannot disclose
Errors the trial balance can disclose
Suspense Account<\/td><\/tr>
3<\/td>Corrections of errors with journal proper, working exercises on corrections of errors with journal
proper Effects of errors on profit declared<\/td><\/tr>
4<\/td>Control Account and sel-balance ledger Reasons for control account
Limitations of control account
Sales ledger of control account Meaning, uses\/purpose, definitions of terminologies of contra settlement
Format and working exercises<\/td><\/tr>
5<\/td>Purchases ledger control account Meaning, uses\/purpose, definition of terms format and working exercise<\/td><\/tr>
6<\/td>Manufacturing account \u2013 reasons, terminologies, format and working exercise<\/td><\/tr>
7<\/td>Manufacturing account \u2013 trading, profit and loss account and balance sheet with working exercises<\/td><\/tr>
8<\/td>Manufacturing account –  treatment of manufacturing profit (market value) with trading, profit and loss account and balance sheet<\/td><\/tr>
9.<\/td>Introduction to partnership accounts \u2013 meaning, types of partners and partnership, format, partnership deeds\/agreement and types of account and terminologies<\/td><\/tr>
10<\/td>Partnership accounts \u2013 working exercises on appropriation account, current account, capital account and balance sheet<\/td><\/tr>
11<\/td>REVISION<\/td><\/tr>
12<\/td>EXAMINATION<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

First Term SS3 Financial Accounting Scheme of work Lagos NAPPS<\/h3>\n\n\n\n
WEEKS<\/td>TOPICS<\/td><\/tr>
1<\/td>REVISION<\/td><\/tr>
2<\/td>Preparation of company income statement<\/td><\/tr>
3<\/td>Appropriation account of a company
\u2013 Goodwill preliminary expenses, reserves, dividend, bonuses<\/td><\/tr>
4<\/td>Company balance sheet
\u2013 vertical and \u2018T\u2019 formats<\/td><\/tr>
5<\/td>Capital markets Meaning, reasons for regulation, types of regulation, condition of enlisting in capital market<\/td><\/tr>
6<\/td>Security and exchange commission Functions, objectives, protection of investors, tools of regulation, registration, surveillance and monitoring, investigations, enforcement, rule making<\/td><\/tr>
7<\/td>Nigeria Stock Exchange Definition, functions, operations
Members (jobbers, brokers etc)Abuja stock\/commodity exchange<\/td><\/tr>
8<\/td>Hire purchase\/installment payment account Sellers and hirers ledger
Goods account, finance house
Hire purchase account\/interest account<\/td><\/tr>
9.<\/td>Consignment Account Meaning, terminologies (Decredere commission)
Consignor and consignee accounts
Accounting entries in the books of the consignee<\/td><\/tr>
10<\/td>Joint Venture Meaning, differences between joint venture and partnership
Joint venture (individual account)Joint venture memorandum account<\/td><\/tr>
11<\/td>REVISION<\/td><\/tr>
12<\/td>EXAMINATION<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Second Term SS1 Financial Accounting Scheme of work NAPPS<\/h3>\n\n\n\n
SSS 1<\/strong><\/td><\/tr>
WEEK 1; <\/strong>Revision of last term\u2019s works
WEEK 2; DISCOUNT \u2013 TYPES, DEFINITION<\/strong> – Reasons for granting discount – Calculations of discount – Discount allowed and discount received cash, trade, quality and seasonal discounts.
WEEK 3; THREE COLUMN CASH BOOK:<\/strong> – Working exercise with (account exercises book)
WEEK 4; <\/strong>petty cash book: – Meanings – Terminologies, floats, – Imprest system – Reimbursement etc.
WEEK 5; POSTING SUBSIDIARY BOOKS INTO LEDGERS<\/strong> \u2013 I. E. CASH BOOK, Purchase Day Book \u2013 sales day book \u2013 return inward and return outward journal and principal\/journal proper.
WEEK 6; TRIAL BALANCE:<\/strong> Meaning, uses, – Rules for extraction – Extraction of trial balance – Working exercise
WEEK 7; TRADING ACCOUNT:<\/strong> Meaning – Reasons, format and preparation
WEEK 8; PROFIT AND LOSS ACCOUNT <\/strong>\u2013 MEANING: – Reasons, format \u2013 preparation
WEEK 9; BALANCE SHEET \u2013 DEFINITION <\/strong>– Terminologies, format, working exercise
WEEK 10; BANK RECONCILIATION STATEMENT: <\/strong>– Definition, reasons for preparations, terminologies e. g. unrepresented cheques
– Reasons for differences between cash book balance and bank statement balance.
WEEK 11; REVISION<\/strong>
WEEK 12; EXAMINATION<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Second Term SS2 Financial Accounting Scheme of work<\/h3>\n\n\n\n
SSS 2<\/strong><\/td><\/tr>
WEEK 1; Revision of 1st<\/sup> term\u2019s work and goodwill.<\/strong>
WEEK 2; Partnership accounts <\/strong>
\u2013 admission of new partners, terminologies goodwill account, valuation of assets, treatment of goodwill according to profit sharing ratio.
WEEK 3; Dissolution of partnership <\/strong>
\u2013<\/strong> reasons for dissolution, entry requirements in closing the firm\u2019s books of account (settlement account).
WEEK 4; ACCOUNTING RADIO: Introduction to radio, types <\/strong>
\u2013<\/strong> mark up, margin, rate of stock turnover with working exercise.
WEEK 5; Single entry\/incomplete records <\/strong>
\u2013 meaning, limitations, statement of affairs, determination of opening and closing capital.
WEEK 6; Single entry\/incomplete records<\/strong>
<\/strong>\u2013 determination of profit and loss from statement of affairs, preparation of tracing, profit and loss accounts and balance sheet from incomplete records.
WEEK 7; Accounts of non-profit making organization <\/strong>
\u2013 meaning, terminologies, features of receipts and payments account and format.
WEEK 8; Receipt and payments account, income and expenditure account<\/strong>
\u2013 meaning, rules, similarities and differences between receipts and payments account and income and expenditure account.
WEEK 9; Treatment of subscriptions, other nominal ledgers in arrears and in advance.<\/strong>
WEEK 10; Preparation of income and expenditure account and balance sheet with working exercise.<\/strong>
WEEK 11; Revision<\/strong>
WEEK 12; EXAMINATION<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Second Term SS3 Financial Accounting Scheme of work<\/h3>\n\n\n\n
SSS 3<\/strong><\/td><\/tr>
WEEK 1; CONTRACT ACCOUNT:<\/strong>
–<\/strong> Meaning terminologies
\u2013 national profit retention free, work certified.
– Work \u2013 in \u2013 progress, calculation of percentage of work completed.
– Preparation of contract account.


WEEK 2; INTERPRETATION OF FINANCIAL STATEMENT:  <\/strong>calculation of ratios, e. g. liquidity ratio, acid test ratio, working capital.

WEEK 3; DEPARTMENTAL ACCOUNT:<\/strong> – Meaning<\/strong>
–<\/strong> Reasons for departmental account
– Inter departmental transfer
– Lost apportionment direct allocation turnover basis, floor area etc.
– Preparation of departmental account
–  Differences between branch and departmental accounts.

WEEK 4; BRANCH ACCOUNT:<\/strong> – Meaning, types of branches \u2013 local foreign<\/strong> – Reasons for branch account<\/strong>
– Branch memorandum account
– Branch returns account
– Branch debtors\u2019 account
– Branch profit and loss account
– Branch mark up and margin
<\/strong>
WEEK 5; PUBLIC SECTOR ACCOUNTING:<\/strong>
– Meaning, basis for preparation of account, sources of government revenue.
– Capital \/re-current expenditure
– Heads and sub-heads
– Types of funds
– Capital and revenue account
– Income and expenditure and account
– Differences between government accounting and public sector accounting term in government accounting.
WEEK 6; Preparation of personnel cost budget<\/strong>

WEEK 7; Revision.<\/strong>
WEEK 8 MOCK AND EXAMINATION <\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Third Term SS1 Financial Accounting Scheme of work<\/h3>\n\n\n\n
019<\/strong><\/td>FINANCIAL ACCOUNTING<\/strong><\/td><\/tr>
1<\/td>Revision of last term\u2019s work<\/td><\/tr>
2<\/td>Preparation of bank reconciliation with credit balances<\/td><\/tr>
3<\/td>Preparation of bank reconciliation when there is bank overdraft i.e. debit balance<\/td><\/tr>
4<\/td>End of year adjustments in profit and loss account-accruals and prepayments accrued income<\/td><\/tr>
5<\/td>Provision for bad debt, bad debts, provision for discount allowed and received<\/td><\/tr>
6<\/td>Bad debt recovered, work exercises<\/td><\/tr>
7<\/td>Depreciation of fixed assets \u2013 meaning, reasons, methods of provision for depreciation, elements, terminologies, amortization and depletion etc<\/td><\/tr>
8<\/td>Straight line and reducing balance methods. Depreciation schedule, advantages and disadvantages of each method \u2013 ledgers<\/td><\/tr>
9<\/td>Treatment of depreciation in profit and loss and balance sheet<\/td><\/tr>
10<\/td>Preparation of final accounts with end of year adjustments<\/td><\/tr>
11<\/td>Revision<\/td><\/tr>
12<\/td>Examination<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Third Term SS2 Financial Accounting Scheme of work<\/h3>\n\n\n\n
019<\/strong><\/td>FINANCIAL ACCOUNTING<\/strong><\/td><\/tr>
1<\/td>Revision of 2nd<\/sup> term\u2019s work<\/td><\/tr>
2<\/td>Acquisition\/Purchase of business – Meaning, Reasons for Acquisition format and working exercises.<\/td><\/tr>
3<\/td>Purchase of Business \u2013 Format Preparation of new Business Account.<\/td><\/tr>
4<\/td>Company Amalgamation \u2013 Reasons process and working exercises<\/td><\/tr>
5<\/td>Companies Formation, Private, Public Companies Quoted and Unquoted Companies<\/td><\/tr>
6<\/td>Nigeria Financial System \u2013 Meaning. Component, features, operators, Money market and capital market functions.<\/td><\/tr>
7<\/td>Types of shares, issue of shares, distinction between classes of shares, issue of shares at par, discount and premium<\/td><\/tr>
8<\/td>Preparation of accounts for issue of shares at par, discount and premium, bonus shares, right issues<\/td><\/tr>
9<\/td>Loan capital \u2013 debenture types. Distinction between shares and debentures, preparation of accounts relating your issue all classes of shares<\/td><\/tr>
10<\/td>Capital market \u2013 requirement for enlisting in capital market, second-tier security market. Advantages of capital market to:    (a)     individuals          (b)     Investors          (c)     Government          (d)     Economy          (e)      individual companies<\/td><\/tr>
11<\/td>Revision<\/td><\/tr>
12<\/td>Examination<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

Financial Accounting Scheme of work Lagos NAPPS, Career opportunities in Book-keeping and Accounting, Account Scheme, Enoteprime.com<\/p>\n","protected":false},"author":1,"featured_media":13943,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2516,5108,5209,5110,5112,97],"tags":[2539,4809,5211,4814,4808,5210],"yoast_head":"\nFinancial Accounting Scheme of Work Lagos NAPPS (SS1 - SS3)<\/title>\n<meta name=\"description\" content=\"Financial Accounting Scheme of work Lagos NAPPS, Career opportunities in Book-keeping and Accounting, Account Scheme, Enoteprime.com\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enoteprime.com\/financial-accounting-scheme-of-work-lagos-napps-ss1-ss3-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Financial Accounting Scheme of Work Lagos NAPPS (SS1 - 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