{"id":8183,"date":"2019-12-23T23:24:36","date_gmt":"2019-12-23T23:24:36","guid":{"rendered":"https:\/\/enoteprime.com\/?p=8183"},"modified":"2020-02-02T18:06:35","modified_gmt":"2020-02-02T18:06:35","slug":"account-second-term-scheme-of-work-and-Enotes-for-senior-secondary-school-two-sss-2","status":"publish","type":"post","link":"https:\/\/enoteprime.com\/account-second-term-scheme-of-work-and-Enotes-for-senior-secondary-school-two-sss-2\/","title":{"rendered":"Account Second Term Scheme of Work and Enotes for Senior Secondary School Two( SSS 2)"},"content":{"rendered":"\n

<\/p>\n\n\n\n

Second Term Scheme of Work Account for SSS 2<\/strong><\/p>\n\n\n\n

WEEK         1 <\/strong>Three\ncolumn cash book, Discounts, Reason, Calculation <\/p>\n\n\n\n

                        2\nThree column cash book (preparation) <\/p>\n\n\n\n

                        3\nPetty cash book<\/p>\n\n\n\n

                        4\nPosting subsidiary to ledger <\/p>\n\n\n\n

                        5\nTrail balance<\/p>\n\n\n\n

                        6\nTrading Account <\/p>\n\n\n\n

                        7\nProfit and Loss account <\/p>\n\n\n\n

                        8\nBalance sheets<\/p>\n\n\n\n

                        9\nBank Reconciliation<\/p>\n\n\n\n

                        10 Revisions  <\/p>\n\n\n\n

<\/p>\n\n\n\n

CLASS                  –                  SS2<\/strong><\/p>\n\n\n\n

WEEK 1  <\/strong>Revaluation  Account <\/p>\n\n\n\n

Admission of a new partner<\/p>\n\n\n\n

            2  Dissolution account<\/p>\n\n\n\n

            3\nAccounting Ratio<\/p>\n\n\n\n

            4\nSingle entry\/incomplete record <\/p>\n\n\n\n

            5\nSingle entry\/incomplete record<\/p>\n\n\n\n

            6\nAccounting of nonprofit making organization. <\/p>\n\n\n\n

            7\nReceipt and payment account <\/p>\n\n\n\n

            8\nTreatment of subscription and other nominal ledgers <\/p>\n\n\n\n

            9\nPreparation of income and expenditure account and balance sheet <\/p>\n\n\n\n

            10\nRevisions <\/p>\n\n\n\n

Enote FOR THE FIRST  WEEK ENDING 12-01-2020<\/strong><\/p>\n\n\n\n

CLASS                  –                  SS2<\/strong><\/p>\n\n\n\n

DURATION           –                  40\nM\/P<\/strong><\/p>\n\n\n\n

NO OF PERIOD\n    –                  4<\/strong><\/p>\n\n\n\n

TOPIC                  –                  <\/strong>Revaluation account <\/p>\n\n\n\n

BEHAVIOURIAL\nOBJECTIVES – <\/strong> The students are expected to <\/p>\n\n\n\n

Give the meaning of Revaluation account <\/p>\n\n\n\n

State the reasons for the preparation of a\nrevaluation account<\/p>\n\n\n\n

Prepare a revaluation account from a given\nquestion<\/p>\n\n\n\n

PREVIOUS\nKNOWLEDGE – <\/strong>The students are familiar with the\npreparation of partnership account. <\/p>\n\n\n\n

INSTRUCTIONAL\nMATERIALS –  <\/strong> Simplified and Amplified financial Accounting\nfor SSS1 \u2013 3 BY Femi Longe. <\/p>\n\n\n\n

CONTENT:<\/strong><\/p>\n\n\n\n

Revaluation of assets is the upward of downward\nreview of assets. It occurs in any of the following circumstances.<\/p>\n\n\n\n

Introduction\/Admission of a new partner<\/p>\n\n\n\n

At the retirement of a partner<\/p>\n\n\n\n

Changes in the profit sharing ratio.<\/p>\n\n\n\n

The asset of an organization is revalued in respect\nto the current market value of such assets. It is possible that the value of an\nasset may be lesser or higher than the market value as at the time in which a\nnew partner is being admitted or old partner returns from the business.     <\/p>\n\n\n\n

Accounting\nEntries<\/strong><\/p>\n\n\n\n

Open a Revaluation Account<\/p>\n\n\n\n

On increase in the value of assets<\/p>\n\n\n\n

Dr: Asset Account<\/p>\n\n\n\n

Cr: Revaluation account<\/p>\n\n\n\n

On decrease in the value of Assets <\/p>\n\n\n\n

Dr: Revaluation Account<\/p>\n\n\n\n

Cr: Asset Account<\/p>\n\n\n\n

On Decrease in a value of liabilities <\/p>\n\n\n\n

Dr: Revaluation account<\/p>\n\n\n\n

Cr: Assets Account <\/p>\n\n\n\n

(iv)      On\ndecrease in value of liabilities <\/p>\n\n\n\n

Dr: Liability Account <\/p>\n\n\n\n

Cr: Revaluation Account  <\/p>\n\n\n\n

Introduction of goodwill<\/p>\n\n\n\n

Dr: Goodwill Account <\/p>\n\n\n\n

Cr: Revaluation account<\/p>\n\n\n\n

Profit \non Revaluation <\/p>\n\n\n\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDr: Revaluation Account                                                             in\nold profit sharing ratio<\/p>\n\n\n\n

Cr: capital \nAccount<\/p>\n\n\n\n

Loss on Revaluation <\/p>\n\n\n\n

Dr: Capital  Account                                                                                                                                 in\nold profit  sharing ratio<\/p>\n\n\n\n

Cr: Revaluation account<\/p>\n\n\n\n

Goodwill written off:<\/p>\n\n\n\n

Dr: Capital \nAccount                                                                                                                                 in\nold profit  sharing ratio<\/p>\n\n\n\n

Cr: Goodwill Account<\/p>\n\n\n\n

The above Accounting entries may be summarized as\nfollows: <\/strong><\/p>\n\n\n\n

Dr               Revaluation Account                                                     Cr<\/strong><\/p>\n\n\n\n
\n –  Assets                                         x<\/strong>\n +\n Liabilities                                              \n x\n Sharing of\n profit\n     A                                                           \n x\n     B                                                           \n x\n                                                                   \n \n                                                                   xx                                     \n <\/td>\n –  Assets                                         x<\/strong>\n +\n Liabilities                                              \n x\n  \n  \n  \n  \n \n \n \n                                                                            \n xx\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

NB:<\/strong> In revaluation of Assets the following accounting will x prepared <\/p>\n\n\n\n

Revaluation account<\/p>\n\n\n\n

Capital account<\/p>\n\n\n\n

Balance sheet<\/p>\n\n\n\n

Presentation:
\nStep i:         <\/strong>Teacher introduces the lesson<\/p>\n\n\n\n

Step ii:        <\/strong>He revises\nthe previous lesson <\/p>\n\n\n\n

Step iii:       <\/strong>Gives detail\nexplanation on the terms Involved in revaluation of                                   assets.<\/p>\n\n\n\n

Step iv:       <\/strong>Preparation\nof revaluation account<\/p>\n\n\n\n

Evaluation:<\/strong><\/p>\n\n\n\n

What is the significance of revaluing an\nasset  at the admission or retirement of\na partner.<\/p>\n\n\n\n

Assignment<\/strong><\/p>\n\n\n\n

Simplified and Amplified Book Keeping and Accounting\npage 336\/337 Ex 3 and 5x<\/p>\n\n\n\n

Conclusion: Teacher summarizes the lesson and give\ndetail note.<\/p>\n\n\n\n

Enote F OR THE SECOND WEEK ENDING 19-01-2020<\/strong><\/p>\n\n\n\n

CLASS                           –                  SS2<\/strong><\/p>\n\n\n\n

DURATION                    –                  40 M\/P<\/strong><\/p>\n\n\n\n

NO OF PERIOD               –                  DISSOLUTION\nFO PARTNERSHIP <\/strong><\/p>\n\n\n\n

SUB-TOPIC                    –                  REALIZATION ACCOUNT<\/strong><\/p>\n\n\n\n

OBJECTIVES                 –                  <\/strong>The students are\nexpected to:<\/p>\n\n\n\n

State the meaning and reason for dissolving\na partnership account.<\/p>\n\n\n\n

Prepare a realization account<\/p>\n\n\n\n

PREVIOUS KNOWLEDGE\n– <\/strong> The\nstudent are familiar with the admission of a partner and revaluation  account.<\/p>\n\n\n\n

INSTRUCTIONAL\nMATERIAL – <\/strong>white board and marker<\/p>\n\n\n\n

REFERENCE MATERIAL\n– <\/strong>Essential financial accounting for SS1-3 by O.A.\nLonge et al; and simplified and Amplified book keeping and Accounting for SSS1\n\u2013 3 by Femi Longe.<\/p>\n\n\n\n

CONTENT<\/strong><\/p>\n\n\n\n

Dissolution is the loving to an end of a partnership\nagreement. It is the breakup of a partnership business. If partnership may be\ndissolved as a result of one or more of the following factors:<\/p>\n\n\n\n

Bankruptcy of partners <\/p>\n\n\n\n

Death of a partner<\/p>\n\n\n\n

Expiration of agreed close<\/p>\n\n\n\n

Insolvency <\/p>\n\n\n\n

Joint agreement among  the partners<\/p>\n\n\n\n

Retirement of  one or more partner <\/p>\n\n\n\n

Whenever the partnership business is dissolved, the asset\nare realized (sold off or converted into cash) or distributed in the following\norder:<\/p>\n\n\n\n

Losses must be paid out of capital <\/p>\n\n\n\n

Payments of debts and liabilities to\noutside creditors<\/p>\n\n\n\n

Payment of partnership loan<\/p>\n\n\n\n

Settlement of partners capital <\/p>\n\n\n\n

FORMAT\nOF BOOKS OT BE OPEN ON DISSOLUTION OF A PARTNERSHIP<\/strong><\/p>\n\n\n\n

Dr.              REALIZATION ACCOUNT                                                        Cr<\/strong><\/p>\n\n\n\n
\n Book value of Assets:\n Debtors                                                       x\n Plant & machine                                        x\n Furniture & fittings                                    x\n Stock                                                          \n x\n Cost of liquidation                             \n Share of profit \n                        A                 x\n                        B                 x                         x\n                                                                     \n xx\n  <\/strong>\n <\/td>\n Cash Realized from sales:\n Debtors                                                          x\n Plant & machine                                           x\n Furniture & fittings                                      x\n Stock                                                            \n x\n Creditors discount                                      x\n Goodwill                                                       \n x\n  \n  \n                                                                      \n Xx\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

CASH BOOK<\/strong><\/p>\n\n\n\n
\n Balance b\/f                                               \n x\n Realization:\n Debtors                                                    \n x\n Plant & machine                                      x\n Furniture & fittings                                  x\n Stock\n  \n                                                                  \n xx\n <\/td>\n Liquidation   cost                                   x\n Creditors                                                \n x\n Loan                                                        \n x\n Capital:\n                 \n A                       x\n                 \n B                      x                     x\n  \n                                                                \n xx\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

CAPITAL  ACCOUNT\n<\/strong><\/p>\n\n\n\n
\n  \n <\/td>\n A\n <\/td>\n B\n <\/td>\n  \n <\/td>\n A\n <\/td>\n B\n <\/td><\/tr>
\n Cash \n <\/td>\n xx\n <\/td>\n xx\n <\/td>\n Balance b\/f\n Share of profit \n <\/td>\n x\n x\n <\/td>\n x\n x\n <\/td><\/tr>
\n xx\n <\/td>\n xx\n <\/td>\n xx\n <\/td>\n xx\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Presentation:<\/strong><\/p>\n\n\n\n

Step\n1:        <\/strong>Revision\nof the last topic<\/p>\n\n\n\n

Step 2:        <\/strong>Introduction\nof the new topic<\/p>\n\n\n\n

Step 3:        <\/strong>Explanation\nof salient points<\/p>\n\n\n\n

Step 4:        <\/strong>General\nclass discussion <\/p>\n\n\n\n

Evaluation<\/strong><\/p>\n\n\n\n

Some factors are responsible for the\ndiscontinuation of a partnership business, state such factors with a practical\nexample. <\/p>\n\n\n\n

Assignment\n<\/strong><\/p>\n\n\n\n

Simplified and Amplified Book keeping and Accounting page\n344 Ex 1 Xa, 2 and 4x.<\/p>\n\n\n\n

Conclusion:<\/strong><\/p>\n\n\n\n

The teacher summarizes the lesson and give the students\nnote on the topic taught.<\/p>\n\n\n\n

LESSON\nNOTE FOR THE 3RD<\/sup> WEEK ENDING 26-01-2020<\/strong><\/p>\n\n\n\n

CLASS \u2013 SS2<\/strong><\/p>\n\n\n\n

DURATION \u2013 40 M\/P<\/strong><\/p>\n\n\n\n

NUMBER OF PERIOD \u2013 4<\/strong><\/p>\n\n\n\n

TOPIC \u2013 ACCOUNTING RATIO<\/strong><\/p>\n\n\n\n

OBJECTIVES – <\/strong> The students are expected:<\/p>\n\n\n\n

Define accounting ratio<\/p>\n\n\n\n

Calculate mark up and margin<\/p>\n\n\n\n

Convert mark up to margin and vice versa <\/p>\n\n\n\n

PREVIOUS KNOWLEDGE – <\/strong> The students are familiar with the final\naccount.<\/p>\n\n\n\n

INSTRUCTIONAL MATERIAL – <\/strong>white\nboard and marker<\/p>\n\n\n\n

REFERENCE MATERIAL – <\/strong> Amplified and simplified book keeping and\naccounting by Femi Longe<\/p>\n\n\n\n

Essential\nfinancial accounting for SS1 \u2013 3 by O.A. Longe et al<\/p>\n\n\n\n

CONTENT <\/strong><\/p>\n\n\n\n

 An Accounting ratio is a proportion or\nfraction or percentage expressing the relationship between one item in a set of\nfinancial statement and another item in the same financial statement. <\/p>\n\n\n\n

The main ratio\nunder discussion here are:<\/p>\n\n\n\n

Mark up <\/p>\n\n\n\n

Margin<\/p>\n\n\n\n

Rate of stock turnover<\/p>\n\n\n\n

Net profit margin<\/p>\n\n\n\n

Gross profit margin<\/p>\n\n\n\n

RELATIONSHIP BETWEEN MARK UP AND MARGIN\/CONVERSION OF\nMARGIN TO MARK UP.<\/strong><\/p>\n\n\n\n

MARGIN                                                                                  MARK\nUP<\/strong><\/p>\n\n\n\n

\u00bc                 ————-<\/strong>\u00e0\n\u00bc  – 1                                         <\/strong>\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\n \n<\/strong><\/p>\n\n\n\n

\n \n        ——-<\/strong>\u00e0        <\/strong>\n \n                                                     <\/strong>\n \n<\/strong><\/p>\n\n\n\n

MARK UP TO MARGIN <\/p>\n\n\n\n

MARK UP                                                                             MARGIN<\/p>\n\n\n\n

\n \n          ———\u00e0         \n \n                                                       \n \n<\/p>\n\n\n\n

\n \n          ———\u00e0         \n \n                                                       \n \n<\/p>\n\n\n\n

Presentation:<\/strong><\/p>\n\n\n\n

Step 1:        <\/strong>The\nteacher revises the previous lesson<\/p>\n\n\n\n

Step 2:        <\/strong>Introduces the new topic<\/p>\n\n\n\n

Step 3:        <\/strong>List and Explain the ratios under consideration<\/p>\n\n\n\n

Step 4:        <\/strong>Application of the ratio in final   account<\/p>\n\n\n\n

Evaluation <\/strong><\/p>\n\n\n\n

Give the meaning of the following <\/p>\n\n\n\n

Mark up                                                                                                                        (b)\nmargin            (c) date of stock turn\nover <\/p>\n\n\n\n

Assignment                                                                             <\/strong><\/p>\n\n\n\n

Amplified\nand simplified page 221\/223 EX 4, 5X and 6X<\/p>\n\n\n\n

Conclusion <\/strong><\/p>\n\n\n\n

The teacher summarizes the lesson and\ngive students note on the subject matter.<\/p>\n\n\n\n

Enote FOR THE\nFOURTH WEEK ENDING 02-02-2020<\/strong><\/p>\n\n\n\n

CLASS                           –                  SS2<\/strong><\/p>\n\n\n\n

DURATION                    –                  40 M\/P<\/strong><\/p>\n\n\n\n

NO OF PERIOD\n              –                  4<\/strong><\/p>\n\n\n\n

TOPIC                            –                  SINGLE ROOM AND INCOMPLETE                                                                       RECORD.<\/strong><\/p>\n\n\n\n

OBJECTIVES                 –                  <\/strong>The students are\nexpected to:<\/p>\n\n\n\n

Determine the profit and loss from\nstatement of affairs<\/p>\n\n\n\n

Prepare the trading and profit and loss\naccount<\/p>\n\n\n\n

Prepare a balance sheet.<\/p>\n\n\n\n

INSTRUCTIONAL\nMATERIALS: <\/strong> White board\/marker <\/p>\n\n\n\n

PREVIOUS\nKNOWLEDGE – <\/strong>The students are familiar with the\npreparation of the statement of affair from incomplete record.<\/p>\n\n\n\n

REFERENCE\nMATERIALS: <\/strong> Amplified and Simplified Book keeping and\nAccounting for SS1 -3 by Femi Longe Essential financial accounting for SS1-3 by\nO.A. Longe et al.<\/p>\n\n\n\n

CONTENT\n<\/strong><\/p>\n\n\n\n

 To prepare a\nfinal account from an incomplete record, the following procedures must be\nfollowed:<\/p>\n\n\n\n

Preparation of opening statement of affairs<\/p>\n\n\n\n

Draw total creditors and debtors ledger\ncontrol account to determine purchases and sales respectively.<\/p>\n\n\n\n

Adjustment to all nominal account\nchargeable to profit and loss account prepare the final account. <\/p>\n\n\n\n

FORMATS<\/p>\n\n\n\n

Statement of Affairs (opening)<\/p>\n\n\n\n

Capital                                  x                      fixed Assets                                    x<\/p>\n\n\n\n

Current liabilities               x                      current\nAssets                               x<\/p>\n\n\n\n

                                                xx                                                                                xx<\/p>\n\n\n\n

Debtors (sales) ledger control account<\/p>\n\n\n\n

Balance b\/d                         x                      cash from debtors                        x<\/p>\n\n\n\n

Trading\/sales                     x                      cheque from debtors                   x<\/p>\n\n\n\n

                                                                        Balance\nc\/d                                     x          <\/p>\n\n\n\n

                                                xx                                                                                xx<\/p>\n\n\n\n

Closing balance of creditors                                                                             x<\/p>\n\n\n\n

Add cash\/cheque paid to supplier                                                                   x<\/p>\n\n\n\n

Less opening balance creditors                                                                      x<\/p>\n\n\n\n

            Trading\n(purchases)                                                                                x<\/p>\n\n\n\n

Presentation:<\/strong><\/p>\n\n\n\n

Step\n1:        <\/strong>Revision\nof previous topic<\/p>\n\n\n\n

Step 2:        <\/strong>Introduction\nof new topic<\/p>\n\n\n\n

Step 3:        <\/strong>Explanation\nof cogent points <\/p>\n\n\n\n

Step 4:        <\/strong>General\nclass discussion <\/p>\n\n\n\n

Evaluation<\/strong><\/p>\n\n\n\n

Simplified and Amplified financial\nAccounting  page 357 EXC 6<\/p>\n\n\n\n

Assignment\n<\/strong><\/p>\n\n\n\n

Simplified and Amplified financial accounting page\n356 EXC 5X.<\/p>\n\n\n\n

Conclusion\n<\/strong><\/p>\n\n\n\n

The teacher summarizes and gives note to the\nstudents.<\/p>\n\n\n\n

LESSON\nNOTE FOR THE SIXTH WEEK ENDING 16-02-2020<\/strong><\/p>\n\n\n\n

CLASS                           –        SS2<\/strong><\/p>\n\n\n\n

DURATION                    –        40 M\/P<\/strong><\/p>\n\n\n\n

NO OF PERIOD               –        4<\/strong><\/p>\n\n\n\n

TOPIC                            –        <\/strong>Accounting\nfor a non \u2013 profit making                                                                                      organization.<\/p>\n\n\n\n

OBJECTIVES                 –        <\/strong>The students\nshould be able to:<\/p>\n\n\n\n

Give examples of a non \u2013 profit making\norganization <\/p>\n\n\n\n

State the terms associated with the\nnonprofit making organization<\/p>\n\n\n\n

State the limitation of the profit making\norganization. <\/p>\n\n\n\n

PREVIOUS KNOWLEDGE – <\/strong> The students \nare familiar with the incomplete records and all its adjustment.<\/p>\n\n\n\n

INSTRUCTIONAL MATERIAL – <\/strong>White\nBoard and Marker<\/p>\n\n\n\n

REFERENCE MATERIAL – <\/strong>Simplified\nand Amplified Book keeping and Accounting for SS 1 \u2013 3  by Femi Longe Essential financial Accounting\nfor SS 1-3 by O.A. Longe and R.A. Kazeem.<\/p>\n\n\n\n

CONTENT<\/strong><\/p>\n\n\n\n

Non profit\nmaking organization such as clubs, societies and charitable bodies are not\nprofit oriented, but to provide services to their members in place of trading\nand profit and loss account in the trading concerns, such association prepare\nthe following account to show the financial affairs to their members. <\/p>\n\n\n\n

Receipt and payment account<\/p>\n\n\n\n

Income and expenditure account<\/p>\n\n\n\n

Balance sheet<\/p>\n\n\n\n

Differences between\nprofit oriented organization and a non \u2013 profit oriented organization.<\/p>\n\n\n\n
\n S\/N<\/strong>\n <\/td>\n PROFIT\n ORIENTED <\/strong>\n <\/td>\n NON \u2013\n PROFIT ORIENTED <\/strong>\n <\/td><\/tr>
\n 1\n 2\n 3\n 4\n 5\n 6\n 7\n <\/td>\n Profit & loss Account \n Net profit\n Net loss\n Capital \n Trading \n Gross profit\n Net profit \n <\/td>\n Income And Expenditure  Account\n Surplus Or Excess \n of Income  Over Expenditure \n Deficit or Excess of Expenditure over income \n Accumulated fund\n Bar trading\n Bar profit\n No profit motive\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Evaluation <\/strong><\/p>\n\n\n\n

Step 1:        <\/strong>The teacher\nreviews the previous topic<\/p>\n\n\n\n

Step 2:        <\/strong>He introduces the new topic<\/p>\n\n\n\n

Step 3:        <\/strong>Explanation of salient points<\/p>\n\n\n\n

Step 4:        <\/strong>General class discussion <\/p>\n\n\n\n

Evaluation <\/strong><\/p>\n\n\n\n

List six organizations that may be  regarded as nonprofit making organization <\/p>\n\n\n\n

Assignment <\/strong><\/p>\n\n\n\n

What are the likely sources of income to a\nnonprofit making organization.<\/p>\n\n\n\n

Conclusion<\/strong><\/p>\n\n\n\n

The teacher\nsummarizes the lesson and gives the students note on the subject matter.<\/p>\n\n\n\n

LESSON\nNOTE FOR THE SEVENTH  WEEK ENDING\n23-02-2020<\/strong><\/p>\n\n\n\n

CLASS                           –        SS2<\/strong><\/p>\n\n\n\n

DURATION                    –        40 M\/P<\/strong><\/p>\n\n\n\n

NO OF PERIOD               –        4<\/strong><\/p>\n\n\n\n

TOPIC                            –        RECEIPT AND PAYMENT ACCOUNT <\/strong><\/p>\n\n\n\n

OBJECTIVES                 –        <\/strong>The student\nshould be able to:<\/p>\n\n\n\n

State the meaning of receipt and payment<\/p>\n\n\n\n

Compare receipt and payment with the cash\nbook<\/p>\n\n\n\n

Prepare the receipt and payment account.<\/p>\n\n\n\n

PREVIOUS KNOWLEDGE – <\/strong>The\nstudents are familiar with the preparation of the cash book.<\/p>\n\n\n\n

INSTRUCTIONAL MATERIAL – <\/strong>White\nboard and Marker<\/p>\n\n\n\n

REFERENCE MATERIAL – <\/strong>Financial\naccounting made simple  by Robert O.\nIgben: Simplified and Amplified Book keeping and Accounting by Femi Longe. <\/p>\n\n\n\n

CONTENT:<\/strong><\/p>\n\n\n\n

Receipt and\npayment account is a statement of cash actually received and paid during a\ngiven period, receipt being debited and payment credited. The receipt and\npayment account is similar to the cash account prepared by the profit oriented\norganization.<\/p>\n\n\n\n

FEATURES<\/strong><\/p>\n\n\n\n

It is a \nreal account<\/p>\n\n\n\n

Balance represent cash in hand <\/p>\n\n\n\n

Only actual receipt and payment are\nrecorded.<\/p>\n\n\n\n

Include capital and Revenue items <\/p>\n\n\n\n

LIMITATION <\/strong><\/p>\n\n\n\n

LIMITATION<\/strong><\/p>\n\n\n\n

There is no disclosure of accrued and\nprepayment.<\/p>\n\n\n\n

It is not possible to determine surplus or\ndeficit<\/p>\n\n\n\n

Non \u2013 cash item such as depreciation\nprovision etc are not included <\/p>\n\n\n\n

There is no distinction between capital and\nrevenue items.<\/p>\n\n\n\n

FORMAT<\/strong><\/p>\n\n\n\n

Receipt and payment\nAccount for the year ended 31st<\/sup> December 19XY<\/strong><\/p>\n\n\n\n
\n                                                      \n N<\/strong>\n Bal b\/d                                                      \n x\n Donations                                                \n x\n Subscription                                            x\n Dance receipt                                         x\n Annual dinner                                         x\n Sales of ticket                                         x\n Income from refreshment                    x\n <\/td>\n                                                   \n N<\/strong>\n Rent                                                       \n x\n Wages                                                   \n x\n Transport                                             \n x\n Postage                                                \n x\n Honorarium                                          x\n Salaries                                                \n x\n Supplies of refreshment                    x\n Meeting expenses                               x    \n General expenses                               x\n Balance c\/d                                         \n x       \n <\/td><\/tr>
\n                                                     \n <\/strong>Xx\n <\/td>\n                                                                Xx\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Presentation:<\/strong><\/p>\n\n\n\n

Step i:         <\/strong>The teacher introduces the lesson<\/p>\n\n\n\n

Step ii:        <\/strong>Reviews  the previous lesson<\/p>\n\n\n\n

Step iii:       <\/strong>Gives explanation on the topics<\/p>\n\n\n\n

Step iv:       <\/strong>General class discussion<\/p>\n\n\n\n

Evaluation<\/strong><\/p>\n\n\n\n

What \nis receipt and payment Account<\/p>\n\n\n\n

What are the similarities between receipt\nand payment account and the cash book.<\/p>\n\n\n\n

State and explain the major feature of\nreceipt and payment account.<\/p>\n\n\n\n

Assignment<\/strong><\/p>\n\n\n\n

Simplified and Amplified Book \u2013 keeping and\nAccounting page 246 EXC 1X<\/p>\n\n\n\n

Conclusion <\/strong><\/p>\n\n\n\n

The students\nwere given note on the subject matter after the class summary.<\/p>\n\n\n\n

LESSON\nNOTE FOR THE EIGHT ENDING 02-03-2020 <\/strong><\/p>\n\n\n\n

CLASS                 –        SS2<\/strong><\/p>\n\n\n\n

NO OF PERIOD     –        40 M\/P<\/strong><\/p>\n\n\n\n

TOPIC                  –        <\/strong>Nonprofit\nmaking organization account<\/p>\n\n\n\n

SUB-TOPIC          –        <\/strong>Treatment of\nsubscription and other nominal Accounts <\/p>\n\n\n\n

OBJECTIVES<\/strong> \u2013 The students\nshould be able to:<\/p>\n\n\n\n

State the meaning of subscription<\/p>\n\n\n\n

Differentiate between  accruals \nand prepayment<\/p>\n\n\n\n

State the treatment of subscription and\nother nominal account in the income and expenditure account and in the balance\nsheet.<\/p>\n\n\n\n

INSTRUCTIONAL MATERIAL – <\/strong>White\nBoard & Marker <\/p>\n\n\n\n

REFERENCE MATERIAL – <\/strong>Simplified\nBook keeping and accounting to SS 1-3 by Femi Longe Essential financial\naccounting for SS 1-3 by O.A. Longe et al.<\/p>\n\n\n\n

CONTENT:<\/strong><\/p>\n\n\n\n

Subscription is\nthe contribution made by the member of the club or society at regular\nintervals. It can be paid by members in advance or in arrears.<\/p>\n\n\n\n

Subscription\nin arrears:- <\/strong> This is a sum of money due from members of\nclub for a particular year but which has not been paid for in that year. It is\ntreated as a \u201ccurrent asset in the final account\u201d. <\/p>\n\n\n\n

(ii)       Subscription\nin Advance:-<\/strong> This is the sum of money paid in advance (prepaid) by the\nmembers of club representing their dues for next year. It is treated as a\nliabilities in the balance sheet.<\/p>\n\n\n\n

FORMAT\nOF ADJUSTMENT SUBSCRIPTION <\/strong><\/p>\n\n\n\n
\n Opening arrears                            x\n Income \n & Expenses                     \n x\n  \n Closing Advances                          x\n                                                          \n xx\n <\/td>\n Opening Advance                                x\n Cash                                                      \n x\n Bank                                                     \n x\n Closing Arrears                                    x\n                                                               \n xx               \n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

OTHER NOMINAL ACCOUNT<\/strong><\/p>\n\n\n\n

OWING EXPENSES<\/p>\n\n\n\n

Closing balance                                        x<\/p>\n\n\n\n

Add cash                                                     x<\/p>\n\n\n\n

                                                                        x<\/p>\n\n\n\n

Less openings                                            x<\/p>\n\n\n\n

Income &\nExpenditure                             x<\/p>\n\n\n\n

ADVANCE\/PREPAID EXPENSES<\/strong><\/p>\n\n\n\n

Opening balance\n                                      x<\/p>\n\n\n\n

Add cash                                                     x<\/p>\n\n\n\n

                                                                        x<\/p>\n\n\n\n

Less closing                                                x<\/p>\n\n\n\n

Income and\nExpenditure                        xx<\/p>\n\n\n\n

NB- <\/strong>Accrued expenses and\nprepaid subscription are treated as liabilities in the balance sheet. While\nprepaid expense and accrued subscription are treated as an asset. <\/p>\n\n\n\n

Presentation<\/strong><\/p>\n\n\n\n

Step i:         <\/strong>The teacher\nintroduces the lesson<\/p>\n\n\n\n

Step ii:        <\/strong>He reviews the previous lesson<\/p>\n\n\n\n

Step iii:       <\/strong>Gives explanation on salient point<\/p>\n\n\n\n

Step iv:       <\/strong>General class discussion <\/p>\n\n\n\n

Evaluation <\/strong><\/p>\n\n\n\n

Simplified and Amplified Book keeping and Accounting page 246 EX 2X<\/p>\n\n\n\n

Assignment<\/strong><\/p>\n\n\n\n

Simplified and Amplified page 246 EX 3X<\/p>\n\n\n\n

Conclusion:<\/strong> The  students were given note on the lesson\ntaught.<\/p>\n\n\n\n

LESSON\nNOTE FOR THE NINETH WEEK ENDING 09-03-2020<\/strong><\/p>\n\n\n\n

CLASS \u2013 <\/strong>SS2<\/p>\n\n\n\n

DURATION \u2013 <\/strong>40 MIP<\/p>\n\n\n\n

NOS OF PER-<\/strong> 4<\/p>\n\n\n\n

TOPIC \u2013 <\/strong>Income and expenditure account and the balance sheet<\/p>\n\n\n\n

OBJECTIVE: <\/strong>The students\nare expected to:<\/p>\n\n\n\n

State\nthe differences between the income and expenditure and the receipt  and payment account <\/p>\n\n\n\n

Compare\nand contrast between income and expenditure and the profit and loss account.<\/p>\n\n\n\n

Prepare\nincome and expenditure Account with a balance sheet.<\/p>\n\n\n\n

PREVIOUS KNOWLEDGE – \n<\/strong>The students are familiar with the profit\nand loss Account. <\/p>\n\n\n\n

INSTRUCTIONAL MATERIAL – <\/strong>White\nboard and marker.<\/p>\n\n\n\n

REFERENCE MATERIAL – <\/strong>Simplified\nand Amplified Book keeping and Accounting for SSS 1-3 by Femi Longe.<\/p>\n\n\n\n

CONTENT<\/strong><\/p>\n\n\n\n

The following is a summary of receipt and payment for the year <\/p>\n\n\n\n
\n Receipt (Dr)<\/strong>\n <\/td>\n Payment (Cr)<\/strong>\n <\/td><\/tr>
\n Balance\n b\/d                                      \n 360\n Subscription:\n             2006                                         2660\n            2007                                           \n 100\n Restaurant\n takings                           8000\n  \n  \n
\n                                                             \n 11120\n <\/td>		\n Restaurant supply                                 6000\n Wages of bar man                                 1120\n Printing                                                      \n 140\n General Expense                                   1050\n Postages                                                   \n 800\n Travelling expense                               1030\n Balance c\/d                                             \n 980\n                                                                      11,120\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Additional\ninformation <\/p>\n\n\n\n

                                                                        31\/12\/2005                                      31\/12\/2006<\/p>\n\n\n\n

Freehold  premises                                   5000                                                  4500<\/p>\n\n\n\n

Furniture                                                      3620                                                  3620<\/p>\n\n\n\n

Stock of refreshment                               62020                                                548<\/p>\n\n\n\n

Creditors for\nrefreshment                      450                                                     490<\/p>\n\n\n\n

Subscription in\nArrears                           160                                                     20200<\/p>\n\n\n\n

Postage owing                                           70                                                       80<\/p>\n\n\n\n

You are require to\nprepare <\/p>\n\n\n\n

Trading account<\/p>\n\n\n\n

Income and expenditure account<\/p>\n\n\n\n

Balance sheet as at 31st<\/sup>\nDecember                                                                                         <\/p>\n\n\n\n

Solution<\/strong><\/p>\n\n\n\n

Statement of Affairs\nas at 31st<\/sup> December 2005<\/strong><\/p>\n\n\n\n
\n                                                                    N\n Acc. Fund                                              \n 9238\n  \n Current liabilities \n Postage owing to creditors  450      520\n  \n                                                               \n \n  \n  \n                                                                 9758\n <\/td>\n Fixed Asset                                              N \n Freehold                                               \n 5000   \n Furniture                                              \n 3620\n                                                                 8620\n Current Asset\n Stock                                  62020\n Subscription in Arrears  160\n Cash                                    360           1138\n                                                          \n \n                                                                  9758\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Purchases control account <\/p>\n\n\n\n

Cash                          6000                          Bal b\/f                                    450<\/p>\n\n\n\n

Bal C\/d                      490                             Trading                                 6040<\/p>\n\n\n\n

                                    6490                                                                          6490<\/p>\n\n\n\n

Restaurant\nTrading Account<\/strong><\/p>\n\n\n\n
\n Opening stock                                62020\n Purchases                                       6040\n                                                          \n 6658\n Less closing stock                        548\n                                                         \n 6110\n Gross profit                                    202090\n                                                        \n   8000\n <\/td>\n Sales                                                        \n 8000\n  \n  \n  \n  \n  \n                                                                  \n 8000\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Restaurant Trading Account<\/strong><\/p>\n\n\n\n
\n Barman wages                                      1120\n Net profit                                                    \n 77\n                                                                 \n 202090\n <\/td>\n Gross profit b\/d                                    202090\n  \n                                                                   202090\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Income\nand Expenditure Account<\/strong><\/p>\n\n\n\n
\n                                                                \n N\n Printing                                              \n 140\n General expenses                             1050\n Postage                                              \n 810\n Travelling                                           \n 1040\n Depreciation premises                     500\n                                                               \n 3530\n <\/td>\n                                                              N\n Profit on restaurant                         770\n Subscription                                     2670\n Deficit                                                    \n 90\n  \n  \n                                                             3530\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

SUBSCRIPTIONS<\/strong><\/p>\n\n\n\n
\n Bal c\/d\n Arears                                          160\n Income &\n Expenses                                 \n 2670\n Bal c\/d\n Adv.                                            \n 100\n                                                                    2930\n Bal b\/d                                                     \n 20200\n <\/td>\n Cash                                               \n 2760\n  \n Bal c\/d\n Arrears                             20200\n                                                          2930\n Bal b\/d                                            \n 100\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Balance\nsheet as at 31st<\/sup> December 2016<\/strong><\/p>\n\n\n\n
\n  \n Acc.\n Fund                                     \n 9238\n Deficit                                             (90)\n                                                          9145\n C.\n Liabailties \n Creditors            490\n Postage\n owing     90\n Sub in\n Adv.          100                     670\n                                                          \n 9828\n <\/td>\n                              Cost              Dep.   \n MBV\n Freehold             5000              500     4500\n Furniture             3620             –           3620\n  \n C.\n Assets:  \n Stock                   548\n Sub.\n Arrees        20200\n Cash                     980                               \n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

Presentation:<\/strong><\/p>\n\n\n\n

Step i. Revision of the previous topic <\/p>\n\n\n\n

Step\nii. Introduction of the new topic<\/p>\n\n\n\n

Step\niii. Explanation at salient points <\/p>\n\n\n\n

Step\niv. General class discussion <\/p>\n\n\n\n

Evaluation:<\/strong><\/p>\n\n\n\n

Simplified\nand Amplified book-keeping and accounting page 272 exc. 6x<\/p>\n\n\n\n

Assignment:<\/strong><\/p>\n\n\n\n

Simplified and Amplified book-keeping and accounting page 274 ex\n8&9 <\/p>\n\n\n\n

CONCLUSION: <\/strong>The studentswere given note on the topic taught\nafter summary <\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Second Term Scheme of Work Account for SSS 2 WEEK         1 Three column cash book, Discounts, Reason, Calculation                         2 Three column cash book (preparation)                         3 Petty cash book                         4 Posting subsidiary to ledger                         5 Trail balance                         6 Trading Account                         7 Profit and Loss account                         8 Balance sheets …<\/p>\n","protected":false},"author":1,"featured_media":8683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[59,2506,97],"tags":[],"yoast_head":"\nAccount Second Term Scheme of Work and Enotes for Senior Secondary School Two( SSS 2) - Enoteprime.com<\/title>\n<meta name=\"description\" content=\"Second Term Scheme of Work Account for SSS 2 WEEK         1 Three column cash book, Discounts, Reason, Calculation\" \/>\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\/account-second-term-scheme-of-work-and-Enotes-for-senior-secondary-school-two-sss-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Account Second Term Scheme of Work and Enotes for Senior Secondary School Two( SSS 2) - 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