SSS1 Accounting Scheme of Work

Complete Accounting curriculum for Senior Secondary School 1 students

SSS1 Accounting Curriculum Overview

This comprehensive Accounting scheme of work for SSS1 covers fundamental accounting principles, bookkeeping techniques, and financial record-keeping essential for Senior Secondary School 1 students in Nigeria.

FIRST TERM

Introduction and Historical Development of Book-Keeping Accounting

  • 1. Book Keeping and Accounting
  • 2. Ethics of Accounting

Principles and Concepts of Accounting

  • 1. Principles of Double Entry
  • 2. Accounting Concepts

Journals and Cash Account

  • 1. General Journal
  • 2. Analytical Cash Book

SECOND TERM

Journals and Cash Account (Cont'd)

  • 1. Bank Reconciliation Statement

Classes of Accounts and Final Account of a Sole Trader (Proprietor)

  • 1. Classification of Accounts
  • 2. Trial Balance and Correction of Error
  • 3. Trading Account
  • 4. Profit and Loss Account

THIRD TERM

Classes of Accounts and Final Account of a Sole Trader/Proprietor (Cont'd)

  • 1. Adjustments in Profit and Loss Account
  • 2. Balance Sheet

Control Account

  • 1. Sales Ledger (Total Debtors Control Account)
  • 2. Purchases Ledger (Total Creditors Account)

Learning Objectives:

Students will develop fundamental accounting skills, understand double-entry bookkeeping, learn to prepare financial statements, and gain practical knowledge of business accounting principles essential for commerce and business studies.

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