SS1 Book Keeping Scheme of Work

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About SS1 Book Keeping Scheme of Work

Bookkeeping for Senior Secondary School 1 (SSS1) students focuses on the systematic recording, organizing, and monitoring of financial transactions. It plays a crucial role in providing financial transparency, supporting decision-making, ensuring legal compliance, and preventing fraud. 

The study of bookkeeping brings various educational advantages, such as improving analytical and numerical skills, promoting meticulous attention to detail, enhancing critical thinking, and offering pathways to careers in accounting and finance.

In SSS1, the Lagos state unified scheme of work for Bookkeeping covers fundamental topics like distinguishing bookkeeping from accounting, understanding the accounting equation, recording transactions, preparing a trial balance, and basic financial statements. 

Overall, bookkeeping prepares students with the necessary skills for effective financial management, laying a strong foundation for further studies and practical applications in their future professional and personal lives.

Assessment Guide

In Nigerian schools, bookkeeping assessment methods include written exams, practical exercises, continuous assessment through class participation and homework, project work, practical demonstrations, oral exams and presentations, and portfolio assessment. These diverse methods ensure a comprehensive evaluation of students’ knowledge and skills.

Grading follows a scale from A to F, with A representing excellent performance, typically scoring around 70% or 80%, and F indicating failure, usually below 50% or 45%.

SS1 First Term Scheme of Work for Book Keeping

 Book Keeping Scheme of Work for Senior Secondary Schools 1(SSS1)
 ClassS.S.S 1
 SubjectBook Keeping
 TermFirst Term
1Meaning of bookkeeping1. Bookkeeping.
2. History of bookkeeping in Nigeria.
2Importance of bookkeeping1.Importance of bookkeeping.
2.Career opportunities in bookkeeping.
3.Beneficiary of bookkeeping.
3Stock valuation1.Stock valuations.
2.Purpose of stock valuations.
4Methods of stock valuations1. List different stock valuation methods.
2. Computation of stock valuation.
5Asset and liabilities1.Assets and liabilities.
2.Differentiate between assets and liabilities
6Classification of assets and liabilities1. Identification of types of assets and liabilities.
2. Classification of assets and liabilities.
7Business transactions1.Business transaction.
2.Types of business transaction.
3.Those involved in business transactions:
8Debtors and creditors1. Debtors and creditors.
2. Differentiate between debtors and creditors.
3. Identification of debtors and creditors,
9Source documents1.Source documents.
2.Explain the uses of sources of documents.
10Content of source documents1.Types of source documents:
-credit and debt note
-statement of accounts


SS1 Second Term Scheme of Work for Book Keeping

 TermSecond Term
1Books of original entry1. Journals
2. Types of journals Sales:
-return inwards
-return outwards
-general journals
2Uses of journals1. Uses of journals.
2. Illustrate the layout of a general journal.
3. Correction of errors.
3Principles of double entry1. Principles of double entry.
2. Rules of double entry.
3. Exercise involving double entry.
4. Post transactions into the ledger.
2.Items on the ledger
3.Format of a ledge
5Classes of a ledger1. Classification of account personal account.
2. Impersonal account:
6Application of double entry system in the ledger1.Columns of a ledger.
2.Uses of a ledger.
3.Posting of transactions in a ledger.
7Single column cash book1. Single columns cash book.
2. Items of a single column cash book.
3. Preparation of a single column cash book with various exercises.
8Double column cash books1.Double column cash books.
2.Items on the double column cash book:
-cash columns
-bank columns
9Preparation of double column cashbookPreparation of double column cashbook.
10Contra entry1.Contra entry
2.Examples of contra entry transaction.
3.Recording of contra entry Exercise.


SS1 Third Term Scheme of Work for Book Keeping

 TermThird Term
1The Three Columns Cashbooks1.Three columns cashbook.
2.Identification of the columns.
2Types of Discounts1. Differentiate between cash and trade discount
2. Identify the differences between discounts allowed and discounts receive
3Preparation of Three Columns1. Differentiate between single, double, and three-column cash books.
2. Prepare three-column cash books.
4Petty Cashbook1. Petty cash book
2. Advantages of petty cash book
5Preparation of Petty Cashbook1. Classifications of petty cash columns
2. Posting of transactions
6Trial BalanceI1.Trial balance
2.Functions of trial balance.
3.Rules extracting balance from ledger to trial balance.
7Trial BalanceII1. Extract balances from the ledger to trial balance.
2. Prepare trial balance.
8Trial Balance and Corrections of Errors1. Meaning of errors
2. types of errors
9Trial Balance and Corrections of ErrorsClassification of errors
10Suspense account1. Explain the meaning of suspense account.
2. Correct errors through the use of suspense accounts.


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