SSS3 Book Keeping Scheme of Work

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About SSS3 Book Keeping Scheme of Work

Book Keeping teaches students how to accurately record and manage financial transactions. It is about recording every financial transaction clearly and sorting them into categories. This helps individuals and businesses keep track of their money, understand where it’s going, and plan for the future.

For SSS3 students, mastering bookkeeping isn’t just about passing exams—it’s about gaining practical skills that can be applied in real life. In the WASSCE, students are tested on their understanding of things like ledger accounts, trial balances, cash books, and financial statements. These are the tools used to manage finances in businesses and organizations.

Studying bookkeeping using the Lagos state unified scheme of work helps students develop critical thinking and math skills. They learn to analyze financial data, make informed decisions based on it, and understand the importance of honesty and accuracy in financial reporting.

Assessment Guide

Book Keeping in SSS3 focuses on theoretical understanding and practical skills in managing inventory and documentation. WASSCE assessments evaluate students’ ability to apply bookkeeping principles, solve problems, and communicate effectively. Emphasis is placed on ethical considerations and the use of technology, preparing students for careers in business administration and supply chain management.

SSS3 First Term Scheme of Work for Book Keeping

 Bookkeeping Scheme of Work for Senior Secondary Schools 3(SSS3)
 ClassS.S.S 3
 TermFirst Term
1Control Account1. Definition of control account.
2. Explanation of the uses of control account.
3. Advantages of control account.
2Sales ledger control account1. Definition of sales ledger control account
2. Terminologies: -bad debts -discount allowed -returns inwards -cash refund -dishonoured cheques -credit sales.
3. preparation of sales ledger control account.
3Purchases ledger control account1. Meaning of purchases ledger control account.
2. Terminologies:
-credit purchases
-return outwards
-cash/bank payment to creditor.
-discount received
3. Preparation of purchases ledger control account.
4Business organization1. Business organization
2. Types of business organizations:
-sole proprietorship
-joint stock companies.
-co-operative societies.
5Sole proprietorship1. Meaning of sole proprietorship.
2. Features of a sole proprietorship.
3. Advantages and disadvantages of a sole proprietorship
6Partnership Account1. Meaning of partnership
2. Types of partnership
3. Identify partnership account terminologies:
-drawings -partner salary -capital -interest on capital, etc.
4. Admission of a new partner and goodwill
7Joint stock companies1. Meaning of joint stock company.
2. Features of a joint stock company.
3. Sources of capital.
8Cooperative societies1. Explain a cooperative society.
2. State the features
3. Types of cooperative
4. Advantages and disadvantages.
9Capital1. Definition of capital
2. Types of capital.
3. Importance of working capital.
10Profits1. Meaning of profit
2. Types of profit
3. Prepares account on profits and loss


SSS3 Second Term Scheme of Work for Book Keeping

 TermSecond Term
1Business management1. Meaning of business. 2. Organizational chart. 3. Uses of organizational chart.
2Types of organizational structure1. Identification of types of organizational structure.
2. Outline the advantages and disadvantages of organizational structure.
3Authority power and responsibility in an organization1. Meaning of authority, power responsibility and accountability in a business management
2. Explanation of span of control.
3. Outline the factors determining span of control.
4Importance of communication to a business1. Definition of communication.
2. Importance of communication.
3. Outline the forms of communication.
5Introduction to marketing1. Definition of marketing.
2. Types of market
3. Market segmentation and types.
6Functions of marketing1. Function of marketing.
2. Market research.
7Marketing concept and mix1. Definition of marketing concept.
2. Function of marketing concept.
3. Element of marketing mix.
4. Market mix.
8Forms of promotion in market1. Definition of promotion.
2. Forms of promotion.
3. Importance of each form of promotion.
9Revision and Examination 


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