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Preparation of Final Accounts with necessary end of the year adjustments

By ClassPrefect / March 15, 2022

Back to: FINANCIAL ACCOUNTING SS1

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Provision for Depreciation

Lesson 4 within section Third Term.

Departmental Account

Lesson 6 within section Third Term.

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PRIMARY 6

FULL SUBJECT SYLLABUS

First Term
- Introduction to Bookkeeping and Accounting
- History of Accounting; Worldwide and Nigeria
- Advantages and Limitations of Accounting
- Careers Opportunities in Book keeping and Accounting
- Accounting Equation and Double Entry Principle
- Subsidiary Books: Purpose, Characteristics, and Functions.
- Preparation of Subsidiary Books.
- Ledger
- Cash Book – Single Column/Double Column Cash Book
- Discounts – Meaning and Types
- Source Documents: Purpose, Characteristics and Functions
- Three Column Cash Book
Second Term
- The Trial Balance – Meaning, Preparation, and Uses.
- Petty Cash Book
- Accounting Concepts and Convention
- Final Accounts of a Sole Trader
- Final Accounts of a Sole Trader II
- The Balance Sheet
- Accounts: Meaning and Classifications
- Correction of Errors
Third Term
- Depreciation of Fixed Assets I
- Depreciation of Fixed Assets II
- Methods of Depreciation – Sum of the Year Digit and Revaluation method
- Provision for Depreciation
- Preparation of Final Accounts with necessary end of the year adjustments
- Departmental Account
- The Bank Account and its operations
- Bank Reconciliation Statement
- Bank Reconciliation Statement II
- Opening Entries and Recording of Subsequent Financial Transactions
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