The lesson note for SS1 Account Third term is now available for Tutors, parents, guardians and students who have been searching for an accurate and updated 2025 note.
Please note that the Third term lesson note is curled out from the approved scheme of work for Senior Secondary school. So you can do your verification as well and compare the Third term lesson note for SS1 Account as seen on the free PDF file made available towards the end of this post.
The SS1 Account lesson note for Third term is in line with the 2025 SS1 Account scheme of work for the term. This means the SS1 Account lesson note is tailored towards achieving the aim and objective for the subject as mandated by the ministry of education.
Below is The Account Scheme of work from which the Account SS1 Third term lesson note was drafted from:
SCHEME OF WORK
- Revision of last term’s work
- Preparation of bank reconciliation with credit balances
- Preparation of bank reconciliation when there is bank overdraft i.e debit balance
- End of year adjustments in profit and loss account –Accruals and Prepayment
- Provision for bad debts. Provision for discount allowed and received
- Bad debt recovered, work exercise
- Depreciation of fixed assets –meaning, reasons, methods of provision for depreciation, elements, terminologies. Amortization and depletion
- Straight line and reducing balance methods. Depreciation schedule, advantages and disadvantages
Of each method-ledger
- Treatment of Depreciation in profit and loss and balance sheet.
- Preparation of final Accounts with end of year adjustment.
11&12 revision and exam.
BEHAVIORAL OBJECTIVES:
At the end of the lesson, the students should be able to understand the following concepts:
- Preparation of bank reconciliation
- End of year adjustments in profit and loss account
- Provision for bad debts. 6. Bad debt recovered, work exercise
- Depreciation of fixed assets
- Straight line and reducing balance methods. Depreciation schedule, advantages and disadvantagesOf each method-ledger
- Treatment of Depreciation in profit and loss and balance sheet.
- Preparation of final Accounts with end of year adjustment.
The above are what is expected of a SS1 student to know and be able to understand with ease. The SS1 Account Third term lesson note here is aided with graphics so it makes it easier not just for the students but for the teachers too.
I have made the SS1 Account Third term lesson note available in a PDF format for free download without any extra cost as this would ease the passage of knowledge from teachers to students without hinderances. It is a my little way of giving back to the educational sector where I belong.
All you need do is click the download button below to get the PDF file of the Account Third term lesson note for Third term.
SS1 Account Third Term Lesson Note 2025
To get the updated SS1 Account Third term lesson note for 2025 please see the download button below. You can save to your personal device so it can be accessed anytime.
DOWNLOAD SS1 3RD TERM ACCT DOC File
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