igcse accounting 2-2
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IGSCE Accounting SoW Working Committee
Head Coordinator - Hjh Harita binti Hj Hassan Sekolah Menengah Sayyidina Abu Bakar, LambakMembers - Marhani binti Haji Mohd Lot Sekolah Menengah Sayyidina Abu Bakar, Lambak
- Hajah Rozita binti Hj Ismail Sekolah Tinggi Perempuan Raja Isteri
- Leziana binti Abdullah Maktab Sultan Omar Ali Saifuddien
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Unit 1 Introduction to Book Keeping
Glossary : Book keeping, Accounting, Transaction, Accounting period, Assets, Liabilities, Revenues, Expenses,Owners Equity, proprietorship, Partnerships, Limited Companies, Going Concern, Monetary Concept,Consistency Concept, Objectivity Concept, Historical Cost, Accounting Period, Conservatism Concept,
Accounting Entity Concept, Accrual Concept, Dual Concept, Ledger
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
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4WEEK
S
Students should be able to: state the purpose ofbook-keeping andaccounting. explain the differencebetween book-keeping
and accounting. explain what atransaction is.
describe the 3 typesof business.
describe theaccounting process. use Ledger rules foraccounts to recordtransactions.
explain the purposeof the accountingperiod. accounting Equationeffect of transaction. apply accountingprinciples. discuss theaccounting policies
Role of Accounting Difference betweenbook-keeping andaccounting Nature of businesstransactions Purpose of book-keeping and accounting Purpose ofaccounting period The accountingprocess
Ledger Rules; Assets,Liabilities, Revenues,Expenses and OwnersEquity. Fundamental
Concepts and accounting. Compare andcontrast the differencesof accounting cycle oraccounting process in thecomputerized andmanual system. Objectives ofaccounting policies.
Which type of businesswould be the mostcommon? Why?
Analyse the reasonswhy specific types ofbusinesses choose
particular business form.Compare and contrastthe advantages anddisadvantages of eachtype of business unit.Discuss the role ofaccounting information inmaking financialdecisions.Go to the nearest mini-mart and list all assetsthat can be and measuredin terms of money.Provide case studywhere students are ableto:
State the date of theBalance Sheet.
Total Assets, Totalliabilities and ownersequity.
The type of liability inthe business.
Whats makeup theowners equity of thebusiness.
Describe the 3 types ofbusiness organizationthrough Role Play; thestudents are to identifythe characteristics of
www.acra.gov.sg/general/directory.html
(for actual examplesrepresenting eachtype of businessunit)
http://www.jnj.com
http://info.sgx.com/webcorpinfo.inf
( Gives the latestinformation ofannual reports ofJohnson and JohnsonCorporation)
http://www.swcollege.com/vircomm/gita/gitall.html
(learn more aboutthe expandedaccounting equation)
http://www.accpac.com
(To know thedifferent kinds ofbusinessmanagementsoftware e.g.QuickBooks
accounting software,UBS etc )
http://www.solomom.com
(e-business softwarefor small to medium
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the 3 types of businessorganizations.
sized organisation)
Unit 2 Ledger and Balancing of Accounts
Glossary : Ledger, Purchases (Creditors) Ledger, Sales (Debtors) Ledger, General Ledger, Debit Balance, CreditBalance
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
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4WEEK
S
Students should be ableto : explain the purposeof the ledger. explain the reasonsfor maintaining
separate ledgers.analyse transactionsand post relevantdetails to appropriateaccounts in the ledgers. balance ledgeraccounts. interpret the detailsand the balances in theaccounts.
record transactions
related to drawings ofstock, cash or otherassets
The Ledger :Rules of Ledger
Entries.Types of Accounts.
Balancing / Closing
Accounts.
Teacher draws theledger and explains itsfunctions for each typeof accounts.
Teacher explains therules of entries for each
type of accounts andasks the students orallyand written to provetheir understanding.
Teacher explains theways of balancing andclosing all the accountsin the ledger and provesthe studentsunderstanding andknowledge by solving
the problems ofbalancing accounts onthe board.
http://www.bized.ac.uk/learn/business/accounting/busaccounts/pizza/stusxfve.htm
Unit 3 Source Documents and Books of Prime Entry
Glossary : Source Documents, Till Slips, An invoice, Cheque counterfoil, Sales invoice, Vouchers, Purchase invoice,Debit note, Credit note, Cheque, Receipt, Statement of account, Bank statement, Journals, Ledger,General Journal, General Ledger, Purchases Journal, Sales Ledger/Debtors Ledger, Returns Outwards
Journal , Purchases Ledger/Creditors Ledger, Sales Journal, Returns Inwards Journal, Trade Discount,
Cash Discount , Petty Cash, The Cash Book, Balance, Bank overdraft, Two column cash book, Threecolumn cash book, Cash discount, Contra entries, Discount allowed, Discount received, Petty Cash Book
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TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
5
WEEKS
SOURCE DOCUMENTS
Students should be ableto:- explain what are source
documents and theirimportance.
name and state the useof an invoice, creditnote, debit note,cheque, cheque
counterfoil, till slips,vouchers, receipt, bankstatement andstatement of accounts.
determine whichbusiness document is tobe used in a particulartransaction / situation.
Comprehend that theinformation in thesedocuments is used inthe recording of the
business transactions. state the different books
of original entry.
Objectivity concept Definition of source
documents. Features of source
documents. Importance of source
documents. Types and uses of
source documents.
(Invoice, Credit note,Debit note, Cheque,Cheques counterfoil, TillSlips, vouchers, Receipt,Bank Statement andStatement of Accounts.
Books of original entryor prime entry.
Ask students to identifysource documents usedin a particular/ giventransactions.
Exercises on matchingtransactions todocuments.
Ask the students to listthe source of
documents that a soletrader can use for hisbusiness.
Introduce students tothe actual examples ofused source documentstaken from differentbusinesses. Askstudents to name thedocuments and theirpurposes.
Role Play of a simplecash transaction and thesubsequent settlementof debt.
A project for students tocreate their ownbusiness documents.
http://www.bized.ac.uk/learn/business/accounting/busaccounts/pizza/stuone.htm
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Role play of simplycredit transactions.
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TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
BOOKS OF PRIME ENTRY
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Student should be able to: define and explain the
purpose of the journal. list the advantages and
uses of the GeneralJournal.
differentiate betweenthe General Journal andthe specialized journals
record transactions inthe following journals:-Cash Book, Petty Cashbook, Sales Journal,Purchases Journal,Returns Inwards Journal,Returns OutwardsJournal and General
Journal and post them toledgers. enter those transactions
that cannot be recordedin any special journal inthe General Journal andpost it to ledger.
write relevantexplanatory narrationsfor each entry.
identify the source ofdocuments for writingup the journals.
distinguish between atrade discount and cashdiscount.
calculate and record thetrade discount into the
Definition of journals. Role of journal in the
accounting process. Recording transactions
from source documentsinto the journals.
The General Journal. Advantages of using the
General Journal. Uses of the General
Journal. Recording into the
General Journal.Trade and cash
discount. Purchases Journal.Returns Outwards
Journal.Sales Journal.Returns InwardsJournal.
Recording transactionsinto Purchases Journaland Returns OutwardsJournal.
Recording transactionsinto Sales Journal andReturns Inwards Journal.
The Cash Book andPetty Cash.
Posting. Ledger. Posting from the
General Journal
Recording theinformation in thesource documents intodifferent types ofjournals.
Post the transactions in
the General Journal andthe Special Journal tothe appropriateaccounts in the ledgers.
List the similarities anddifferences betweenspecial journals andgeneral journal.
Calculate the tradediscount and cashdiscount by giving
numerical example.
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relevant journal. Posting from thePurchases Journal.
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
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differentiate between aGeneral Ledger, aPurchases Ledger andSales Ledger.
post entries from thejournals to the
appropriate ledgers.
Posting from theReturns OutwardsJournal.
Posting from the SalesJournalPosting from the Returns
Inwards Journal.
CASH BOOK
Student should be able to: explain Cash Book asa journal and a ledger. list and explain thepurpose of Cash Book. distinguish between,and account for, tradediscount and cashdiscount; discountallowed and discountreceived. explain contratransactions. state and follow theprocedure of preparing
a Cash Book. draw up a Cash Bookfollowing proper rulesand format.
Dual functions ofCash Book.
Purposes of CashBook.
Two column cash book. Difference between
trade discounts andcash discounts.
Difference betweendiscount allowed anddiscount received.
Three column cash book. Contra-entry
transactions Processing of
transactions in theCash Book.
Discuss and makeclear about: dualfunctions of a cashbook; purposes of acash book; differencebetween cash andtrade discounts;difference betweendiscount allowed anddiscount received;contra entrytransactions
Record transactionsin a two column andthree column cash
book . Role play- applied
daily life experience(money received/money paid)
http://www.bhl.co.nz/easybooks/(Usefulness of CashBook)
Microsoft OfficeProgram, then clickon MicrosoftMoney (Recordingof monthly receiptsand payments)
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PETTY CASH BOOK
Student should be able to: Explain the meaningof Imprest systemDetermine theformat of a Petty CashBook.Write up the PettyCash Book. Post the petty cashitems to the ledgeraccounts.
To differentiatebetween the type oftransactions to berecroded into the CashBook and the PettyCash Book.
The Imprest System Recording into the
Petty Cash Book Posting from the Petty
Cash Book
Simple introductionon Imprest Systemfor petty cashpayments and itsadvantages.
Illustrates the formatof an analysed pettycash book.
Highlight how thetotal for each columnis totaled at the endof the period.
Shows the postingfrom the petty cashbook to the ledger
http://www.ird.govt.nz/yoursituation-bus/running/recordkeeping/recordkeeping-pettycashbookillustration.html
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Unit 4 Bank Reconciliation Statement
Glossary : Bank statement, Bank reconciliation, Unpresented cheque, Uncredited cheque, Bank charges, Cheque
book, Standing order, Dishonoured cheque, Credit transfer, Bank giro transfer, Interest on fixed deposit,Interest on overdraft, Bank overdraft
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
2WEEK
S
Students should be able to: explain the reasons for
the discrepancybetween Cash Book(Bank Column) and BankStatement balances.
Bank Statement. Cash Book. Discrepancies between
Cash Book (BankColumn) and Bank
Statement.
Displays a sample of aBank Statement andexplains the entries.
http://teachers.cie.org.uk/teacherssupport/pdf/7110s03gp 2.pdf
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TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
explain the need forBank Reconciliation.
review transactionsmissing from the CashBook (Bank Column) orthe Bank Statement bylisting:
the items in the CashBook not entered inthe Bank Statement
the items in theBank Statement notentered in the Cash
Book adjust the Cash Book
(Bank Column) prepare a Bank
ReconciliationStatement starting fromthe Cash Book balance
prepare a BankReconciliationStatement starting fromthe Bank Statementbalance
prepare a BankReconciliationStatement when there isa bank overdraft
Adjust the Cash Book(Bank Column).
Bank ReconciliationStatement starting withCash Book (BankColumn) balance.
Bank ReconciliationStatement starting withBank Statementbalance.
Differing openingbalances and errors inthe Cash Book (Bank
Column) and the BankStatement. Bank overdraft and
Bank ReconciliationStatement.
Allow one student toenter transactions in the
Cash Book while thepartner records them inthe Bank Statement.Teacher supplies thetransactions.
Demonstrates atransaction onuncredited deposit andexplains the need forBank Reconciliation.
Compare a Bank
Statement with CashBook (Bank Column)entries.
Show the Cash Bookadjustment.
Introduce the termsuncredited cheques andunpresented cheques.
Demonstrates how aBank ReconciliationStatement is prepared.
Explains the transactionthat causes the openingbalances in Cash Book(Bank Column) and BankStatement to differ.
Explains how to dealwith errors in Cash Book
http://www.franklencomputer.com/check
writing_more_information.html
http://www.accaglobal.com/cpdrealise/
http://accounting10.tripod.com/content.html
http://www.goggle.c
om(search for bankreconciliation)
http://www.ida.gov.sg/idaweb/ebusiness
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(Bank Column). Explains how an
overdrawn balanceaffects the reconciliationprocess.
Role play-Groupstudents into groups ofbankers, traders,customers andsuppliers.
Unit 5 Trial Balance
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Glossary :Trial Balance, account balance, debit balance, credit balance, errors of omission, errors of commission,errors of principle, complete reversal of entries, compensating errors, errors of original entry, personalaccounts
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
2
WEEKS
TRIAL BALANCE
Students should be able to: determine the closing
balance of an account list accounts which are
debit and credit innature.
state the purpose ofpreparing a TrialBalance
explain the limitations ofthe Trial Balance
recognize that it is astatement of ledgerbalances at a particulardate
identify and explainthose errors which donot affect the TrialBalance
Determining thebalance of an account
Balancing Assets andLiabilities Accounts
Trial Balance Purpose of a Trial
Balance Limitations of a Trial
balance
Show how a TrialBalance is preparedat the end of aTrading period byusing a simpleexample using simpletransactions
www.Accounting10.tripod.com
www.Bized.ac.uk
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Unit 6 Financial Statements without adjustments
Glossary : Gross Profit, Gross Loss, Net Profit, Net Loss, Cost of Goods Available for Sale, Cost of Goods Sold(Cost of Sales), Additional cost of purchases, Net purchases, Net Sales, Operating Expenses,Other Revenue, Fixed Assets, Current Assets, Owners Equity (Proprietorship), Long TermLiabilities, Current Liabilities.
INCOME STATEMENT AND BALANCE SHEET (FINANCIAL STATEMENT)
3WEEKS
Students should be able to: calculate gross profit. calculate net profit or
losses draw up a Trading and
Profit and Loss Account. identify the additional
cost on purchases. determine the cost of
goods sold. transfer net profit/loss to
the capital account. close the Drawings
Account. explain how the closing
stock is valued.
Gross profit. Closing Nominal
accounts. Preparation of Trading
Account.
Closing stock, Openingstock.
Additional cost onpurchases.
Net profit. Preparation of Profit
and Loss Account. Closing of Nominal
Accounts affecting netprofit.
Closing of Drawings
Account. Balancing the Capital
Account. Net loss.
Transfer of AccountBalances to Final
Revise the closing ofnominal accounts.
Show the T-formatTrading and Profit andLoss Account on the
board.
www.Askltd.com
www.Staffs.ac.uk
www.Bized.ac.uk
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Accounts and CapitalAccount.
BALANCE SHEET
Students should be able to: classify assets into Fixed
and Current Assets. classify liabilities into
Long Term and CurrentLiabilities.
prepare a Balance Sheetfrom a Trial Balance.
Balance Sheet. Assets and Liabilities. Owners Equity. Preparation of the
Balance Sheet.
Book-keepingprocedure up to theBalance Sheet.
Analysis of the BalanceSheet.
Balance SheetEquation.
Show the format ofbalance sheet andfinancial postion.
WWW.Askltd.com
WWW.Staffs.ac.uk
WWW.Bized.ac.uk
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Unit 7 Balance Day Adjustments
Glossary : Accounting basic concepts, accrued, accruals, accrued expenses, accrued revenue, balance dayadjustments, expenses, revenue, prepayments, revenue prepaid, revenue received in advance,unearned revenue.
TIMEFRAME
SPECIFIC OBJECTIVES LESSON CONTENTS SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
ACCRUALS AND PREPAYMENTS
2WEEK
S
Students should be able to: recognise the
importance of matchingcosts and revenues
make the ledger entriesfor the followingbalance day
adjustments:Accrued ExpensesAccrued Revenue Prepaid ExpensesUnearned Revenue
Accounting Principlesand Balance DayAdjustments.
Accrued Expenses. Accrued Revenue. Prepaid Expenses. Unearned Revenue or
Revenue received inadvanced.
Explain the accountingperiod concept,matching and accrualconcepts
Explanation withexamples taken fromsimple transaction
relating to accrued andprepaid expenses andincome.
Show the simple stepsin recordingtransactions.
http://www.howto.co.uk/business/bookkeeping-books/accruals_and_prepayments/
http://www.bized.co.uk/learn/accounting/
infosystems/bait/work05.htm
www.Ventureline.Com/Glossary.asp
http://www.nrbarton.co.uk/about/ourservices_bookkeeping08.html
www.C21accounting.com/student/green/gj_student_text_mat
erials_frame.html
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YEAR 9 (2YR PROGRAMME)19
http://www.howto.co.uk/business/bookkeeping-books/accruals_and_prepayments/http://www.howto.co.uk/business/bookkeeping-books/accruals_and_prepayments/http://www.howto.co.uk/business/bookkeeping-books/accruals_and_prepayments/http://www.howto.co.uk/business/bookkeeping-books/accruals_and_prepayments/http://www.howto.co.uk/business/bookkeeping-books/accruals_and_prepayments/http://www.bized.co.uk/learn/accounting/infosystems/bait/work05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/work05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/work05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/work05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/work05.htmhttp://www.ventureline.com/Glossary.asphttp://www.ventureline.com/Glossary.asphttp://www.nrbarton.co.uk/about/ourservices_bookkeeping08.htmlhttp://www.nrbarton.co.uk/about/ourservices_bookkeeping08.htmlhttp://www.nrbarton.co.uk/about/ourservices_bookkeeping08.htmlhttp://www.nrbarton.co.uk/about/ourservices_bookkeeping08.htmlhttp://www.c21accounting.com/student/green/gj_student_text_materials_frame.htmlhttp://www.c21accounting.com/student/green/gj_student_text_materials_frame.htmlhttp://www.c21accounting.com/student/green/gj_student_text_materials_frame.htmlhttp://www.c21accounting.com/student/green/gj_student_text_materials_frame.htmlhttp://www.howto.co.uk/business/bookkeeping-books/accruals_and_prepayments/http://www.howto.co.uk/business/bookkeeping-books/accruals_and_prepayments/http://www.howto.co.uk/business/bookkeeping-books/accruals_and_prepayments/http://www.bized.co.uk/learn/accounting/infosystems/bait/work05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/work05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/work05.htmhttp://www.ventureline.com/Glossary.asphttp://www.ventureline.com/Glossary.asphttp://www.nrbarton.co.uk/about/ourservices_bookkeeping08.htmlhttp://www.nrbarton.co.uk/about/ourservices_bookkeeping08.htmlhttp://www.nrbarton.co.uk/about/ourservices_bookkeeping08.htmlhttp://www.c21accounting.com/student/green/gj_student_text_materials_frame.htmlhttp://www.c21accounting.com/student/green/gj_student_text_materials_frame.htmlhttp://www.c21accounting.com/student/green/gj_student_text_materials_frame.html -
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Glossary : Depreciation, Straight Line Method, Reducing Balance Method/ Diminishing Method, Revaluation method,Provision for Depreciation, Disposal, Gain on Disposal, Loss on Disposal
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS SUGGESTED TEACHING
LEARNING ACTIVITIESSUGGESTED
ON-LINE
DEPRECIATION AND DISPOSAL OF FIXED ASSETS
3WEEK
S
Students should be able to: explain depreciation. state and explain the
causes of depreciation. calculate annual
depreciation. record depreciation of
fixed assets in thegeneral ledger.
record provision fordepreciation.
adjust depreciation inIncome Statements
adjust provision fordepreciation in theBalance Sheet.
explain disposal. calculate Gain or Loss
on Disposal. provision for
depreciation amount inthe Disposal a/c.
Causes and Reasons ofDepreciation.
Methods ofDepreciation:-
Straight lineReducing balanceRevaluation
Recording theDepreciation of FixedAssets.
Recording Provision forDepreciation a/c, itseffect in the IncomeStatement and BalanceSheet.
Disposal Account. Fixed Assets a/c. Gain/ Loss on Disposal =
Selling Price-Net BookValue.
Provision fordepreciation on fixedasset disposed.
What is the relevancy ofmatching concept to thedepreciation of fixedassets?
Demonstrate andexplaining the differentmethods.
Recording the doubleentry between Provisionfor Depreciation a/c andits effect in the IncomeStatement and BalanceSheet.
Demonstrate on theboard the disposalaccount and effect onthe Fixed assets a/c.
Show the gain/loss on
disposal in relevantaccounts.
http://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/
http://www.calcbuilder.com/cgi-bin/calcs/AUT2.cgi/aol_gigitalcities
(A software to help carowners estimates theirvehicles value-try out ithas a depreciationcalculator!)
http://www.depreciat
ionsoftware.com/features.html( to simplifies thetedious fixed asstmanagement process)
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)20
http://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/http://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/http://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/http://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/http://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/http://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/http://www.calcbuilder.com/cgi-bin/calcs/AUT2.cgi/aol_gigitalcitieshttp://www.calcbuilder.com/cgi-bin/calcs/AUT2.cgi/aol_gigitalcitieshttp://www.calcbuilder.com/cgi-bin/calcs/AUT2.cgi/aol_gigitalcitieshttp://www.calcbuilder.com/cgi-bin/calcs/AUT2.cgi/aol_gigitalcitieshttp://www.depreciationsoftware.com/features.htmlhttp://www.depreciationsoftware.com/features.htmlhttp://www.depreciationsoftware.com/features.htmlhttp://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/http://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/http://www.howto.co.uk/business/bookkeeping-books/depreciation_the_straight_line_method/http://www.calcbuilder.com/cgi-bin/calcs/AUT2.cgi/aol_gigitalcitieshttp://www.calcbuilder.com/cgi-bin/calcs/AUT2.cgi/aol_gigitalcitieshttp://www.calcbuilder.com/cgi-bin/calcs/AUT2.cgi/aol_gigitalcitieshttp://www.depreciationsoftware.com/features.htmlhttp://www.depreciationsoftware.com/features.htmlhttp://www.depreciationsoftware.com/features.html -
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http://en.wikipedia.org/wiki/Depreciation
(more into depreciation)
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)21
http://en.wikipedia.org/wiki/Depreciationhttp://en.wikipedia.org/wiki/Depreciationhttp://en.wikipedia.org/wiki/Depreciationhttp://en.wikipedia.org/wiki/Depreciation -
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Glossary : Bad Debts, Credit Sales, Debtors, Bad Debts Written-off, Recovery of Bad Debts, Partial Settlement ofDebtors, Doubtful Debts, Provision for Doubtful Debts.
TIMEFRAME
SPECIFIC OBJECTIVES LESSON CONTENTSSUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
BAD DEBTS AND PROVISION FOR DOUBTFUL DEBTS
2WEEKS
Students should be able to : explain the credit sales. explain the reasons for
incurring bad debts. explain the difference
between bad debts anddoubtful debts.
explain recovery of baddebts and partialsettlement of debts.
prepare journal andledger for writing-off baddebts, recovery of baddebts and makingprovision for doubtfuldebts.
show the effects of baddebts, recovery of baddebts and provision fordoubtful debts in IncomeStatement and Balance
Sheet.
Bad Debts : Bad Debts Writing-off Bad Debts Recovery of Bad Debts Partial Settlement of
Debtors Difference between Bad
Debts and DoubtfulDebts
Provision for DoubtfulDebts :
Creation, Increasing Decreasing When Provision for
Doubtful Debts and BadDebts Accounts existsimultaneously
Explains the credit sales,existence of debtors andbad debts.
Ask students tointerview sole traders onthe effect of credit salesand bad debts to theirbusinesses.
Explains journal andledger entries for BadDebts written-off,Recovery of Bad Debtsand Partial Settlement ofDebtors.
Explains the effects ofcreation, increasing anddecreasing of Provisionfor Doubtful Debts inIncome Statement andBalance Sheet.
http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/
http://www.insolvencyhelpline.co.uk
https://secure.mas.gov.sg/msb/msbQuery.Cfm?tableset=i&tablename =115&tno=17
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)22
http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/http://www.insolvencyhelpline.co.uk/http://www.insolvencyhelpline.co.uk/http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/http://www.howto.co.uk/business/bookkeeping-books/accounting_for_bad_and_doubtful_debts/http://www.insolvencyhelpline.co.uk/http://www.insolvencyhelpline.co.uk/ -
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Glossary : Stock Valuation, Lower of Cost, Market value, Cost, historical cost principle, Conservatism principle,
TIMEFRAME
SPECIFIC OBJECTIVES LESSON CONTENTSSUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
INVENTORY VALUATION
1WEEKS
Students should be able to :
State the importance ofthe correct valuation ofinventory.
understand the basis ofinventory valuation atthe lower of cost and netrealisable value.
Explain the basis ofvaluing the closing stockat the lower of cost ormarket price.
prepare simple inventoryvaluation statements.
Importance of CorrectValuation of inventory
Basis of Valuing of the
Closing Stock: Lower ofCost and Market Price. Effects of Different
Figures for stock.
Simple Inventoryvaluation statements.
http://tutor2u.net/business/presentations/accounts/stockvaluation/default.html
http://www.encyclopedia.com/doc/1O18-inventoryvaluation.html
http://www.principlesofaccounting.com/chapter%208.htm
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)23
http://tutor2u.net/business/presentations/accounts/stockvaluation/default.htmlhttp://tutor2u.net/business/presentations/accounts/stockvaluation/default.htmlhttp://tutor2u.net/business/presentations/accounts/stockvaluation/default.htmlhttp://tutor2u.net/business/presentations/accounts/stockvaluation/default.htmlhttp://www.encyclopedia.com/doc/1O18-inventoryvaluation.htmlhttp://www.encyclopedia.com/doc/1O18-inventoryvaluation.htmlhttp://www.encyclopedia.com/doc/1O18-inventoryvaluation.htmlhttp://www.encyclopedia.com/doc/1O18-inventoryvaluation.htmlhttp://www.principlesofaccounting.com/chapter%208.htmhttp://www.principlesofaccounting.com/chapter%208.htmhttp://www.principlesofaccounting.com/chapter%208.htmhttp://tutor2u.net/business/presentations/accounts/stockvaluation/default.htmlhttp://tutor2u.net/business/presentations/accounts/stockvaluation/default.htmlhttp://tutor2u.net/business/presentations/accounts/stockvaluation/default.htmlhttp://www.encyclopedia.com/doc/1O18-inventoryvaluation.htmlhttp://www.encyclopedia.com/doc/1O18-inventoryvaluation.htmlhttp://www.encyclopedia.com/doc/1O18-inventoryvaluation.htmlhttp://www.principlesofaccounting.com/chapter%208.htmhttp://www.principlesofaccounting.com/chapter%208.htmhttp://www.principlesofaccounting.com/chapter%208.htm -
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Glossary : Trading concern, non-trading concern, capital expenditure, capital receipts, revenue expenditures, revenuereceipts.
TIMEFRAME
SPECIFIC OBJECTIVES LESSON CONTENTSSUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
CAPITAL AND REVENUE EXPENDITURES AND RECEIPTS
1WEEKS
Student should be able to: distinguish and account
for capital and revenueexpenditures.
distinguish and accountfor capital and revenuereceipts.
list and compare thecapital and revenueexpenditures andreceipts of a tradingconcern and non-tradingconcern.
calculate and comment
on the effect on profit ofincorrect treatment
calculate and commenton the effect on assetvaluations of incorrecttreatment.
Difference betweencapital and revenueexpenditures.
Difference betweencapital and revenuereceipts.
Capital and revenueexpenditures of atrading concern andnon-trading concern.
Capital and revenuereceipts of tradingconcern and non-tradingconcern.
Introduce the terms:capital expenditure,revenue expenditure,capital receipts andrevenue receipts.
List on the board (intable form) theexpenditures andincome of a tradingconcern and non-tradingconcern.
Divide the class into 2groups, then let themcontact local shop for 1
group and the othergroup to contact a localclub. Ask the shop andthe club about theircapital and revenueexpenditures and
http://www.bized.ac.uk/stafsup/options/a
ccounting/work03.html
http://teacher.cie.org.uk/teacher_support/pdf/7110_w03_gp_1.pdf
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)24
http://www.bized.ac.uk/stafsup/options/accounting/work03.htmlhttp://www.bized.ac.uk/stafsup/options/accounting/work03.htmlhttp://www.bized.ac.uk/stafsup/options/accounting/work03.htmlhttp://www.bized.ac.uk/stafsup/options/accounting/work03.htmlhttp://www.bized.ac.uk/stafsup/options/accounting/work03.htmlhttp://teacher.cie.org.uk/teacher_support/pdf/7110_w03_gp_1.pdfhttp://teacher.cie.org.uk/teacher_support/pdf/7110_w03_gp_1.pdfhttp://teacher.cie.org.uk/teacher_support/pdf/7110_w03_gp_1.pdfhttp://teacher.cie.org.uk/teacher_support/pdf/7110_w03_gp_1.pdfhttp://www.bized.ac.uk/stafsup/options/accounting/work03.htmlhttp://www.bized.ac.uk/stafsup/options/accounting/work03.htmlhttp://www.bized.ac.uk/stafsup/options/accounting/work03.htmlhttp://teacher.cie.org.uk/teacher_support/pdf/7110_w03_gp_1.pdfhttp://teacher.cie.org.uk/teacher_support/pdf/7110_w03_gp_1.pdfhttp://teacher.cie.org.uk/teacher_support/pdf/7110_w03_gp_1.pdf -
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receipts. Presentation inthe class will follow.
Divide students intogroups. Teachersprepare examples ofcapital, revenues andexpenditures on a
manila cards and askstudents to identifythem into theircategories.
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)25
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Unit 8 Financial Statements with Adjustments
Glossary : Refer to Unit 5, 7, 8 and 9.
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
3WEEK
S
Students should be able to: explain thedifference between atrading business and aservice business
prepare incomestatements (trading andprofit and lossaccounts) and balancesheets for tradingbusinesses in either
horizontal or verticalform
prepare incomestatements (profit andloss accounts) andbalance sheets forservice businesses ineither horizontal orvertical form
make adjustmentsfor provision for
depreciation using thestraight line (equalinstalment), diminishing(reducing) balance andrevaluation methods make adjustments
The effects and howthese reflect on theIncome Statement andBalance Sheet.
Expenses. Revenue. Prepayments. Revenue prepaid. Revenue received in
advance.
Unearned revenue.Depreciation of FixedAssets.
Bad Debts andProvisions
Drawings of goods
Refer to Unit 5, 7, 8 and9.
Refer to Unit 5, 7, 8and 9.
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)26
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for accrued and prepaidexpenses and accruedand prepaid income make adjustmentsfor bad debts andprovisions for doubtfuldebtsmake adjustments
for goods taken bythe owner for ownuse.
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
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Unit 9 Manufacturing Accounts
Glossary : Cost of Raw Materials Consumed, Direct Costs, Prime Costs, Factory Overheads/Indirect Cost, Costs OfProduction, Cost of Manufacturing, Work In Progress, Unfinished goods, Stock of Unfinished goods,Gross Profit on Trading, Market Price of Finished Goods, Finished Goods.
TIMEFRAME
SPECIFIC OBJECTIVES LESSON CONTENTS SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
3WEEKS
Students should able to : define the two types of
costs :Direct Cost (Prime
Cost) Indirect Cost
prepare themanufacturing account.
give examples of DirectCost and Indirect Cost compute the Prime Cost calculate the Cost of
Manufacturing(production)
show the treatment ofWork In Progress
prepare IncomeStatements to calculategross profit and netprofit of a manufacturingbusiness
prepare the BalanceSheet of amanufacturing business
make adjustments to
Manufacturing Account:Costs of RawMaterials.
Direct Costs.Prime Costs. Indirect Costs.Work In Progress.Costs of Production.
Market Price.Manufacturing Profit.
Manufacturers Tradingand Profit and LossAccount :
Finished Goods.Gross Profit onmanufactured andfinished goods.
ManufacturersBalance SheetClosing Stock On RawMaterials.
Closing Stock onFinished Goods.
Educational visit tomanufacturing firm forthe students able tounderstand the Cost ofRaw Materials, DirectCost, Indirect Cost andCost Of Production.
Assign a project for eachgroup in a class to
manufacture simpleproduct and ask thestudents to calculateCost of Raw Materials,Direct Cost, Indirect Costand Cost of Production.
Provide 1 product andask students to identifythe material used inproducing it andcalculate the cost (if
possible).
http://www.howto.co.uk/business/bookkeeping-books/manufacturing_accounts/
http://www.howto.co.uk/business/bookkeeping-
books/compiling_a_manufacturing_account_step_by_step/
http://www.bized.co.uk/learn/accounting/infosystems/bait/test05.htm
www.staff.ucsm.ac.uk/.../Manufacturing%20Introduction%201.ppt http://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)28
http://www.howto.co.uk/business/bookkeeping-books/manufacturing_accounts/http://www.howto.co.uk/business/bookkeeping-books/manufacturing_accounts/http://www.howto.co.uk/business/bookkeeping-books/manufacturing_accounts/http://www.howto.co.uk/business/bookkeeping-books/manufacturing_accounts/http://www.howto.co.uk/business/bookkeeping-books/manufacturing_accounts/http://www.howto.co.uk/business/bookkeeping-books/compiling_a_manufacturing_account_step_by_step/http://www.howto.co.uk/business/bookkeeping-books/compiling_a_manufacturing_account_step_by_step/http://www.howto.co.uk/business/bookkeeping-books/compiling_a_manufacturing_account_step_by_step/http://www.howto.co.uk/business/bookkeeping-books/compiling_a_manufacturing_account_step_by_step/http://www.howto.co.uk/business/bookkeeping-books/compiling_a_manufacturing_account_step_by_step/http://www.howto.co.uk/business/bookkeeping-books/compiling_a_manufacturing_account_step_by_step/http://www.bized.co.uk/learn/accounting/infosystems/bait/test05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/test05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/test05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/test05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/test05.htmhttp://www.staff.ucsm.ac.uk/.../Manufacturing%20Introduction%201.ppthttp://www.staff.ucsm.ac.uk/.../Manufacturing%20Introduction%201.ppthttp://www.staff.ucsm.ac.uk/.../Manufacturing%20Introduction%201.ppthttp://www.staff.ucsm.ac.uk/.../Manufacturing%20Introduction%201.ppthttp://www.staff.ucsm.ac.uk/.../Manufacturing%20Introduction%201.ppthttp://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/http://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/http://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/http://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/http://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/http://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/http://www.howto.co.uk/business/bookkeeping-books/manufacturing_accounts/http://www.howto.co.uk/business/bookkeeping-books/manufacturing_accounts/http://www.howto.co.uk/business/bookkeeping-books/manufacturing_accounts/http://www.howto.co.uk/business/bookkeeping-books/compiling_a_manufacturing_account_step_by_step/http://www.howto.co.uk/business/bookkeeping-books/compiling_a_manufacturing_account_step_by_step/http://www.howto.co.uk/business/bookkeeping-books/compiling_a_manufacturing_account_step_by_step/http://www.bized.co.uk/learn/accounting/infosystems/bait/test05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/test05.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/test05.htmhttp://www.staff.ucsm.ac.uk/.../Manufacturing%20Introduction%201.ppthttp://www.staff.ucsm.ac.uk/.../Manufacturing%20Introduction%201.ppthttp://www.staff.ucsm.ac.uk/.../Manufacturing%20Introduction%201.ppthttp://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/http://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/http://basiccollegeaccounting.com/category/cost-accounting/manufacturing-accounts/ -
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financial statements. Work In Progress atthe end.
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
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Unit 10 Correction of Errors and Suspense Account
Glossary : Errors of omission, Errors of commission, Errors of principle, Errors of original entry, Compensatingerrors, Reversal of entries, Suspense account, Differences in books, Understate, Overstate, Undercast,Overcast, Undervalue, Overvalue
TIMEFRAME
SPECIFIC OBJECTIVES LESSON CONTENTS SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
3WEEKS
Students should be ableto: lists, identify and
analyse errors notrevealed by a TrialBalance.
identify and correcterrors revealed by aTrial Balance with
Suspense Account. make journal and
ledger entriessupporting thecorrection of errors.
post entries toSuspense Accountwhere necessary.
analyze the effectsand correction oferrors on:
Trial Balance. Profit and Loss
Accounts. Balance Sheet.
Do Not Revealed Correction of errors not
revealed by a Trial Balancethru making journal andledger entries. Error of omission Error of commission Error of principle Compensating error Error of original entry Error of completereversal
Revealed: Creation of Suspense
Account when errorsrevealed by the TrialBalance: Wrong casting in thebooks of original entries. Incomplete doubleentries. Double entriescompleted but withdifferent amounts. Posting to the same side
Demonstrate correctionof error on the board thelist of transactions, whichdo not revealed andrevealed by trial balance.
Record the errors in theledger accounts andcorrect each error thruledger and journal
entries. Introduce and explain
the function of aSuspense Account whena Trial Balance totals arenot equal.
Identify and correcterrors, which affect theagreement of the TrialBalance totals and howthey are corrected.
Analyze the effects oferrors in Trial Balanceand draw up thecorrected Trial Balance.
Analyze the effects oferrors and also its
http://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/
http://www.howto.co.uk/business/bookkeeping-
books/correction_of_errors/
http://www.gen.com/archives/gen/1997/may2b/pg3a.htm
http://accounting10.tripod.com/slides11.1.ppt
http://www.bized.ac.uk/stafsup/options/accounting/work04.htm
http://www.bized.ac.uk/stafsup/options/accounting/mod2.tsuspense.htm
http://teachers.cie.org.uk/teachersupport/p
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)30
http://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/http://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/http://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/http://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/http://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/http://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/http://www.howto.co.uk/business/bookkeeping-books/correction_of_errors/http://www.howto.co.uk/business/bookkeeping-books/correction_of_errors/http://www.howto.co.uk/business/bookkeeping-books/correction_of_errors/http://www.howto.co.uk/business/bookkeeping-books/correction_of_errors/http://www.howto.co.uk/business/bookkeeping-books/correction_of_errors/http://www.howto.co.uk/business/bookkeeping-books/correction_of_errors/http://www.gen.com/archives/gen/1997/may2b/pg3a.htmhttp://www.gen.com/archives/gen/1997/may2b/pg3a.htmhttp://www.gen.com/archives/gen/1997/may2b/pg3a.htmhttp://accounting10.tripod.com/slides11.1.ppthttp://accounting10.tripod.com/slides11.1.ppthttp://accounting10.tripod.com/slides11.1.ppthttp://accounting10.tripod.com/slides11.1.ppthttp://www.bized.ac.uk/stafsup/options/accounting/work04.htmhttp://www.bized.ac.uk/stafsup/options/accounting/work04.htmhttp://www.bized.ac.uk/stafsup/options/accounting/work04.htmhttp://www.bized.ac.uk/stafsup/options/accounting/mod2.t%20suspense.htmhttp://www.bized.ac.uk/stafsup/options/accounting/mod2.t%20suspense.htmhttp://www.bized.ac.uk/stafsup/options/accounting/mod2.t%20suspense.htmhttp://www.bized.ac.uk/stafsup/options/accounting/mod2.t%20suspense.htmhttp://teachers.cie.org.uk/teachersupport/pdf/7110%20w03%20gp2.pdfhttp://teachers.cie.org.uk/teachersupport/pdf/7110%20w03%20gp2.pdfhttp://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/http://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/http://www.howto.co.uk/business/bookkeeping-books/the_trial_balance_errors/http://www.howto.co.uk/business/bookkeeping-books/correction_of_errors/http://www.howto.co.uk/business/bookkeeping-books/correction_of_errors/http://www.howto.co.uk/business/bookkeeping-books/correction_of_errors/http://www.gen.com/archives/gen/1997/may2b/pg3a.htmhttp://www.gen.com/archives/gen/1997/may2b/pg3a.htmhttp://www.gen.com/archives/gen/1997/may2b/pg3a.htmhttp://accounting10.tripod.com/slides11.1.ppthttp://accounting10.tripod.com/slides11.1.ppthttp://accounting10.tripod.com/slides11.1.ppthttp://www.bized.ac.uk/stafsup/options/accounting/work04.htmhttp://www.bized.ac.uk/stafsup/options/accounting/work04.htmhttp://www.bized.ac.uk/stafsup/options/accounting/work04.htmhttp://www.bized.ac.uk/stafsup/options/accounting/mod2.t%20suspense.htmhttp://www.bized.ac.uk/stafsup/options/accounting/mod2.t%20suspense.htmhttp://www.bized.ac.uk/stafsup/options/accounting/mod2.t%20suspense.htmhttp://teachers.cie.org.uk/teachersupport/pdf/7110%20w03%20gp2.pdfhttp://teachers.cie.org.uk/teachersupport/pdf/7110%20w03%20gp2.pdf -
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in both accounts. Correction of an error
requiring more than twoentries.
Effects of correction oferrors on Trial Balance.
Effects of correction oferrors on profit.
Effects of correction onBalance Sheet.
correction on Gross Profitand Net Profit.
Analyze the effects oferrors and also itscorrection on BalanceSheet.
Group work-1st Task-askeach group to makeerrors on purpose. Task2- exchange the taskwith different group andask them to correct theerrors.
df/7110 w03 gp2.pdf
http://www.google.com (search for book-keeping errors)
http://www.ida.gov.sg/idaweb/ebusiness
Unit 11 Control Account
Glossary : Subsidiary Ledger, Control Accounts, Trade receivables Control Account/ Revenue Ledger Control Account,Total Trade receivables Account, Trade payables Control Account/Raw materials Ledger Control Account,
Transfer (Contra), Minority Balances.
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
2WEEK
S
Student should be able to: explain the purpose of
control accounts. draw up the Trade
receivables ControlAccount.
draw up the Tradepayables Controlaccount.
enter the followingitems into the relevantcontrol account:- credit
Control Account. Purposes / Uses of
Control Account. Trade receivables
Control Account. Trade payables Control
Account. Transfers ( Contras ). Minority Balances in
Control Accounts
Prepare the Tradereceivables Controlaccount and Tradepayables Controlaccount from the giventransactions.
Name the source ofinformation for theconstruction of bothcontrol accounts.
Show the uses of theControl Accounts
http://www.ventureline.com/glossary.asp
http://www.bized.co.uk/learn/accounting/infosystems/bait/mod2_w_control.htm
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http://teachers.cie.org.uk/teachersupport/pdf/7110%20w03%20gp2.pdfhttp://www.google.com/http://www.google.com/http://www.ida.gov.sg/idaweb/ebusinesshttp://www.ida.gov.sg/idaweb/ebusinesshttp://www.ida.gov.sg/idaweb/ebusinesshttp://www.ventureline.com/glossary.asphttp://www.ventureline.com/glossary.asphttp://www.ventureline.com/glossary.asphttp://www.bized.co.uk/learn/accounting/infosystems/bait/mod2_w_control.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/mod2_w_control.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/mod2_w_control.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/mod2_w_control.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/mod2_w_control.htmhttp://teachers.cie.org.uk/teachersupport/pdf/7110%20w03%20gp2.pdfhttp://www.google.com/http://www.google.com/http://www.ida.gov.sg/idaweb/ebusinesshttp://www.ida.gov.sg/idaweb/ebusinesshttp://www.ventureline.com/glossary.asphttp://www.ventureline.com/glossary.asphttp://www.bized.co.uk/learn/accounting/infosystems/bait/mod2_w_control.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/mod2_w_control.htmhttp://www.bized.co.uk/learn/accounting/infosystems/bait/mod2_w_control.htm -
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Revenue and rawmaterials, receipts andpayments, discounts,returns, bad debts,dishonoured cheque,interest on overdueaccount, contra entries,
refund, opening andclosing balances on bothsides of the accounts.
identify and use thebooks of prime entry assources of informationfor the control accountentries.
explain how thetransfers (contra)between the Revenue
and raw materialsledgers are presented inthe control accounts.
describe how minoritybalances arise and howthey affect the controlaccounts.
Unit 12 - Incomplete Records
Glossary : Incomplete records, Statement of Affairs, Single Entry, Capital Comparison, Analysis of records, Margin, Mark-up,Inventory Turnover
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
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3WEEK
S
Students should be able to: prepare an opening and
closing statement ofaffairs
calculate profit (beforetax) or net loss from
changes in capital calculate Revenue, raw
materials, bank balanceand gross profit fromincomplete information
apply margin, mark-upand Inventory turnovercalculations to arrive atmissing figures.
Statement of Affairs Calculate Profit or Loss
from IncompleteRecords
Comparison of CapitalMethod
Method of Analysis
Explain the importanceof double entry book-keeping.
Explain with example:- The calculation of
profit using
capitalcomparison andmethod ofanalysis
Organize students intogroups of five to seven.Try to find somevendors (schoolcanteen) who do notpractice the doubleentry system of book-keeping. Try offering theservice and suggest tothe vendor that thegroup can help them tocarry out the properway to book-keepingunder the double entrysystem. List out thesteps to be taken by thegroup of student on howto implement it.
Divide students into
groups. Give samples ofcertain source of documents or/and someadditional informationabout the business. Then ask them to
http://toolkit.cch.com/text/P06_1350.asp
(to find out more aboutsingle and double entryaccounting system)
http://www.accaglob
al.com/archive/sa_oldarticles/11670
(mastering thetechniques)
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http://toolkit.cch.com/text/P06_1350.asphttp://toolkit.cch.com/text/P06_1350.asphttp://www.accaglobal.com/archive/sa_oldarticles/11670http://www.accaglobal.com/archive/sa_oldarticles/11670http://www.accaglobal.com/archive/sa_oldarticles/11670http://toolkit.cch.com/text/P06_1350.asphttp://toolkit.cch.com/text/P06_1350.asphttp://www.accaglobal.com/archive/sa_oldarticles/11670http://www.accaglobal.com/archive/sa_oldarticles/11670http://www.accaglobal.com/archive/sa_oldarticles/11670 -
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calculate the rawmaterials, Revenue,Trade receivables, Tradepayables, expenses,revenues and assets.
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Unit 13 Accounts of Clubs and Societies
Glossary : Receipts and payments accounts, Bar / Refreshments Trading, Bar / Refreshments profit, income andexpenditure account, surplus, deficit, accumulated fund, subscription account, subscriptions in advance,subscriptions in arrears.
TIME
FRAMESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHING
LEARNING ACTIVITIES
SUGGESTED
ON-LINE
3WEEKS
Student should be able to: distinguish between
Receipts and PaymentsAccounts and Incomeand ExpenditureAccounts.
draw up the Receiptsand Payments Accounts
prepare accounts forrevenue-generating
activities e.g.Refreshments andSubscriptions Accounts.
calculate theAccumulated Fund.
prepare the Income andExpenditure Accountsand Balance Sheets.
Comparison ofAccounting Terms Usedby a Business and ThoseUsed by a Club orSociety.
Receipts and PaymentsAccounts.
Income and ExpenditureAccounts.
Refreshments Trading
Account. Subscriptions Accounts. Accumulated Fund. Balance Sheets.
Discuss and explain:-Receipts and
Payments Accounts; Income and
ExpenditureAccounts.
Illustrate the similaritiesand differences betweennon-trading andbusiness organizations.
Calculate Accumulatedfund using simpleexamples.
Prepare subscription a/c. List the steps in
preparing the Financialstatements and balancesheet of non-tradingconcerns.
Ask students to imaginethemselves owning a
club (e.g badmintonclub)-provide info- termsof subscription, entrancefee and etc..The club hasa caf too.
Students will be given
www.bized.co.uk
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documents with infoabout the caf e.gregarding therefreshments. From allthe above info, ask themto calculate therefreshment profit.
Using the same club,give additional info onexpenses and income tocalculate thesubscription and surplus.
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Unit 14 Limited Companies
Glossary : Authorised, Registered or Nominal Capital, Issued capital, Subscribed capital, Called-up capital, Uncalledcapital, Paid-up capital, Unpaid-up capital, Ordinary shares, Preference shares, Deferred shares,Debentures, Dividends, Interim dividends, Final dividends, Shareholders fund.
TIME
FRAME
SPECIFIC OBJECTIVES LESSON CONTENTSSUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
3WEEK
S
Student should be able to: describe the features of
a Limited Company. distinguish between
limited and unlimitedliability.
Understand anddistinguish betweenauthorized, called-up,
paid-up share capital. explain the differences
between share capital(ordinary shares andpreference shares) andloan capital(debentures).
explain the differentclasses of capital of alimited companycomprising preference
share capital, ordinaryshare capital, generalreserve and retainedprofits.
calculate the dividendspaid on shares.
Limited Companies andtheir Features.
Classification of Capital. Classes of Shares. Debentures. Profit and Loss Account
of a Limited Company. Dividends. Balance Sheet of a
Limited Company. Comparison of the
Capital Structure of theSole Trader, Partnershipand Limited LiabilityCompany.
Describe the features of alimited company.
Compare the abovefeatures with other type ofbusiness i.e. soleproprietorship andpartnership.
Explain the meaning of thedifferent classification ofcapital.
Explain the differentclasses of shares withrespect to the payment ofdividends.
Explain the function ofDebentures and highlighttheir differences withshares of a company.
Explain final and interimdividends and how they arecalculated for the differentshares.
Prepare the format ofAppropriation accountshowing clearly thecalculation of dividends
Explain shareholders fundsand how they are
Visit coco cola website at:www.Cocoacola.ComRefer to the latestannual report andask student toidentify relevantitems.
Log on to theRegistrar of Companies website at:www.rcb.gov.sg
http://sbinformation.about.com/cs/ownership1/a/LLC.htm
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
YEAR 9 (2YR PROGRAMME)37
http://www.cocoacola.com/http://www.cocoacola.com/http://www.rcb.gov.sg/http://sbinformation.about.com/cs/ownership1/a/LLC.htmhttp://sbinformation.about.com/cs/ownership1/a/LLC.htmhttp://sbinformation.about.com/cs/ownership1/a/LLC.htmhttp://www.cocoacola.com/http://www.cocoacola.com/http://www.rcb.gov.sg/http://sbinformation.about.com/cs/ownership1/a/LLC.htmhttp://sbinformation.about.com/cs/ownership1/a/LLC.htmhttp://sbinformation.about.com/cs/ownership1/a/LLC.htm -
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contrast the capitalstructure of soleproprietorships,partnerships and limitedcompanies.
prepare theappropriation account.
calculate the shareholders fund.
calculated. Compare Financial
statements betweenSole Proprietorship andPartnership.
Group work-Each produceconcept map/ flow chartshowing steps in preparingthe final account for bothLimited companies andpartnership and make thecomparison.(Teacher willassess the work done fromeach group).
Unit 15 Partnership
Glossary : Partnership Agreement, Interest on Capital or Drawings, Share of Profit, Current Account, Profit and LossAppropriation Account
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
3WEEK
S
Students should be able to: Contrast a partnership
with a soleproprietorship.
Explain the advantagesand disadvantages offorming a partnership
Outline the importanceand contents of apartnership agreement.
calculate interest oncapital and interest ondrawings
Comparison betweenPartnership and SoleProprietorshipbusinesses.
The Advantages andDisadvantages of Partnership Businesses.
Partnership Agreement Loans from partners Interest on capital Partners salaries Interest on Drawings
Explain with example:- The Profit and Loss
AppropriationAccount.
The Current Accountof the partner.
The Owners Equity is
presented in theBalance Sheet withdetails of the CurrentAccounts OR thebalance broughtforward only.
www.Tutor2u.net
www.Bized.ac.uk
www.Accounting10.tripod.com
www.Accaglobal.com
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draw up the incomestatement, profit andLoss AppropriationAccount and balancesheet.
draw up Capital andCurrent Account of a
partner.
Distribution of profits Profit and Loss
Appropriation account Capital and Current
Accounts of aPartnership
Balance Sheet
Compare Financialstatements betweenSole Proprietorshipand Partnership.
Group work-Eachproduce conceptmap/ flow chart
showing steps inpreparing the finalaccount for both soletrader andpartnership andmake thecomparison.(Teacherwill assess the workdone from eachgroup)
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Unit 16 Interpretation and Analysis of Financial Statement
Glossary : Turnover, Interpret, Analyse, Acid-test ratio( quick/liquid ratio), Current ratio, Gross profit margin, Profit(before tax) margin, Average Inventory, Liquidity, Mark-up, Quick (liquid) assets, Rate of return on capital,Rate of Inventory turn, Ratio analysis, Working capital, Working capital ratio, Capital employed, Capitalowned.
TIMEFRAM
ESPECIFIC OBJECTIVES LESSON CONTENTS
SUGGESTED TEACHINGLEARNING ACTIVITIES
SUGGESTEDON-LINE
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3WEEK
S
Student should be able to: understand and
calculate the accountingratios which measuresprofitability
understand and
calculate the accountingratios which measuresliquidity
prepare simplestatements showinginter-firm comparisonand recognize theirlimitations
understand how ownersand other interestedparties use accountingstatements
recognize the limitationsof accountingstatements
Importance ofinterpretation andanalysis of Financialstatements and balancesheet.
Calculation of
profitability ratios asfollows: Return on capital
employed (ROCE) Gross profit as a
percentage ofRevenue
Profit (before tax) asa percentage ofRevenue
Calculation of liquidityratios as follows: Current ratio Quick ratio Rate of Inventory
turnover Collection period for
Trade receivables Payment period for
Trade payables
Inter-form Comparison
Users of AccountingStatement Limitations of
Accounting Statements
Introduce with themeaning of the wordsinterpret andanalyse (use ofdictionary).
Show how to calculate
the different accountingratios based on givensituations.
Group students into 3/4.Show a financialstatements of abusiness, compare itsperformance for thegiven years using theaccounting ratios,Interpret and analysethe significance of the
accounting ratios in theFinancial statements andbalance sheet.
Group work- From casestudy ask students tocalculate and commentson the businessperformances and givingsuggestions on how toimprove and etc.
http://www.office.com/global (Usefulexplanations onfinancial analysis)
http://www.manage
mentsystems.net/benefits/benemain.htm
(Accountingsoftware to assist infinancial analysis)
http://www.ventureline.com/(Sampleindustry analysisand ratioscomputed)
http://www.sgx.com.sg Annual reportsof well-known retailchains.
http://www.accountingformanagement.com/accounting_ratios.htm
IGCSE ACCOUNTING 0452 SPN 21 SCHEME OF WORK
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http://www.office.com/globalhttp://www.office.com/globalhttp://www.managementsystems.net/benefits/benemain.htmhttp://www.managementsystems.net/benefits/benemain.htmhttp://www.managementsystems.net/benefits/benemain.htmhttp://www.managementsystems.net/benefits/benemain.htmhttp://www.ventureline.com/http://www.ventureline.com/http://www.ventureline.com/http://www.sgx.com.sg/http://www.sgx.com.sg/http://www.accountingformanagement.com/accounting_ratios.htmhttp://www.accountingformanagement.com/accounting_ratios.htmhttp://www.accountingformanagement.com/accounting_ratios.htmhttp://www.accountingformanagement.com/accounting_ratios.htmhttp://www.accountingformanagement.com/accounting_ratios.htmhttp://www.office.com/globalhttp://www.office.com/globalhttp://www.managementsystems.net/benefits/benemain.htmhttp://www.managementsystems.net/benefits/benemain.htmhttp://www.managementsystems.net/benefits/benemain.htmhttp://www.ventureline.com/http://www.ventureline.com/http://www.sgx.com.sg/http://www.sgx.com.sg/http://www.accountingformanagement.com/accounting_ratios.htmhttp://www.accountingformanagement.com/accounting_ratios.htmhttp://www.accountingformanagement.com/accounting_ratios.htm -
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REFERENCES:
Bookkeeping and Accounts; FT Prentice Hall; Frank Wood.
IGCSE Accounting; Cambridge; Catherine Coucom.
Principles of Accounts; Marshall Cavendish Education 2nd /3rd/4th/5th Edition; Betsy Li, Tan Sai Kim, Goh Lin Chin.
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Principles of Accounts; A complete Course with S.B.A Guides; CEP; David Ramlochan; Chairman Lalla
OLevel Principles of Accounts; Loh Boon Foo, Ng Kim Hwa; Longman
Principles of Accounts; Pearson Longman; Low-Wong Yee Yong, Wang-Aung Ah Hong.
RECOMMENDED BOOKLET FOR STUDENTS:
Principles of Accounts Topic by topic with Notes and Exercises;
1st Edition; Hjh Harita binti Hj Hassan & Marhani binti Hj Mohd Loto Upper Secondary 4-ISBN 99917-54-12-1
o Upper Secondary 5-ISBN 99917-54-13-x
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