NERDC SS 1 Accounting (Commercial Track) — Nigerian secondary school curriculum
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This course covers the NERDC-approved SS 1 Accounting (Commercial Track) curriculum. It follows the Nigerian national syllabus and prepares students for the WAEC/NECO SSCE examination.
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Introduction to Accounting: Objectives and Users
Accounting Concepts and Conventions
Source Documents: Invoices, Receipts, Vouchers
Books of Original Entry: Cash Book
Purchases and Sales Day Books
General Ledger: Posting and Balancing
Trial Balance: Errors and Corrections
Suspense Account
Bank Reconciliation Statement
Control Accounts: Debtors and Creditors
Depreciation: Straight Line Method
Depreciation: Reducing Balance Method
Final Accounts: Trading Account
Profit and Loss Account
Balance Sheet: Assets and Liabilities
Adjustments: Accruals and Prepayments
Introduction to Partnership Accounts
Revision and WAEC Past Questions
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