SCHEME OF WORK – LOWER 6 YEAR 2023 MONDAY BATCH

LESSON DATES TOPICS (SECTIONS 1&2) OF SYLLABUS

S SCHEME OF WORK – LOWER 6 YEAR 2023 SATURDAY BATCH
1 JAN 9 Books of Prime Entry / Accounting Equation
LESSON
2 DATES16 Accruals and prepayments TOPICS (SECTIONS
and 1&2)margin
mark up and OF SYLLABUS
/ Concepts and conventions
3S 23 Irrecoverable debts and provision for bad debt ( general and specific)
41 Jan 7 30 Books of Prime Entrystatement
Bank reconciliation / Accounting Equation
2
5 FEB146 Accruals and prepayments
Control accounts part 1 and mark up and margin / Concepts and conventions
3
6 21
13 Irrecoverable
Control accountsdebts and
part 2 provision for bad debt ( general and specific)
47 28 Bank reconciliation
20 Capital and revenue statement
expenditure
5
8 Feb274 Control accounts part 1
Depreciation
6
9 MAR11 6 Control accounts part 2
Depreciation
107 18
13 Capital and revenue expenditure
Depreciation
118 25
20 Depreciation
Valuation of inventory and IAS 2
129 March27 4 Depreciation
Valuation of inventory & IAS 2
10
13 APRIL113 Depreciation
Suspense and correction of errors
11
14 18
10 Valuation of inventory
Suspense and correctionand IAS 2
of errors
12
15 25
17 Valuation
Incompleteofrecords
inventory & IAS 2
13 April24
1 Suspense
NO TUITION and correction of errors
14
16 MAY 1 8 Suspense
Incomplete and correction of errors
records
15
17 15
8 Incomplete records
18 22
15 NO TUITION to sole trader / partnership financial statements
Introduction
16
19 29
22 Partnership records
Incomplete financial statements
17
20 May29 6 Incomplete
Introductionrecords
to company accounts
18
21 13 Introduction
JUNE 5 Issue of shares to and
solebook
trader / partnership
keeping entries financial statements
19
22 20
12 Partnership financial statements
Issue of shares
20
23 27 Introduction to company accounts
19 Issue of debentures
21
24 June263 Issue of shares
Financial and book
statements keeping entries
of company
22
25 10 Issue of shares
JULY 3 Ratio analysis
23
26 17
10 Issue
Ratio of debentures
analysis
24
27 24 Financial statements of company
17 Cost behaviour
25
28 July24
1 Ratio analysis
Material costing
26
29 8 Ratio analysis
31 Labour costing
27 AUG15 7 Cost behaviour
NO TUITION
28
30 22 Material costing
14 Labour costing
29
31 29
21 Labour costing
Overheads
32 August28 5 NO TUITION
Overheads
30
33 SEPT124 Labour
Job andcosting
batch costing
31
34 11 Overheads
19 Marginal costing and Break even Analysis
32
35 26
18 Overheads
Marginal costing and Break even analysis
33
36 Sept252 Job and batch
Marginal costing
costing and Absorption costing
34
37 OCT 29 Marginal
Marginal costing
costing and
and Break even Analysis
Absorption costing
35
38 16 Marginal costing and Break even
23 Marginal costing and decision making analysis
36
39 23
30 Marginal costing and Absorption costing
decision making
37
40 Nov306 Marginal costingaccounts
Manufacturing and Absorption costing
38
41 October13 7 Marginal costing and decision making
Manufacturing accounts
39
42 14
20 Marginal costing
Not for profit and decision making
organisation
40
43 21
27 Manufacturing accounts
Not for profit organisation
41
44 Dec28
4 Manufacturing accounts
Dissolution of partnership
42
45 Nov11
4 Not for profit
Dissolution of organisation
partnership
43 11 Not for profit organisation
44 18 Dissolution of partnership
45 25 Dissolution of partnership