REPUBLIC OF NAMIBIA

OMUSATI REGIONAL COUNCIL

DIRECTORATE OF EDUCATION
Reaching out for effective teaching & improved learners performance
Tel: +264 65 251574 Private Bag 529
Fax: +264 65 250676 OUTAPI

ACCOUNTING NSSCO YEAR PLAN 2024

THEMES Units Topics Week Date Date
started completed
1.Basic Unit 1: FIRST SEMESTER
Accounting Basic
systems Principles of
Accounting 1.1 Introduction to accounting
1.2 The accounting equation
1.3 Double entry system
1.4 The ledger
Unit 2 : 2.1 Introduction to subsidiary books
Books of 2.2 The Cash Book
First Entry 2.3 Petty Cash Book
2.4 Debtors Journal
2.5 Creditors Journal
2.6 Returns Journals
2.7 General Journal

SECOND SEMESTER
Unit 2
continues 2.8 Wages Journal
2.9 Other business documents
Unit 3: 3.1 Bank reconciliation
Verification 3.2 The Trial Balance
of 3.3 Correction of errors
Accounting 3.4 Debtors List, Creditors List and
records
Control
Unit 4,
Accounting 4.1 Accounting Principles
principles
 2. Unit 1
Preparation
& Principles Adjustments 1.1 Adjustment for final accounts and
of final in the financial statements (no opening
accounts Accounts balance adjustments for the current
and financial period required)
Financial
statements

1.2 Accrued income, accrued expenses,

prepaid expenses and income received
in advance
1.3 Bad debts and provision for doubtful
debts
1.4 Depreciation of non- current assets
Year 2 (Grade 11)
FIRST SEMESTER
THEME 2 Units Topics Date Date
started completed

Unit 2 2.1 Final accounts and financial

statements
Final
accounts &
Financial
statements
Unit 3: 3.1 Nature of partnerships
3.2 Accounting for partnerships
Partnership

3.Prepartion Unit 1 1.1 Production costs

of other Manufacturing
forms of Businesses
Accounting 1.2 Income Statement and Statement
systems of Financial Position
Unit 2:
Single entry
& incomplete 2.1 Financial Statements from
record incomplete records

SECOND SEMESTER
Unit 2:
Single entry
 & incomplete 2.1 Financial Statements from
record incomplete records

4. Unit 1: 1.1 Ratios

Interpretatio Ratios &
n of Interpretation
Accounting 1.2 Interpretation and evaluation of
statements final accounts and financial
statements