Katangalika Day Secondary School
MINISTRY OF GENERAL EDUCATION
GRADE TWELVE PRINCIPLES OF ACCOUNTS SCHEMES OF WORK FOR TERM TWO 2022
WEE TOPIC/SUB - TOPIC
K
1& ADJUSTMENTS TO FINAL
ACCOUNTS
2  Adjustments
 Depreciation of fixed assets
 Causes
 Straight line method
 Reducing balance method
 Revaluation method
 Accounting entries
3& ADJUSTMENTS TO FINAL
ACCOUNTS
4  Disposal of fixed assets
Accounting entries for disposal
 Accruals and prepayments
 Bad debts
Business Studies Department
KATANGALIKA DAY SECONDARY SCHOOL
BUSINESS STUDIES DEPARTMENT
SPECIFIC OBJECTIVES METHODS REFERNCE ASSESSMENT
PSBAT - Question and - Academic helpline by - Class exercise
- Explain the meaning of the term adjustments to answer Chibuye Lovemore P.A - Home work
final accounts - Verbal Senior Secondary
- Define depreciation of fixed assets exposition - Business accounting by
- Identify and explain the causes of depreciation - Group discussion Frank Wood
of fixed assets - Illustration
- Explain the straight line method
- Calculate depreciation using a straight-line
method
- Explain the reducing balance method
- Calculate depreciation using a reducing balance
method
- Explain the revaluation method
- Calculate depreciation using a revaluation
method
- Show the accounting entries for depreciation in
the books off accounts
PSBAT - Question and - Academic helpline by - Class exercise
- Explain disposal of fixed assets answer Chibuye Lovemore P.A - Home work
- Explain the accounting entries for disposal of - Verbal Senior Secondary
fixed assets exposition - Business accounting by
- Explain the accruals and the prepayments - Group discussion Frank Wood
- Show the accounting entries for accruals and - Illustration
prepayments
- Explain the bad debts
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 Katangalika Day Secondary School Business Studies Department

- Show the accounting entries for bad debts

5& ADJUSTMENTS TO FINAL PSBAT - Question and - Academic helpline by

ACCOUNTS - Explain the provision for bad and doubtful answer Chibuye Lovemore P.A - Class exercise
6  Provision for bad debts and debts - Verbal Senior Secondary - Mid term
doubtful debts - Show the accounting entries for provision for exposition - Business accounting by tests
 Increase and decrease in bad and doubtful debts - Group discussion Frank Wood
provision for bad and doubtful - Explain the increase and decrease in the - Illustration
debts provision for bad and doubtful debts

7& LIMITATIONS OF THE TRIAL PSBAT - Question and - Academic helpline by - Class exercise
BALANCE - Explain the limitations of the trial balance answer Chibuye Lovemore P.A
8  Errors not revealed by the trial - Identify and explain the errors not revealed by - Verbal Senior Secondary
balance the trial balance exposition - Business accounting by
 Errors revealed by the trial - Correct the errors not revealed by the trial - Group discussion Frank Wood
balance balance - Illustration
- Identify and explain the errors revealed by the
trial balance
- Correct the errors revealed by the trial balance

9 SUSPENSE ACCOUNT PSBAT - Question and - Academic helpline by - Class exercise

 Suspense account - Define the suspense account answer Chibuye Lovemore P.A
- Explain the suspense account - Verbal Senior Secondary
- Prepare the suspense account exposition - Business accounting by
Frank Wood

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 Katangalika Day Secondary School Business Studies Department

10 & BANK RECONCILIATION PSBAT - Question and - Academic helpline by - Class exercise
STATEMENT - Explain the bank reconciliation statement and the answer Chibuye Lovemore - Take home
11  Bank reconciliation statement reasons for preparing the bank reconciliation - Verbal P.A Senior Secondary assignment
 Cash book (Bank Column) statement exposition - Business accounting
 Bank statement - Explain the cash book Bank Column only - Group discussion by Frank Wood
 Revised cash book - Explain the bank statement - Illustration
 Bank reconciliation statement - Prepare the revised cash book
- Prepare the bank reconciliation statement
12 &
13 WRITING THE END OF TERM TWO TESTS

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