SSS3 ACCOUNTING

Lesson 1 : Nigerian Financial System 3 Topics

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Topic 1.1 – Meaning and concept of money market

Topic 1.2 – Characteristics of operators of the money market

Topic 1.3 – Capital market functions

Lesson 2: Capital Market 4 Topics

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Topic 2.1 – Meaning, Types and functions

Topic 2.2 – Meaning and reason for regulation

Topic 2.3 – Types of regulation

Topic 2.4 – Conditional for enlisting in capital markets

Lesson 3: Capital Markets II 5 Topics

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Topic 3.1 – Advantages of capital markets to : a) individuals

Topic 3.2 – Advantages of capital markets to : b) investors

Topic 3.3 – Advantages of capital markets to : c) economy

Topic 3.4 – Advantages of capital markets to : d) government

Topic 3.5 – Advantages of capital markets to : e) individual companies

Lesson 4: Loan Capital 2 Topics

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Topic 4.1 – Debentures types

Topic 4.2 – Distinction between shares and debentures

Lesson 5 – Securities And Exchange Commission (SEC) 4 Topics

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Topic 5.1 – Meaning and objectives

Topic 5.2 – Functions and tools of regulation

Topic 5.3 – Registration, surveillance and monitoring

Topic 5.4 – Investigation and enforcement

Lesson 6: Nigerian Stock Exchange 3 Topics

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Topic 6.1 – Definition, functions and operations

Topic 6.2 – Members(jobber, broker, etc )

Topic 6.3 – Abuja stock/commodity exchange

Lesson 7: Acquisition/Purchase Of Business 3 Topics

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Topic 7.1 – Meaning and reason for acquisition

Topic 7.2 – Terminologies

Topic 7.3 – Format

Lesson 8: Purchase Of Business Account 1 Topic

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Topic 8.1 – Format and preparation of purchase of business account

Lesson 9: Public Sector Accounting 3 Topics

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Topic 9.1 – Meaning and terminologies

Topic 9.2 – Source of government revenue

Topic 9.3 – Capital and recurrent expenditure

Lesson 10: Preparation Of Public Section Accounting 3 Topics

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Topic 10.1 – Terms of funds, heads and subheads

Topic 10.2 – Capital and revenue account

Topic 10.3 – Difference between public sector accounting and private sector accounting

Lesson 11: Preparation Of Personal Cost Budget 1 Topic

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Topic 11.1 – Preparation of personal cost budgets

Lesson 12: Branch Account 8 Topics

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Topic 12.1 – Meaning and types

Topic 12.2 – Reason for Branch account

Topic 12.3 – prepare: a) branch memorandum account

Topic 12.4 – prepare: b) branch returns account

Topic 12.5 – prepare: c) branch debtors account

Topic 12.6 – prepare: d) branch profit/loss account

Topic 12.7 – prepare: e) branch markup and margin

Topic 12.8 – prepare: f) differences between branch and department account

Lesson 13: Joint Venture Accounts 2 Topics

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Topic 13.1 – Meaning and differences between joint ventures and partnership

Topic 13.2 – Prepare joint venture memorandum account

Lesson 14: Consignment Account 2 Topics

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Topic 14.1 – Meaning and terminologies used

Topic 14.2 – Consignor and consignee

Lesson 15: Hire Purchase Accounts 4 Topics

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Topic 15.1 – Meaning, features and terminologies

Topic 15.2 – Vendors and hires ledger

Topic 15.3 – Preparation of hire purchase

Topic 15.4 – Account interest account

Lesson 16 : Contract Account 3 Topics

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Topic 16.1 – Meaning, features and terminologies

Topic 16.2 – Format and preparation of contract account

Topic 16.3 – Profit recognition method

SSS3 ACCOUNTING

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