Description
Built for day-to-day classroom planning, the SS1 Financial Accounting Scheme of Work 2026 organises the revised national curriculum into clear weekly teaching priorities. The content here is specific to Financial Accounting: representative areas include Assets, Liabilities and Equity, The Ledger: Relationships Between Ledger Accounts and Books… and Trading Account of a Sole Trader.
The weekly progression connects classroom concepts with enterprise, markets, records, decisions and real economic activity, making the subject easier to teach through familiar examples.
SS1 Financial Accounting term-by-term coverage
First Term: Starts by addressing Double Entry System of Accounting, Assets, Liabilities and Equity, Accounting Concepts, Business Documents, and Books of Prime Entry.
Second Term: Extends the work through The Ledger, The Ledger: Relationships Between Ledger Accounts and Books of Prime Entry, The Cash Book (I): Structure and Format of the Cash Book, Petty Cash Book: Expenses Recorded in the Petty Cash Book, and Bank Reconciliation Statement: Terminologies in Bank Reconciliation.
Third Term: Rounds out the session with The Trial Balance, Trading Account of a Sole Trader, Income Statement, Statement of Financial Position: Adjustments Affecting the Statement of Financial Position, and Partnership Account: Treatment of Admission of New Members; Types of Partners.
Curriculum themes: Accounting regulations and governance; Journal, ledger and cash accounts; Final accounts and special accounts
What teachers get in this Financial Accounting scheme
- First, Second and Third Term coverage organised into a coherent senior-secondary teaching sequence
- Curriculum themes translated into weekly content, competencies, skills and examinable objectives
- Practical, analytical or application-based activities where the subject requires them
- A planning structure suitable for teachers, heads of department, supervision and assessment
This page is intended to satisfy teachers looking for a complete SS1 Financial Accounting scheme of work 2026, including the First Term, Second Term and Third Term sequence.
Related HeadTeacher.ng resources: SS1 New National Curriculum PDFs • SS1 Marketing Scheme of Work 2026 • SS1 Commerce Scheme of Work 2026
Developed and published by HeadTeacher.ng as a curriculum implementation resource for Nigeria’s revised curriculum.
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