Lesson Notes By Weeks and Term - Senior Secondary 3

Public sector account I

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Term: 2nd Term

Week: 3

Class: Senior Secondary School 3

Age: 17 years

Duration: 40 minutes of 2 periods each

Date:       

Subject:      Financial accounting

Topic:-       Public sector account I

SPECIFIC OBJECTIVES: At the end of the lesson, pupils should be able to

  1. Define public sector and public sector accounting
  2. Highlight the purpose of public sector accounting

INSTRUCTIONAL TECHNIQUES: Identification, explanation, questions and answers, demonstration, videos from source

INSTRUCTIONAL MATERIALS: Videos, loud speaker, textbook, pictures

INSTRUCTIONAL PROCEDURES

PERIOD 1-2

PRESENTATION

TEACHER’S ACTIVITY

STUDENT’S ACTIVITY

STEP 1

INTRODUCTION

The teacher reviews the previous lesson on contract account

Students pay attention

STEP 2

EXPLANATION

She defines public sector and public sector accounting

Students pay attention and participates

STEP 3

DEMONSTRATION

She highlights the purpose of public sector accounting

Students pay attention and participate

 

STEP 4

NOTE TAKING

The teacher writes a summarized note on the board

The students copy the note in their books

 

NOTE

PUBLIC SECTOR ACCOUNTING

Public sector can be defined as the government sector whose affairs or services are made known to the public (people in general) in aggregate and in detail reflecting all transactions involving the receipt, transfer and disposition of its fund and properties.

 

Public sector accounting can also be defined as the process of recording, analyzing and interpreting the financial transactions of the government.

 

Government accounting shows the receipts and disbursement of public funds in all levels of government. This is governed by the constitution of the Federal Republic of Nigeria 1979 as amended in 1989.

 

PURPOSE OF PUBLIC SECTOR ACCOUNTING:

  1. To serve as a basis for decision making
  2. To depict the source of government revenue
  3. To serve as a basis for appraisal of the performance of management.
  4. To serve as the basis for planning and making budget. Etc

EVALUATION:    1. Explain the following

  1. public sector
  2. public sector accounting
  3. Highlight the purpose of public sector accounting

CLASSWORK: As in evaluation

CONCLUSION: The teacher commends the students positively