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Preparation of Bank Reconciliation when there is Bank Overdraft

Introduction  Bank Reconciliation statement is prepared by the accountant when the cash book bank statement doesn’t match with the Pass Book. This is done with the intention of knowing the cause of the difference. Usually all firms open current Bank Account as there are so many transaction to record in the bank column of the

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Provision for bad Debt and Provision for Discount Allowed and Received

Provision for Bad Debt The provision for bad debts has to do with making room in the balance sheet account for instances when a client is unable to redeem their debt. Also known as Allowance for Bad Debts, it makes provision for Bad Debts as a contra asset account (i.e., an asset account with a

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Puberty

Introduction Puberty is the period during which growing boys or girls undergo the process of sexual maturation. In other word, Puberty is the time when a young person’s sexual and reproductive organs mature. Puberty involves a series of physical stages or steps that lead to the achievement of fertility and the development of the so-called

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SECOND TERM SCHEME OF WORK FOR JSS1 AGRICULTURAL SCIENCE LESSON NOTE

Lesson Note on Agricultural Science JSS1 Second Term   Second Term Scheme of Work for JSS1 Agricultural Science WEEK 1 CLASSIFICATION OF CROPS WEEK 2&3 CLASSES AND USES OF FARM ANIMALS WEEK 4&5 CHARACTERISTICS OF SELECTED FARM ANIMALS WEEK 7&8 METHOD OF WEEDS AND PEST CONTROL I WEEK 9 METHODS OF WEEDS AND PEST CONTROL

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