INFORMACION GENERAL DEL INVESTIGADO
18. La formación académica que recibí es la adecuada para
account: This is the control account of all entries posted to purchases or bought ledger. Items of purchase ledger:
The Teacher presents the chart and demonstrates on the creditors control account.
Makes entries in the account and direct students to
Makes teaching resourceful
The student listen toe the teacher and watch the
demonstrati
on of
creditors
Preparation of control accounts.
193
193 Returns outwards,
Discount received, cash or cheque payment or creditor, credit purchase, contra. Preparation of p8urchases ledger control.
prepare same using textbooks
control account.
They make entries in the account and use textbooks for the exercise as directed.
5 Application/Evaluati on: The level of understanding is assessed through the teacher‟s questions only.
To determined the success of lesson delivery, the teacher asks the following question 1. What is
control account?
2. Name 5
division of account and state principle of control accounts 3. State at least 5
uses of control account 4. What is sales
ledger control account?
Provides for teaching contents and material only.
Students answer the questions thrown by the teacher, the way the understand and follow the lesson.
Preparation of control account
Chalkboard Summary:
Control Accounts are account summarized into sales purchase ledger or debtors and creditors control accounts respectively. The uses of control accounts include: helps to locate errors, acts as deterrent against fraud, helps in speedy computation of aggregate balance, ensures division of labour, etc. In the principles of control accounts if opening balance is determined, total of entries that goes to increases the balance will be added whiled total entries that goes to reduced the balance will be subtracted to have the closing balance of debtors and creditors respectively.
Assignment: 1. State the principles of control account solve exercise 17.2 page167 Essential Financial Accounting (3rd Ed) by Longe and Kazeem.
194
194 APPENDIX F
POPULATION DISTRIBUTION BY SENATORIAL ZONES, LOCAL GOVERNMENT AREAS AND SCHOOLS
S/N PUBLIC SCHOOLS ACCOUNTING
STUDENTS
AKWA IBOM SOUTH (EKET)
TOTAL
1 Eket LGA
1. Government Secondary School, Afaha Eket 50
185
2. Eket Modern High School, Ekpene Obo 22
3. Nduo Eduo High School, Eket 5
4. CDA Secondary School, Ikot Eket 10
5. Community Secondary Commercial School, Ikot Uso Ekong
25
6. Girls‟ High School, Ikot Ibiok 29
7. Community Secondary School, Odio Eket 7 8. Community Secondary School, Idung Iniang 6 9. St. Francis Secondary School, Ikot Ataku 31
2 Esit Eket LGA
1. National High School, Etebi 10
27
2. Secondary School, Edor 5
3. Community Secondary School, Akpa Utong 12
195
195
3 Ibeno LGA
1. Secondary Grammar School, Ibeno 15 15
4 Ikot Abasi LGA
1. Comprehensive High School, Edemaya 11
67 2. Community Secondary Commercial School, Odoro
Atan
5
3. Secondary Commercial School, Ibekwe 26 4. Ukpum-Okon Comprehensive Secondary School,
Okon
15
5 Eastern Obolo LGA
1. Community Secondary School, Iko Town 25
40 2. Okoromita Comprehensive Secondary School,
Okorette
10
3. Government Comprehensive Secondary School.
Amadaka
5
6 Mbo LGA
1. Enwang Comprehensive Secondary School, Enwang 3
13
2. Community Secondary School, Egbughu -
3. Community Secondary Commercial School. Udessi 10
196
196
7 Udung Uko LGA
1. Community Secondary School, Udung Uko 12 12
8 Mkpa Enin LGA
1. Ibiaku Clan Community Secondary School, Ikot Ebak 10
102 2. Community Secondary Commercial School, Esa Ekpo 15
3. Secondary School, Ibotio Ndon 20
4. Community High School, Ikot Essien 6
5. Adiaha-Obong Girls‟ High School, Ikot Ekop 10
6. Esetang High School, Ekim 2
7. Fr. Fintan Memorial Secondary school, Ikot Ntot 10 8. Community Secondary School, Mkpat Enin 5
9. Secondary School, Ukam 7
10 Asong Community Secondary School, Ikot Ekong 29 11. Ikpa Ibom Comprehensive Secondary School, Ikot
Ekong
11
12. EDU Secondary School, Ikot Edeghe -
13. Community Secondary School, Iffe Town 10 14. QIC Secondary Commercial School, Minya 15 15. Community Secondary School, Nya Odiong 3
197
197
9 Okobo L.G.A
1. Union Secondary School, Nsie -
25 2. St. Vincent Secondary School, Oti-Oron 5
3. National High School, Nung Atai 10
4. Eastern Okobo High School, Obufi 2
5. Community Secondary School, Odobo Okobo 5 6. Comprehensive Secondary School, Okobo 1
7. Methodist Secondary School. Offi -
8. Community Secondary School, Urue Ita 2
10 Onna L.G.A
1. Oniong East Community Secondary School, Ikwe 10
106 2. Community Secondary Commercial School, Ikot Ebiere 15
3. QIC Senior Science School, Ndon Eyo -
4. Afaha Inang Secondary School, Ikot Idem Udo 25
5. Onna Peoples‟ High School, Abat 29
6. Community Secondary School, Ikot Akpan Ishiet 10 7. Nung Oku Itina Community Secondary School, Ikot
Mbong
-
8. Secondary School, Okat 5
9. Onion West Community Secondary School, Ikot Edors 12
198
198
11 Oron LGA
1. Mary Hanney Secondary School, Oron 10
39 2. Methodist Senior Science College, Oron -
3. Community Secondary School, Eyo-Abasi 29
12 Urue Offong/Oruko LGA
1. Community Secondary School, Mbukpo/Eyokan 10
63
2. Community Secondary School, Okuko 29
3. Ubodung Community Secondary School, Oruko -
4. Comprehensive High School, Okossi 24
199
199
AKWA IBOM NORTH-EAST (UYO)
1 Etinan LGA
1. Etinan Institute, Etinan 45
101 2. Etinan Community Comprehensive Secondary School,
Etinan
10
3. St. Theresa‟s Secondary School, Edem Ekpat - 4. Community Secondary School, Asuna, Etinan 20 5. Community Secondary Commercial School, Ikot Eba 15 6. Community Secondary Grammar School, Ikot Akpabio -
7. Community Secondary School, Ikot Nte 26
8. Comprehensive Secondary School, Nkana 20
9. Community Secondary Grammar School, Ikot Itina - 10
.
Salvation Army High School, Efa -
11 .
Community Secondary School, Mbioto II 20
2 Ibesikpo LGA
1. Ibesikpo Secondary Commerical School, Nung Udoe -
71 2. Brotherhood Secondary School, Ikot Ide Akpakpan -
3. Community Secondary Grammar School, Ikot Essien 20 4. Community Secondary School, Ikot Akpa Etok/Ediam 26 5. Asutan Ekpe Comprehensive Secondary School, Okop Ndua
Erong
10
6. Iwawa Usung Eket Sec. Comm. School, Ikot Akpa Edung 5
7. Ndikpo Grammar School, Ikot Obio Nko 10