Year 3 Accounting Lesson Planners for SHS | NaCCA Aligned

Year 3 Accounting covers a lot in a short space of time – ratio analysis, partnership and company accounts, then cost and management accounting before WASSCE. This planner lays out the whole year week by week, built from the actual NaCCA Year 3 teacher manual, so you’re not guessing what comes next.

First Semester (Weeks 1-12)

• Professional ethics: ethical principles in preparing financial statements, and the threats to getting it wrong.
• Accounting ratios: working out and interpreting profitability, liquidity and efficiency ratios.
• Partnership accounts: appropriation, current and capital accounts, plus admission, retirement and goodwill.
• Company accounts: formation, key terms, and preparing Statements of Profit or Loss and Financial Position.

Second Semester (Weeks 13-24)

• Inventory valuation: FIFO, LIFO, weighted average and simple average methods.
• Payroll and labour costing: remuneration methods, payroll computation, labour turnover and idle time.
• Budgeting: sales, production, material and cash budgets, plus variance analysis.
• Decision-making: break-even analysis, relevant costing and special order pricing.

Delivered as an editable Word/PDF, so you can tweak dates, add your own examples or trim content to fit your timetable. Buy the semester you need or get both together.