BOOK-KEEPING EXAMINATION FORMAT FORM FOUR
(For Both School and Private Candidates)
This examination format is a revised version of the format issued by the National Examinations Council of Tanzania (NECTA) in 2008.
The format is based on the Book-keeping Syllabus for Ordinary Secondary Schools of 2016
The revised examination format emphasizes on measuring the candidates’ competences, especially in higher order thinking skills.
2.0 GENERAL OBJECTIVES
The examination will assess the extent to which the candidates can:
2.1 distinguish various Book-keeping systems concerning financial matters and records;
2.2 prepare and maintain accounting records of various business organisations;
2.3 apply the business concepts and principles in business activities;
2.4 use figures in business communications, analysis and decisionmaking;
2.5 apply problem-solving and computational skills in business activities;
2.6 demonstrate awareness and recognition of the consequences of accounting errors;
2.7 appreciate and use financial statements as a means of business communication; and
2.8 ascertain the results of business operations and financial position for a given period of time.
3.0 GENERAL COMPETENCES
The examination will assess the candidates’ ability to:
3.1 manage financial affairs in a responsible and effective manner in their lives, community and economic development;
3.2 perform business calculations;
3.3 apply the accounting concepts and principles in business activities;
3.4 use appropriate technology when dealing with financial matters;
3.5 demonstrate integrity and ethics in dealing with financial matters
3.6 present financial information effectively by using Generally Accepted Accounting Principles (GAAPs);
3.7 prepare accounting records of various business organisations;
3.8 demonstrate an understanding of business concept and principles;
3.9 demonstrate awareness and recognition of the consequences of accounting errors;
3.10 use figures in business communications, analysis and decisionmaking; and
3.11 distinguish various Book-keeping systems concerning financial matters and records.
4.0 EXAMINATION RUBRIC
There will be one paper of three (3) hours. The paper will consist of sections A, B and C with a total of nine (9) questions. Candidates will be required to answer a total of eight (8) questions which will weigh 100 marks.
<> Section A will consist of two (2) questions of which one question will comprise 15 multiple choice items. The second question will comprise five (5) matching items.
Question one (1) will carry 15 marks and question two (2) will carry five (5) marks, making a total of twenty (20) marks.
Candidates will be required to answer all questions.
<> Section B will consist of four (4) short answer questions of which two (2) questions will require candidates to provide brief explanations and the other two (2) will be on recording of financial transactions/business calculations.
The candidates will be required to answer all the questions. Each question will carry ten (10) marks, making a total of forty (40) marks.
<> Section C will consist of three (3) questions on problem solving/ manipulations or recording of financial transactions. The candidates will be required to answer two (2) questions.
Each question will carry 20 marks, making a total of 40 marks.
5.0 EXAMINATION CONTENT
5.1 Introduction to book-keeping
5.2 Books of prime entry
5.3 Principle of Double Entry
5.4 Trial balance
5.5 Elementary financial statements
5.6 Columnar cash books
5.7 Bank reconciliation statements
5.8 Government accounting and budgeting
5.9 Correction of book-keeping errors
5.11 Control Accounts
5.12 Accounting for single entry and incomplete records
5.13 Accounts of non-profit making organisations
5.14 Accounts for manufacturing firms
5.16 Accounting for joint businesses
5.17 Accounting for department stores
5.18 Elements of auditing.