Book Keeping Form Four Necta Format for Certificate of Secondary Education Examination(CSEE)

Book Keeping Form Four Necta Format for Certificate of Secondary Education Examination(CSEE)

1.0        INTRODUCTION

This examination format has been prepared to replace the old format in order to ensure wide coverage of the syllabus.  The revised format will include multiple-choice, matching items and short answer/explanation questions which were not included in the former format.

2.0        GENERAL OBJECTIVES

The examination will test the candidates’ ability to: 

2.1 distinguish various book-keeping systems concerning financial matters and records.

2.2 understand the importance of keeping books of accounts for individuals, companies and the state.

3.0        GENERAL COMPETENCES

The examination will test the candidates’ ability to:

                3.1       discuss various book-keeping systems concerning financial matters and records.

3.2       analyse accounts terminologies with clarity for the purpose of communication and control of business.

                3.3       discuss book-keeping concepts of government accounting and auditing.

3.4       explain the importance of keeping books of accounts for individuals, companies and the state.

4.0        EXAMINATION RUBRIC

                4.1       One paper of 3 hours duration will be set. 

4.2 The paper will comprise 7 questions in sections A, B and C.  Candidates will be required to answer all the questions. 

4.3 Section A will consist of ten (10) multiple-choice and ten (10) matching items.  Each item will weigh one (1) mark. 

4.4 Section B will consist of two (2) short answer/explanation/calculation questions.  Each question will weigh ten (10) marks. 

4.5 Section C will consist of three (3) questions on manipulations and recording of transactions.  This section will weigh sixty (60) marks which will be distributed according to the weight of each question.

5.0         EXAMINATION CONTENT

                            5.1    Subject matter of book-keeping

                            5.2    Principle of double entry

                            5.3    Classification of accounts

                            5.4    Trial balance

                            5.5    Final accounts with adjustments

                            5.6    Books of prime entry

                            5.7    Petty cash and imprest system

                            5.8    Bank reconciliation statements

                            5.9    Government accounting and financial procedures

5.10 General journal

5.11 Correction of errors

5.12 Capital expenditure and revenue expenditure 5.13 Depreciation and disposal of fixed assets

5.14 Manufacturing accounts.

5.15 Control accounts

5.16 Single entry and incomplete records

5.17 Accounts for non-profit making organization

5.18 Bills of exchange

5.19 Joint venture accounts

5.20 Consignment accounts

5.21 Partnership account

5.22 Elements of auditing

5.23 Departmental accounts