Form four Book Keeping necta examination format
NECTA EXAMINATION FORMAT
BOOK-KEEPING
(For Both School and Private Candidates)
1.0 INTRODUCTION
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
emphasises 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 problemsolving/
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.
135
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
5.10 Adjustments
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
5.15 Consignments
5.16 Accounting for joint businesses
5.17 Accounting for department stores
5.18 Elements of
auditing.
