Curriculum Shule Direct Tanzania Secondary School Form 1 Bookkeeping

Bookkeeping Form 1 Syllabus

  1. INTRODUCTION OF BOOK KEEPING
    1. Basic Accounting Concepts and Principles
      1. The Relationship among Accounting Concepts
      2. Relevance of Accounting Concepts and Principles in Book keeping
      3. Basic Accounting Concepts and Principles
    2. The Concept of Book keeping
      1. The meaning of Book keeping
      2. Importance of Book keeping
      3. Relationship between Book keeping and Accounting
      4. Common terms used in Book keeping
  2. ELEMENTARY FINANCIAL STATEMENT
    1. Statement of Financial Position
      1. Prepare Statement of Financial Position
      2. Determine the value of non-current assets, liabilities and owners' equity
      3. Describe a Statement of Financial Position
    2. Income Statement
      1. Prepare an Income Statement
      2. Explain the treatment of stock in Income Statement
      3. Describe an Income Statement
    3. Concepts of Financial Statements
      1. Identify the Key user of Financial Statements
      2. Describe the purpose of Financial Statement
      3. Meaning of Financial Statements
  3. TRIAL BALANCE.
    1. Preparation of a Trial Balance
      1. Examine the agreement of the Trial Balance's total
      2. Prepare a Trial Balance
      3. Adapt the rule when preparing the Trial Balance
    2. Concept of Trial Balance
      1. Advantages and Disadvantages of a Trial Balance
      2. Recognize the need of a Trial Balance
      3. Meaning of a Trial Balance
  4. PRINCIPLE OF DOUBLE ENTRY
    1. Recording of Business Transactions
      1. Apply the rule for Debiting and Crediting accounts
      2. Analyse Business Transaction
    2. Concept of Double Entry
      1. Importance of Double Entry
      2. Describe the Principle of Double Entry system
      3. Explain the meaning of Double Entry
  5. BOOKS OF PRIME ENTRY
    1. Ledger
      1. Relate Ledger with an Account
      2. Types of Ledgers
      3. Importance of a Ledger
      4. Meaning of a Ledger
    2. Types of Books of Prime Entry
      1. Prepare the Books of Prime Entry
      2. Analyze the Documents used in the Books of Prime Entry
      3. The Use of Books of Prime Entry
      4. Meaning of Books of Prime Entry
  6. Subject Matter Of Book Keeping
    1. Subject Matter of Book Keeping
      1. Define book keeping
      2. Explain the role of Book-keeping
      3. Explain the concepts of business entity
  7. Principles Of Double Entry System
    1. Recordings of Business Transactions
    2. Principles of Double Entry Sysytem
      1. Describe what a business transaction is
      2. Analyses a business transaction
      3. Sort the changing values of things owned and owed
      4. Determine account balances
  8. Classification Of Accounts
    1. Classification of Accounts
      1. Differentiate between personal and impersonal accounts
  9. Trial Balance
    1. Trial Balance
      1. Define the Trial Balance
      2. Construct a Trial Balance
      3. Give the advantages and short falls of the Trial Balance
  10. Stock
    1. Stock
      1. Distinguish between stock at start and stock at close
      2. Identify the treatment of stocks in the books of the business with particular reference to the final accounts
  11. Elementary Trading Profit And Loss Accounts
    1. Elementary Trading Profit and Loss Accounts
      1. Describe what a Trading, profit and Loss account is
      2. Determine the Gross profit or Gross Loss
      3. Determine the cost of goods sold
      4. Determine the net profit and the net loss
  12. Elementary Balance Sheet
    1. Elementary Balance Sheet
      1. Define the balance sheet
      2. Explain the Balance sheet Interpretation and Capital of the business

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