Curriculum Shule Direct Tanzania Secondary School Form 3 Bookkeeping (New)

Bookkeeping (New) Form 3 Syllabus

  1. Demonstrate mastery of financial assets control
    1. Prepare a Trial balance
      1. Describe control accounts
      2. Prepare Purchases and Sales Ledgers as further controls of the arithmetical accuracy of ledger accounts
  2. Prepare basic financial statements
    1. Prepare basic profit or loss statements
      1. Describe the necessary adjustments needed in the preparation of financial statements (depreciation, bad debts and doubtful debts
      2. Prepare a comprehensive income statement with adjustments
      3. Estimate profit or loss for the period from incomplete records
    2. Basic business financial position statements
      1. Differentiate between capital and revenue expenditures and their effect on financial statements
      2. Prepare a comprehensive statement of financial position
  3. Prepare financial statements for non- commercial institutions
    1. Demonstrate an understanding of commercial and non- commerical organisations
      1. Describe For- Profit, Not- For Profit and Non-Profit organizations (motive, owners, management, sources of income, accounting etc.)
    2. Prepare financial statements of non- commercial organisations
      1. Describe important items relating to the accounting of Not-For Profit organizations
      2. Prepare the relevant accounts for Not-For Profit organizations (receipts and payments accounts, Income and expenditure statements and a statement of financial position)
  4. Demonstrate mastery of financial assets-control
    1. Adjust records in financial statements
      1. Describe the basis of accounting (cash basis and accrual basis)
      2. Adjust various recorded business transactions in the financial statements based on appropriate accounting basis (accruals and pre-payments)

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