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Senior School Business Examination Guide

The document outlines the syllabus and examination structure for a Senior School Certificate in Bookkeeping and Accounting. It includes objectives such as testing candidates' knowledge and skills in bookkeeping, preparing them for further studies, and contributing to the national economy. The examination consists of two papers, with multiple-choice questions and sections focusing on theoretical and practical aspects of bookkeeping.

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omosanni skills
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© © All Rights Reserved
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0% found this document useful (0 votes)
25 views9 pages

Senior School Business Examination Guide

The document outlines the syllabus and examination structure for a Senior School Certificate in Bookkeeping and Accounting. It includes objectives such as testing candidates' knowledge and skills in bookkeeping, preparing them for further studies, and contributing to the national economy. The examination consists of two papers, with multiple-choice questions and sections focusing on theoretical and practical aspects of bookkeeping.

Uploaded by

omosanni skills
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

I

TllIilY[S'rr\FIIIC;\NSENIORSCIIOOLCT'RTIFICATE'EXAMINATION

PRIA]tltLli
.1.119[rptrkkcepillssylluhusisilesignxttonsscssthccurdidates'trasicknorvlcrlgeol
translctions in a systc'tnatic nranncr and
I tctivitics' ttt-ttif ig ol'-iirruncittl
[.rusiness
runrl,:[Link]$rding .rf tinil;;i.1l'tit*,n ti:r thc ptrrposc ol'cstublishing a business'

, {u,}rs,\NI) QtfJ },s:l'l vn$


Tltr.'lrinrs rrnd olrjectivcs tlrc to:
to start a business:
(i) [Link] cantlidales' knurvledge of basic skills required

tii)tcstc{rndiilales,[Link]
ntodem brrsiness Practiccs;

liii) prcp$re candidates tbr further srudies in bookkceping and accoutlting:

(ir,) erurble candidates retilte positivcly the knorvledge and skills acquircd to the
developntent of tlte nationnl economy.

SCII ENI It O-F THE EXAI\{lNr\.1'l 0N

Thcre nill be t\\:o papers, Papers I artd ?, both olrvhich must be takcn.

PAI'ER 1: Will consist of fortl'nlultiple choice questions all of rvhich


nrust be an.s\r'L'red irt 50 nrinutcs lbr {0 mnrks.

PAI}ER 2: Will consist of trvo .sections - Sections A and B and w'ill l*st hvo hours.

Section A: *'ill
contain four questions on theor)'olbrrokkeeping.
Candiclates rvill bc rcquirctl to nnsrlsr trvo feir l0 mnrks
each.

Sectiort B: rvill contain fivc questiotls on bookkr,'cping prosti(c.


Candidutr:s rvill bc rcquirccl to m'lsrr,$r tlrrcr l'trr l0 mrrkr
sach.

Page 1 of5
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arxl lxtlrlicilrtitI'

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elrrrri licati, rn attd cxiilnplcr'
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Itookr of (lrlgiltrtl
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Iin(ry ( 2) lltxrl'lr ol. { lrr giri;rl I:lltr} I

tl;l lurct' '';


(i) ntcirtlitlfl' tyJrt'r' lirilltitl' tli'rq iltlrl '

{ii1 pruparltion
jotrttr;rlr {'"alc"' Furrlttl{''" t{lll'IlI
ll juurtt ll I 1'
i nr,;afd,;, r{lufil\
r,uto,rr,l, attd i' rt tu r'r I

{I } [Link]*rr

{it rlutirririur}, t{Jlllr:tlll' li;rlli'rl ;:li'J


u'';''
(ii1t5pu'i .. callt tx*L' ;t*rwrn:l! ;r*.'i llr:i:'"r 'rii
il l';''li:'--l*"

(iii I pr*pl:irlr1 11111 ol ludp*r:''

w,#qsxr*Mttiflkrswsx
@]l''*,Mi,)',,wi'lri1,,d@he4r!M4,!@

('*rh lltxt}' r' n n; l*: 1' rlttrltl'}' {rirrl':1r


{2; l'rcpar;rtton uI
r

,ril,,,n,t (c,rttull r;nlr)'l ltltC thte* t"lttrtl'l

iTfFt,iutnins and rule ul'ricublE sntr)'


lintrY (t) l'rtltin* lr"lllr,tr*lirrlti itrlo lltc lqn!;l;r
?i1 ll,l',tri,i1t. irttl1a,1 '1 1'';rt 'rt"t ":' rl" i ' {"lulr;it"'
;,- i'riiy-i:,rttr tln,,t
{ ?I l}u;tinJ.,,11 11;111 t,;1itr;l I

{ rt*iilutrrtrer iln(l (l)'lri$l Bsleffis:


Iirrutx {i} nwrxixg, fl;xetim* ffid rs}fssl

{ii} WsP*wiw *f *{,s! be&w:*'s"

[Link] I of 5
I

l'.nrrrs:

(i) mcirnitr[{, typcx alrtl elnliEificfitiorrl

I
(ii) eorree tir;n of'e rtors trnd pre puration of Surpcrr:re
Acctttlnt.

s(rrlerrrorlls (ij 'IftrrtingAccounl: clclinition, pulp{r'e I Iorrnal arl'l


8. hniriiiiui
prcfflriltiox ol'sirnplc'l rading Account'
pur[x's{:' firrmirl'
(21 l'rtllit and Loss Accountldefinition'
,ui.t ,n,l pt'epartrlion of Profit and ["oss Accctunt'
Accriunt with
(3) I'rcparation of l'rarling, Profit anrJ I'oss
adjuslmcnts.

(4) tlalancc Sheet:


preparation of a
(i) meaning, contsnts, format and
simPle balance sheet;

(ii) users ofbalance sheet'

(). Toncepts and tvleaning and tYPes,


Convcntions
17t t [Link]. tncthOdS (lixect lnstallmu,rrurrr('tbrrr 'r"-'
I0. Deprcciation va I uat on )
i"i, irl'nl. u,';;;.i ;s bal ance ancl re
i
I

chargcs'
| (z) [Link] of simple depreciation
and accruals'
ll. End ofYcar
Adjustments the appropriate books'
trl *oo,r* [Link]
I

lz. Br{t &"4 Doubtful @sandProvision'


I

Debfs to the appropriatc books'


| 1z; I'osting _
-vnluxion
r3. l-3iort
Weighted Average)'

(2) Conrputation of stock values'


" *
I iAc;ffits of not-for- TiTiCCii,o *tl I'aynrents r\ccottnt:'

I I'rolit nrrrking (i) PurPose, users antl contents:


I Organizations pay'ments
(ii) preparation of a siurplc rcccipts and
flccottnl.

(2) Inconre and Expenditure Acsount:

(i) and contcnts;


PurPose, users
I

Page 3 of 5
I

l,

-li:- : CPatrtrl itsenPflt*


tl' lrl,tl J)r:lrlul\ tl'1{l I irt'rl (irtllil*ts'
r i
1,'1 lrtu"Jr;[Link]
tltrltlrrl r\t(t'ttltl s.
I

jt'irri
ir r iii,i,ritrrl' ii",rn* iii'tr pro;:rrici*rsltip' p*rtntt''hip'
--*
I t,. Ilttrirttr
(lrglnir*tiotu :l*r1,, cr,",ntp"uics lrtd cittrfer*lire socictics) aniJ fe:rlures
lhmt'
tl ) Adr il!)ti1ge s and rJislrdr'.lntngts of c*th
"l),..t"*iti.r;,-J tt}
Suurr'tii of frlrit*I i,Jcrtt,t'I.'ltion [Link],,ut -trt'x.''\ [Link]
i husin,.'ss rrrgmrizalions, ;

Ilcining. ttaturcs and relevnnce lo iI


Ilntitl ConctPt in
IntreprencurrihiP
Ilrotluct ( lt .\leani"g. [Link]'s end ditlcrences'
II*rketing
(2) NlethorJs rrf prumoting products and sen{ces'

Page 4 of5
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^r'rrr{

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ur;,cclr ri' rrr* r**e'inii

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lrr r'\llilllll'tllrlll i\ rlt'tl51ttt'rl lil ld\l lll{


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I

1|.[Link],tIterrl|.ir,[Link]\rttclirrrrltttttlrlrrlly(,1)*r*ll.jll5: dutie:i in
ur,f it'*it tt' *tii'i*rrtly [Link] olcrieal
.,, at,ilir.r,rrr;r',ly tlrtr ktrrrrv[,,fu*,,,,*t',,t,iit',
t rntttlcnt qtri*e'
*,rl tikillr; to lict up uud ttpcrate
1 :ll'llii|.|,,l|,i:llil;,, krtrtrvurrlu,t:

llX,\SltN A'l'l ( )N ti'l'llt l( l't't I lll'):


CInc ritting'
'l lHrl: rvill lrr: tw() pnpe [][Link]*r I 0ttd lrlrper 2 to hr: t$ken ttt '

to b*
lilly lrrrrltiplc ch6iec objectivc questions
l,Aplill{ ll Will qer*ii}it ot' compulsory
,,onru*r*,| in I hour ft'r fti tttnrks'
QCIso study and six
other essay
qucstion on a sinrple
lrollrlill !: Will uonsirt flf tr
.l
ccttnpulsorl'
*;li ;t betwcen 200 and 250 words'
rypil quesliorrs. hc 0rr$0 $tudy p&ssage
qucstion on [Link] study and
any
(:utrtliclfltps rvill U* ,*[Link] to tn'*t' the

oltterfourqrtcstions.,I.hispapcrwillcarryto0marksantlwilllastfor2horrrsl0
minutes'

DTi,I'ilLND $YT,LAT}US

n"- Uemition of tlre offtce'


b. liunctions of the oflice'
c, ImPo(ance of the 0fltce'
d, Lnyotrt 0f the officc -
-
OPen nltl close office laYnrtt
-
Advnntages and disadvanmges'
and layout'
rr, Factors to consider in o{lice planning
f, Oflicc Organization
-Msaning, tihjectives and
strueturc'

s. Office [Link]*tl'and rcsponsibilitics'


t. pti*ipf.s of oft-rce organization'
(a) SPan of control'
ib) uniu of control,
I

/tN ()R(;Amrz,r,i,iuru
7 ::::j
j::ri';,,;lffiTJll;iffi
rrrgurriznlion, ,;
: "$tntcltue of m organization.

RQt.,[Link]

ill.x:',iI'*il''il;fii
- Stapling rnachine;
machine; etc'
ii. r,*?,lxlYtiug
- Tl,pewriter;
- Photocopier;
- Shredding machine;
- Computer;
- Scanning machine;
- Iracsinrile machine; etc,
Uses of office equipment.
J,
:,

Qualities of a receptionis!
Responsibilities oi the receptionist.
:.
d.
Documents handled Uy
. *i,.pti""irt.
e,
Procedure for relating'with
Procedure for
;;i;;"''
handliig [Link]. .oUr.

DOCUMEN?S ,, Meaning ofoffiG docuilrrs.


b. ypes of oflice
J
docunents.
i. Administrative .- Nominal roll.
.. Salc.s
ii.
Calendar of evcnts, ctc.
docunrcnts --
rcccipr, debit notc,
1,]l,r].r, crerlit note,
oerrvcr), rrotc, price list, [Link]
nole,
o-rdcr, catnlogric etc
ul. Storcs - Itcquisition forrn, bin card /
stock rccord card, stock
r..ord nni*n,or1,
book.
iv. Purchasing cheque
- book, receipt, Icttcr
ir;.1;;; '';;i;'
ll.,:T:'Y:- .'rd", consig,rr*rt rist,
catalogue, acJyice note,
norc ctc.
;
d
tffi
rs{
/:'#
, ',1
I
i:&3
r\g
:.: &t
Preparalion of oflice documents.
Uscs of office docunrenr"
6,
a. Meamng ot oliice correspondence,
ffi CORRI,STONDENCE b. Typgs of offi ce coneupond"nce.
i'l
:t_

.,{
"i,
i.
Memos - Internal and External.
It
rj
ii. Business letters.
I iii. Notice ofmeetings.
a

I
iv. Minutes of meetings.
v. Reports,
7
a. Meaning of office procedurei
PROCEDURES
b. Importance of oftice procedures.
c. Methods of making paynlenr -
cash, cheque, postal orders, money order,
money transfer, standing order, credit transfer
and electronic transfer.
d. Differences betrveen \rages and salaries.
e. Roles of rvages and salaries office _ calculating
wages and salaries, recording nages and
salaries, making appropriate deductions from
wages and salaries etc.
f. fulethods_ofpaying *ages _ time rate, piece
rate, profit sharing, commission, pra*iu*
system bonus.

8.

i. personal mail;
ii. Official mail;
iii. Urgent mail;
_ iv.
Confideutial mail.
b, Classification of nrail:
i. incoming maih
ii. Outgoing maii.
.. for handling incoming and
outgoing
N:i::rre
d. lr{erhods of nrail tlclivery _
i. byp.g:,ji. by h,and, iii. ul,elecrronic
and iii. b1, couner service.
niedia

9.
a. Definition
b. d - oI
l}^l! " llli n g [Link]! i zed and dcpartrnenra
c. Sysrems of filing: I

i. Verticali
ii. Lateral;
t1r.
r,
l
:1. Classi{ications of filing:
[Link];
ii. Ckonological;
iii,Numerical;
iv. Geographical;
v. Alpha-numerical;
vi, Subject.
e, Purposes of filine.
f. Steps involved in filing.
g. Filing equipment.
h. Tvpes of files.
10. [Link] a. Definition of communication.
b. I mportance of comrnuni cation'
Types of communication.
i. Verbal:
- Oral;
- Written.
ii. Non verbal:
- Visual;
- Audio;
- Audio-visual'
I

Advantages and Disadvantages of types


of
communication.
e, Means of communication'
i. Traditional:
- drum;
- town crier;
- gong'
ii. Modern:
- Print; ' letters; - ne\\spape$; - magezlncsl
I
- direciories; - handbill; flyersl - bulletin;
- notices; etc.
I
- Electronic: - radio; - televlsion; - cable;'
'gram; - telcphone; - telegrant audio;
- vicleo confercncing; etc'
f, Communication service providers;
i. NIPOST;
ii. NI'I'EL;
iii'lvledia houscs;
iv. Satcllite stations;
l" The iuternet;
vi. Courier s$n'ices;
vii. Gtobal SYstcnr of L{obile

A. llr9luulrv" --
s *#,*G
1tr,
t. Purposes of mecting' .
(:.'lypcllol-mecling:
I i, Stalutory moeting;
ii, [imergency nreeting;
iii, Boarclrnceting;
iv, Manageutent meeting;
v, Annual Ceneral Meeting;
vi, Staff meeting;
vii. Comrnittee meeting;
Procedure for conducting a meeting:
i, Opening;
ii. Adoption of the agenda;
iii. Reading and adoption of rninutes of
the prcvious meeting;
iv. Matters arising;
Y. Main busirress;
vi. Any other business (AOB);
vii. Chainnan's closing remarks;
viii. Adj ourr:rnent/ cl osing.
Meeting Terminologies :
i. Agenda;
ii. Adoption;
iii. A. o B;
iv. Adjoumment, etc.
Roles of the Chnirman and the Secretary.
h{inrrles - Meaninp and Prenaration.
12. RBPORT WRITING a. Meauing of report.
b. Types of report (Fomral and Inlbrmal):
i. Short report;
ii. Long reporti
iii. Irrvestigative report;
iv. Routine report;
v. Periodic report.
c, Parts of a report,
d. Procedures for report uriting.
e. lmportance of report writing,
13. INFORI\{ATION a. Defi nition of infonnation.
b. Typcs of information.
0. Uses of infonnation.
d. Soulces of infonuation.
Stora ge o f information.
f. Qualities of good information:
i. Timeliness;
ii. Accuracy;
iii. Speed of delivery;
iv. Usability, etc.

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