Candidates' Weaknesses

Some of the weaknesses observed in the candidates’ scripts were:

-           Lack of proper mastery of double entry principles of bookkeeping.
-           Insufficient knowledge of business entities and terminologies. Many candidates could not state the features of joint stock companies and the contents of memorandum of association as required in question one (1).
-           Poorly use of English Language as reflected in candidates’ inability to express their points clearly in English Grammar.
-           Poor knowledge of the procedures involved in bookkeeping as majority of the candidates prepare accounts without headings.
-           Majority of the candidates avoided questions seven (7) and eight (8).  These questions were on bank reconciliation statement and ledger accounts respectively.

SUGGESTED REMEDIES

1. The candidates should learn the proper use of English grammar to enable them express their points clearly and correctly.
2. Government should endeavour to recruit and train more teachers with qualification in Business Education (Accounting option) and Accounting Education to teach the subject in schools.
3. Teachers should thoroughly teach the candidates on rudiments of bookkeeping with emphasis on the candidates’ understanding of double entry principles and practical aspects of bookkeeping.
4. Candidates should study standard text books as recommended by the West African Examinations Council (WAEC).