CANDIDATES’ WEAKNESSES
Some of the weaknesses observed in the candidates’ scripts were:
- Insufficient knowledge of the double entry principles of bookkeeping.
- Poor mastery of the use of English grammar as reflected in the candidates’ inability to express their ideas and points clearly in differentiating between terms cash discount and trade discount and the discount allowed and discount received as required in question one (1b).
- 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 nine (9) and the few of them who attempted it performed poorly. These questions were on journal entries and stock valuation respectively.
SUGGESTED REMEDIES
(i) The candidates should learn the proper use of English grammar to enable them express their points clearly and correctly. (ii) Candidates should study standard texts as recommended by the West African Examinations Council.
(iii) 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.
(iv) Teachers should endeavor to cover all the aspects of the syllabus with adequate attention given to individual candidate’s aptitude through drills and assignment.
(v) 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.