CANDIDATES’ WEAKNESSES

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

-           Insufficient knowledge of the double entry principles and rudiments 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 voucher and receipt.
-           Poor knowledge of the procedures involved in bookkeeping as majority of the candidates prepared accounts without headings.

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-           Majority of the candidates avoided questions six (6) and nine (9) and the few of them who attempted it performed poorly. These were practice questions on Suspense Account and the accounts for not-for-profit making organizations respectively.

SUGGESTED REMEDIES

1. The candidates should learn the proper use of English grammar to enable them express their points clearly and correctly.
2. Candidates should study standard texts as recommended by the West African Examinations Council.
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. Teachers should endeavor to cover all the aspects of the syllabus with adequate attention given to individual candidate’s aptitude through practice questions and assignment.
5. Government should endeavour to recruit and train more teachers with qualifications in Accounting Education to teach the subject in schools.