Candidates' Weakness

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

- Poor understanding of the rudiments of financial accounting and basic principles of bookkeeping;

- Inadequate preparation for the examination;

- Poorly use of English grammar and expressions in explaining points.

- Wrong placement of values and digits in computations;

Posting of entries without account headings and currency values

Some of these weaknesses were reflected in the questions testing the following topics:

• Ledger;
• Petty Cash book;
• Incomplete records and single entry;
• Accounts for not-for-profit making organizations.

                                                                 
SUGGESTED REMEDIES

Candidates should pick up in practice of the significance and application of accounting books.

Candidates should be conversant with the significance and application of accounting concepts.

Emphasis should be placed on rudiments and bookkeeping aspects of the syllabus for teaching and learning Financial Accounting in schools.

Candidates should prepare very well by covering all aspects of the syllabus before writing the examination.

Teachers should make use of past question papers as a revision exercise and educate the candidates on what is required for each question.

Qualified teachers should be employed to teach the subject in schools.