CANDIDATES’ WEAKNESSES

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

Insufficient preparation for the examination as reflected in the candidates’ deficient knowledge of the double entry principles and rudiments of bookkeeping.

Poor mastery of the use of English grammar as exhibited in the candidates’ responses to question three (3) where how items are treated in the final accounts was mistaken for the meaning of the items.

Poor knowledge of the procedures involved in bookkeeping as majority of the candidates prepared accounts without headings.

Many of the candidates avoided question eight (8) and the few of them who attempted it performed poorly. This was a practice question on suspense account.

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 endeavour to cover all the aspects of the syllabus with adequate attention given to individual candidate’s aptitude through practice questions and assignments.
5. Government should recruit and train more teachers with qualifications in Accounting Education to teach the subject in schools.