THE UNITED REPUBLIC OF TANZANIA

MINISTRY OF EDUCATION, SCIENCE AND TECHNOLOGY

BOOK-KEEPING SYLLABUS FOR ORDINARY SECONDARY EDUCATION

FORM I-IV
2023
© Tanzania Institute of Education, 2023
Published 2023

ISBN: 978-9987-09-752-4

Tanzania Institute of Education

P.O. Box 35094
Dar es Salaam, Tanzania

Tel. +255 735 041 168 / 735 041 170

E-mail: [email protected]
Website: www.tie.go.tz

This document should be cited as: Tanzania Institute of Education (2023). Book-keeping Syllabus for Ordinary Secondary
Education I-IV. Tanzania Institute of Education.

All rights reserved. This syllabus may not be reproduced, stored in any retrieval system, or transmitted in any form or by any
means electronic, mechanical, photocopying, recording, or otherwise, without prior written permission of the Tanzania Institute
of Education.

ii
 Table of Content

List of Tables................................................................................................................................................................................ iv
Abbreviations and Acronyms....................................................................................................................................................... v
Acknowledgements...................................................................................................................................................................... vi
1.0 Introduction........................................................................................................................................................................ 1
2.0 Main Objectives of Education in Tanzania......................................................................................................................... 1
3.0 Objectives of Secondary Education.................................................................................................................................... 2
4.0 General Competences for Ordinary Secondary Education................................................................................................ 3
5.0 Main and Specific Competences........................................................................................................................................ 3
6.0 Roles of Teachers, Students and Parents in Teaching and Learning.................................................................................. 4
6.1 The teacher................................................................................................................................................................ 4
6.2 The Student................................................................................................................................................................ 5
6.3 The Parent.................................................................................................................................................................. 6
7.0 Teaching and Learning Methods........................................................................................................................................ 6
8.0 Teaching and Learning Resources...................................................................................................................................... 6
9.0 Assessment......................................................................................................................................................................... 7
10.0 Number of Periods.............................................................................................................................................................. 8
11.0 Teaching and Learning Contents........................................................................................................................................ 8
Form I.......................................................................................................................................................................................... 9
Form II......................................................................................................................................................................................... 15
Form III........................................................................................................................................................................................ 20
Form IV........................................................................................................................................................................................ 27
Bibliography................................................................................................................................................................................ 32

iii
 List of Tables

Table 1: Main and Specific Competences for Form I-IV......................................................................................................... 3

Table 2: Contribution of Continuous Assessment and National Examination in the final score............................................. 7

Table 3: Detailed contents Form I........................................................................................................................................... 9

Table 4: Detailed contents Form II.......................................................................................................................................... 15

Table 5: Detailed contents Form III........................................................................................................................................ 20

Table 6: Detailed contents Form IV........................................................................................................................................ 27

iv
 Abbreviations and Acronyms

ICT Information and Communication Technology

TIE Tanzania Institute of Education

TSL Tanzanian Sign Language

v
 Acknowledgements

The writing of the Book-keeping Syllabus for Ordinary Secondary Education Form I–IV involved various experts from
Government and non-government institutions. Therefore, the Tanzania Institute of Education (TIE) would like to thank all the
experts who participated in writing of this syllabus, namely, lecturers, tutors, school quality assurance officers, teachers and
curriculum developers from TIE experts. The Insitute is also grateful to the National Technical Committee that was formed by
the Minister for Education, Science and Technology for coordinating the curriculum review process for pre-primary, primary,
secondary and teacher education. The Committee discharged its responsibilities’ professionally by ensuring that the contents
of this syllabus are in line with the main objective of the 2023 curricular review, which is to ensure that the graduates acquire
skills, knowledge and attitudes that will enable them to create self-employment, employ others, be employed and able to sustain
themselves.

Finally, TIE thanks the Ministry of Education, Science and Technology in a special way for facilitating the preparation and
distribution of this syllabus.

Dr Aneth A. Komba
Director-General
Tanzania Institute of Education

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1.0 Introduction
Book-keeping is a compulsory subject for Form I - IV students in Business Studies stream of the General Education. It is also
an elective subject to students on other streams. Learning Book-keeping will provide students with foundational knowledge and
skills needed to accurately record, organise, and maintain financial transactions, ensuring compliance and enabling informed
decision-making. It will also help to grasp the basic accounting principles, mastering the use of accounting software, creating
and analysing financial documents, developing attention to detail and professional skills, gaining the ability to effectively
communicate financial information and contributing to the success of any project. These will equip the student with competences
to record business transactions and prepare basic financial statements and financial budget useful for both decision-making and
for tax audit and other audits.
The syllabus is designed to guide the teaching and learning of Book-keeping at ordinary Secondary Education, Form I-IV in
the United Republic of Tanzania. The syllabus interprets the competences indicated in the 2023 Ordinary Secondary Education
Curriculum. It provides information that will enable teachers to plan their teaching and learning processes effectively. It also
facilitate teaching and learning opportunities that help teachers to apply different methods and strategies to promote students’
Book-keeping skills and develop 21st century skills which include critical thinking, creativity, collaboration, communication and
problem solving.

2.0 Main Objectives of Education in Tanzania

The main objectives of education in Tanzania are to enable every Tanzanian to:
(a) Develop and improve his or her personality so that he or she values himself or herself and develops self-confidence;
(b) Respect the culture, traditions and customs of Tanzania; cultural differences; dignity; human rights; attitudes and inclusive
actions;
(c) Advance knowledge and apply science and technology, creativity, critical thinking, innovation, cooperation,
communication and positive attitudes for his or her own development and the sustainable development of the nation and
the world at large;
(d) Understand and protect national values, including dignity, patriotism, integrity, unity, transparency, honesty, accountability
and the national language;

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 (e) Develop life and work-related skills to increase efficiency in everyday life;
(f) Develop a habit of loving and valuing work to increase productivity and efficiency in production and service provision;
(g) Identify and consider cross-cutting issues, including the health and well-being of the society, gender equality, as well as
the management and sustainable conservation of the environment; and
(h) Develop national and international cooperation, peace and justice per the Constitution of the United Republic of Tanzania
and international conventions.

3.0 Objectives of Secondary Education

The objectives of Ordinary Secondary Education- General Education are to
(a) Strengthen, broaden and develop a deeper understanding of the knowledge, skills and attitudes developed at the Primary
Education level;
(b) Safeguard customs and traditions, national unity, national values, democracy, respect for human and civil rights, duties
and responsibilities associated with such rights;
(c) Develop self-confidence and the ability to learn in various fields, including science and technology as well as theoretical
and technical knowledge;
(d) Improve communication using Tanzanian Sign Language (TSL), tactile communication, Kiswahili and English. The
student should be encouraged to develop competence in least one other foreign language, depending on the school
situation;
(e) Strengthen accountability for cross-cutting social issues, including health, security, gender equality and sustainable
environmental conservation;
(f) Develop competence and various skills which will enable the student to employ himself or herself, to be employed and
to manage his or her life by exploiting his or her environment well; and
(g) Develop readiness to continue to upper secondary and tertiary education.

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4.0 General Competences for Ordinary Secondary Education
The general competences that will be developed by a student of Ordinary Secondary Education are to:
(a) Use the knowledge and skills acquired in the Primary Education stage to strengthen and expand academic understanding;
(b) Value citizenship and national customs;
(c)  emonstrate confidence in learning various professions including Science and Technology, theoretical and technical
D
knowledge;
(d) Use language skills including Tanzanian Sign Language (TSL), sign language, Kiswahili language, English and at least
one other foreign language to communicate;
(e) Use knowledge of cross-cutting issues to manage the environment around them; and
(f) Use knowledge and skills to enable a student to employ oneself, be employed as well as manage life and his/her
environment.

5.0 Main and Specific Competences

The main and specific competences to be developed are presented Table 1.
Table 1. Main and Specific Competences for Form I-IV
Main competences Specific competences
1.0 Demonstrate mastery of the principles of Book-keeping 1.1 Demonstrate an understanding of the basic principles
and theories of Book-keeping
1.2 Record business transactions using source documents
1.3 Prepare a trial balance

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Main competences Specific competences
2.0 Prepare basic financial statements 2.1 Prepare basic profit or loss statements
2.2 Prepare basic business financial position statements
2.3 Prepare basic Statement of Cashflows
2.4 Prepare basic financial statements for audit
3.0 P
 repare financial statements for non-commercial 3.1 Demonstrate an understanding of commercial and non-
institutions commercial organisations
3.2 Prepare financial statements of non-commercial
organisations
4.0 Demonstrate mastery of financial assets control 4.1 Prepare bank reconciliation statements
4.2 Prepare a financial budget
4.3 Adjust records in financial statements
5.0 Demonstrate mastery of the use of ICT in Book-keeping 5.1 Use basic accounting packages

6.0 Roles of Teachers, Students and Parents in Teaching and Learning

A good relationship between a teacher student and parents or guardian is fundamental in ensuring successful learning. This
section outlines the roles of each participant in facilitating effective teaching and learning of Book-keeping

6.1 The teacher

The teacher is expected to:
(a) Help the student to learn and acquire the intended competences in Book-keeping;

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(b) Use teaching and learning approaches that will allow student with needs and abilities to:
(i) develops the competencies needed in the 21st century;
(ii) activelly participate in the teaching and learning process;
(c) 
Use student centred instructional strategies that make the student a centre of learning which allow them to think, reflect and
search for information from various sources;
(d) Create a friendly teaching and learning environment;
(e) Prepare and improvise teaching and learning resources;
(f) 
Conduct formative assessment regularly by using tools and methods which assess theory and practice;
(g) Treat all the students equally irrespective of their differences;
(h) Protect the student while at school;
(i) Keep track of the student’s daily progress;
(j) Identify individual student’s needs and provide the right intervention;
(k) Involve parents/guardians and the society at large in the student’s learning process; and
(l) Integrate cross-cutting issues and ICT in the teaching and learning process.

6.2 The student

The student is expected to:
(a) Develop the intended compentences by participating on various learning activities inside and outside the classroom;
(b) Actively engage in the teaching and learning process; and
(c) Participate in the search for knowledge from various sources, including textbooks, reference books and other publications
in online libraries.

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6.3 The parent
The parent/guardian is expected to:
(a) Monitor a child’s academic progress in school;
(b) Where possible, provide child with the needed academic support;
(c) Provide a child with a safe and friendly home environment which is conducive for their learning;
(d) Keep track of the child’s progress in behaviour;
(e) Ensure that the child is safe while at home;
(f) Give the child all necessary materials required in the learning process; and
(g) Instil in the child a sense of commitment and positive value towards education.

7.0 Teaching and Learning Methods

The teaching and learning methods are instrumental in developing student’s competences. This syllabus suggests teaching and
learning methods for each activity which includes but not limited to discussions, presentations, field visits, practical work,
research, scientific experiments, and project works. However, a teacher is advised to plan and use other appropriate methods
based on the environment or context. All the teaching and learning methods should be integrated with the everyday lives of
students.

8.0 Teaching and Learning Resources

The process of teaching and learning requires different resources . In that regard, both, the teacher and students should work
together to collect or improvise alternative resources available in the school and home environment when needed. The teacher
and students are expected to constantly seek for information from various sources to effectively facilitate teaching and learning.
The list of approved textbooks and reference books shall be provided by TIE.

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9.0 Assessment
Assessment is important in teaching and learning of Book-keeping subject. It is divided into formative and summative assessments.
Formative assessment informs both the teacher and students on the progress of teaching and learning, and in making decisions
on improving the teaching and learning process. Teachers are therefore, expected to apply a wide range of formative assessment
methods which include but not limited to discussions, presentations, oral questions, experiments, observations, practical and
projects.

Summative assessment, on the other hand, will focus on determining student’s achievement of learning. Teachers are expected
to use a variety of summative assessments including mid-term tests, terminal, mock examinations and projects. The scores
obtained from these assessments will be used as Continuous Assessment (CA). Therefore, the continuous assessments shall
contribute 30% and the National Form IV Examination shall be 70% of the student’s final achievement, as presented in Table 2.

Table 2: Contribution of Continuous Assessment and National Examination in the final score

Assessment Measures Weight (%)

Form Two National Assessment 10

Form Three Final Assessment 05

Project 05

Form IV Mock Examination 10

Form IV National Examination 70

Total 100

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10.0 Number of Periods
Book-keeping Syllabus for Ordinary Secondary Education provides estimates of the time that will be spent in teaching and
learning, in consideration of the complexity of the specific competences and the learning activities. Six periods of 40 minutes
each, have been allocated for this subject per week, of which two periods per week is allocated for Form I-II classes and four
periods per week is allocated for form III-IV classes.

11.0 Teaching and Learning Contents

The contents of this syllabus are presented in matrix form with seven columns which include main competence, specific
competence, learning activities, suggested methods, assessment criteria, resources, and periods are presented in table 3-6

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 Form I
Table 3: Detailed Contents Form I
Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
1.0. Demonstrate 1.1. Demonstrate (a) Explain Brainstorming: Concept Sample of 18
mastery of the an the concept why and where business of Book- invoice/
principles of understanding of Book owners keep their financial keeping receipt
Book-keeping of the basic records in community is clearly
Keeping
principles and Presentation: explained YouTube
theories of (origin, Channels
discuss and summarize by
Book-keeping meaning,
connecting their views to
purpose, the books of original entry; Interactive
relationship meaning and purpose of Website
with other Book-keeping
disciplines case study: to lead students
and basic to discuss the relationship
terms) of Book-keeping and other
subjects then conclude the
discussion
(b) Explain the Group discussion Accounting Accounting
basis for Provide documents of assumptions Forums and
recording accounting assumptions and and Communities
principles for students to principles
business Websites
discuss aspects that guide are well
transactions the recording of business explained
(accounting transactions Sample of
assumptions invoice/
Presentation: receipt
and Randomly select students
principles) from the groups to present

9
 Main Specific Learning activities Suggested teaching and Assessment Suggested Number
competences competences learning methods criteria resources of periods
their views in plenary and
conclude
(c) D
 escribe the Skills lab: The double Sample of
theory of the Group Discussion: entry theory ledger
double-entry Organize students to discuss and the Sample of
system of Book- the theory of double-entry accounting receipts and
keeping(the system by focusing on the equation payments
accounting accounting equation are well
equation) Demonstrate: described
Lead students to demonstrate
on how to use accounting
equation
(d) D
 escribe various Think-ink-pair-share: The five key Accounting
types of accounts accounts
meaning of assets, liabilities, Software
(assets, liabilities, capital, revenue and expensesare well Tutorials
Panel Discussion: described
capital, revenue
Interactive
and expenses) discuss types of accounts and
Learning
conclude
Platforms
1.2 Record (a) I dentify sources Gallery walks: Various Sample 27
business of business Guide students through sources of of source
transactions transactions gallery walk to identify business documents
using source source documents of business transactions
(source
documents transactions are identified
documents)
Summarize and conclude the
lesson

10
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
(b) Record Skills lab: Business Sample of
business Demonstrate: transactions a day book
transactions how to record business are correctly
from various transactions from various recorded
source source documents
documents
Practice:
Guide students individually
to practice on how to record
business transactions and
present their work.
Summarize and conclude the
lesson
(c) Post recorded Skills lab: Posting is Sample of
business Demonstrate: on how to correctly a ledger
transactions post business transactions done
from the books of original Sample of
from books of
entry to the ledger accounts Book of
original entry to Orginal
ledger accounts and balance off the accounts Entry
and balance off Practice:
the accounts Guide students individually
to practice on how to post
business transactions and
present their work

11
 Main Specific Learning Suggested teaching and Assessment Suggested Number of
competences competences activities learning methods criteria resources periods
Summarize and conclude
the lesson
1.3. Prepare (a) Describe the Group Discussions: The Trial Sample of 5
a trial trial balance discuss the meaning of trial balance accounts
balance balance and its importance is well
described
Demonstrate: on how to
prepare the trial balance
and let students practice
thereafter conclude
(b) Prepare a Group Discussion: errors Sample of
trial balance that may happen in the trial accounts
balance Trial
to check the balance is
arithmetical prepared
Skills lab:
accuracy correctly
Demonstrate on how to
of ledger
check errors in ledger
accounts accounts through trial
balance and to prepare the
trial balance to check the
arithmetical accuracy of
the ledger accounts

12
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
2.0 Prepare basic 2.1. Prepare (a) Describe Brainstorming: Basic Sample of 10
financial basic profit basic financial financial statements how financial financial
statements or loss statements they look like and then statements statements.
statements (meaning, share the meaning, types are well
types, purpose, and purpose of financial described
content and statements.
format) Skills lab:
Demonstrate by prepare
different format of financial
statements and show their
key contents
practice how to prepare
formats of financial
statements
Guide students present their
work and conclude
(b) Prepare a Demonstrate: how to Basic Sample of
basic income prepare income statement income financial
statement Practice: Guide students statement statements
to prepare basic income is well
statement prepared

Presentation: Guide
students to present their
work for conclusion

13
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
2.2 Prepare (a) Classify assets Group Discussion Assets and Sample of 10
basic and liabilities Students in groups to discuss liabilities financial
business the classification of accounts are correctly statements
financial classified
position Practice:
statements Guide students to classify
assets and liabilities of an
enterprise

(b) Prepare Demonstrate: Basic Sample of

a basic how to prepare basic statement financial
statement financial statement of financial statements
of financial position
position Practice: correctly
Guide students to prepare prepared
basic financial statement
Presentation:
Guide students to present
their work for conclusion

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 Form II
Table 4: Detailed Contents Form II
Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
1.0 Demonstrate 1.1 Record (a) Describe cash Guest Speaker: Different Sample of 30
mastery of business and banking Invite an accountant from types of invoice/
the principles transactions transactions nearby office to share cash books receipt
of Book- using source (types of cash knowledge and skills are well
keeping documents books) described
about cash and banking
transactions by addressing
types of cash books
Summarize the lesson by
linking the guest speaker
experience on types of cash
books and then let students
reflect on the guest speaker

(b) Record cash/ Skills club: Double Sample of

bank receipts discuss aspects that should column, invoice/
and payments be observed when you Three- receipt
from various record cash/bank receipts column and
source Petty cash
and payments from various
book are
documents in source documents in the correctly
the Cash Book cash book and lead them to prepared
present.

15
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
(double column, Business club:
three-column or Design a project that will
petty cash book) enable students practice to
record cash/bank receipts and
payments from various source
documents.
Guide students to present their
works and conclude
1.2. Prepare (a) Describe Group discussion: Errors in the Sample of 10
a Trial errors in the Lead students to discuss trial balance accounts
balance Trial balance meaning, types, sources and are well
(meaning, detection of trial balance described
types, sources Summarize and conclude the
and detection) lesson
(b) Correct errors Demonstration: on how Errors in the Sample of
in the Trial to correct errors in the trial trial balance accounts
balance by balance by using journal entries are well
means of and adjust the trial balance corrected
journal entries Practice: guide students to
and adjust the practice on how to correct
trial balance errors in the trial balance and
adjust the trial balance
Presentation: Guide students to
present their works and conclude

16
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
2.0 Demonstrate 2.1. Prepare bank (a) Describe Guest Speaker: Bank Sample 20
mastery of reconciliation a Bank reconciliation of a bank
Invite the guest speaker
financial statements reconciliation statement statement
to talk about bank is well
assets statement reconciliation statement
control (meaning, described
importance, Skills lab:
reasons for Guide students to
inconsistencies, discuss on meaning,
and the key importance, reasons for
terms used) inconsistencies and the
key terms used in bank
reconciliation statement

Demonstrate:
Demonstrate on
how to prepare bank
reconciliation statement

Practice:
Guide students to prepare
bank reconciliation
statement and conclude

17
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
(b) Prepare Project: adjusted Sample
adjusted cash Design a project that will cash book of a bank
book and bank enable students to prepare and Bank statement
reconciliation adjusted cash book and bank reconciliation
statement. reconciliation statement statement
are correctly
Feedback: prepared
Make project results
feedback that will enable
students to reflect on their
work

2.2. Prepare a (a) Describe Think-ink-pair-share: Budgeting Sample of 10

financial Budgeting Students to individually and financial
budget and budgetary think and then share on budgetary Budget
control the term budgeting and control
process budgetary process
(meaning, is well
importance, described
approaches,
and features
of a good
budget )

18
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
(b) Prepare a Demonstrate: A simple Sample
simple cash cash budget of cash
Demonstrate on how to
budget is correctly budget
prepare simple cash budget.
prepared
Practice:
Guide students to prepare
simple cash budget and
conclude

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 Form III
Table 5: Detailed Contents Form III
Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
1.0 Demonstrate 1.1 Prepare (a) Describe Group discussion: Control Sample of 20
mastery of a Trial control In groups students to discuss accounts accounts
financial balance accounts control accounts are well
assets described
control Presentation:
Guide students to present
what they have discussed
and conclude
(b) Prepare Demonstrate: Purchases Sample of
Purchases and Demonstrate on how to ledger and Purchases
Sales Ledgers prepare purchases and sales sales ledger and Sales
as further ledger control account as a control Ledgers
controls of the further check of arithmetical accounts are
arithmetical accuracy of accounts correctly
accuracy prepared
of ledger Practice:
accounts Guide students to prepare
purchases ledger and sales
ledger control account as a
further check of arithmetical
accuracy of ledger accounts

20
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
2.0 Prepare 2.1. Prepare (a) Describe the Brainstorm: Adjustments Sample of 42
basic basic profit necessary needed in the financial
The need to account for preparation statements
financial or loss adjustments depreciation
statements statements needed in the of financial
preparation Library/internet search: statements
are correctly
of financial Ask students to use illustrated
statements accessible resources in order
(depreciation, to search depreciation, bad
bad debts and debts, doubtful debts and
doubtful debts IAS 16

Practice:
Guide students to calculate
depreciation of an asset by
using different methods
Guide students to record
depreciation, bad debts
and doubtful debts in the
respective accounts
Group discussion:
Guide students to discuss
and prepare adjusted
financial statements and
conclude

21
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
(b) Prepare a Demostration: Income Sample
comprehensive Demonstrate on how to statement of Icome
income prepare a comprensive including statements
statement with income statement with year end
adjustments adjustments adjustments
are correctly
Practice: prepared

Guide students to prepare

a comprehensive income
statement with adjustments
and conclude

(c) Estimate profit Demonstration: Profit or loss Sample

or loss for the By focusing on single entry for the period of Icome
period from demonstrate how to estimate from an statements
incomplete profit or loss for the period incomplete
records from incomplete records record is
clearly
Practice: estimated

Guide students to estimate

profit or loss for the period
from an incomplete record,
and conclude

22
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
2.2. Prepare (a) Differentiate Group discussion: Capital and Sample of 20
basic between capital revenue business
Guide the student to expenditure financial
business and revenue discuss capital and revenue
financial expenditures are well position
expenditure and how they distinguished statements
position and their effect affect financial statements
statements on financial
statements Practice:
Guide students individually
to differentiate between
capital and revenue
expenditure and their effect
in financial statements
Summarize and conclude the
lesson

(b) Prepare a Demonstration: A statement Sample of

comprehensive Demonstrate how to prepare of financial business
statement statement of financial position with financial
of financial position year end position
position adjustment statements
Practice: or from
Guide students to prepare incomplete
statement of financial records is
position and conclude correctly
prepared

23
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of
periods
3.0. Prepare 3.1. Demonstrate (a) Describe For- Group Discussion: For-Profit, Sample of 8
financial an Profit, Not- In groups students scan Not-For Profit financial
statements understanding For Profit and in their community the and Non-Profit statements
for non- of Non-Profit existing organizations and organizations are of non-
commercial commercial organizations discuss their nature of well described commercial
institutions operations. organisations
and non- (motive,
commerical owners, Plenary:
organisations management, In plenary students to
sources of discuss For-Profit, Not-
income, For-Profit and Non-profit
accounting organization
etc.) Guide students to discuss in
focus by addressing motive,
owners, management,
sources of income and
accounting then summarize
and conclude the lesson
3.2. Prepare (a) Describe Project: Important items Sample of
financial important Design a project that will relating to the financial
statements items relating enable students to explore accounting for statements
of non- to the the important items relating Not-For profit of non-
commercial accounting of to the accounting for Not- organizations are commercial
organisations Not-For Profit For profit organization well illustrated organisations
organizations

24
 Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
Feedback: 30
Prepare a simple
presentation that you will
use to make feedback and
reflection to your students

(b) Prepare the Demonstration: Relevant Sample of

relevant Demonstrate on how accounts financial
accounts for to prepare the relevant for Not- statements
Not-For Profit accounts for Not-For Profit For Profit of non-
organizations organizations organizations commercial
are correctly organisations
(receipts and prepared
Practice:
payments
accounts, Guide students to prepare
Income and relevant accounts for Not-
For-Profit organizations
expenditure
statements and Summarise and conclude
a statement the lesson
of financial
position)

25
Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
4.0. Demonstrate 4.1. Adjust (a) Describe Group Discussion: Cash basis Sample of 20
mastery of records in the basis of In groups students to and accrual financial
financial financial accounting discuss the basis of basis of statements
assets statements (cash basis accounting accounting
control and accrual are well
Presentation: described
basis)
Guide students to present
in plenary and thereafter
conclude
(b) Adjust various Demonstration: Various Sample of
recorded Demonstrate on how to business financial
business adjust various balance for transactions statements
transactions in financial statements based recorded
the financial on appropriate accounting under accrual
basis basis of
statements accounting
based on Practice: are correctly
appropriate adjusted
Guide students to adjust
accounting various balance for financial
basis statements financial
(accruals and statements based on
pre-payments) appropriate accounting basis
Summarise and conclude
the lesson

26
 Form IV
Table 6: Detailed Contents Form IV
Main Specific Learning activities Suggested teaching and Assessment Suggested Number
competences competences learning methods criteria resources of periods
1.0. Prepare 1.1. Prepare (a) Describe Field Visit: Various Sample of 80
basic basic profit various forms Organize field visist in the forms of financial
financial or loss of business nearby manufacturing firm. business statements
statements statements arrangements Start with firms operating arrangements
(manufacturing in a small scale are well
firms; described
consignment Group discussion:
arrangement; Guide students to discuss
partnership and various business forms
joint venture Presentation:
agreement and
Guide students to present
departmental their works and conclude
stores)
(b) Prepare relevant Demonstration: Relevant Sample of
accounts to Demonstrate how to accounts to financial
determine profit prepare the relevant determine the statements
or loss for accounts and statements profit or loss
different forms to determine the profit or for different
of business loss for different forms of forms of
(manufacturing business. businesses
firms; are correctly
prepared

27
Main Specific Learning activities Suggested teaching and Assessment Suggested Number
competences competences learning methods criteria resources of periods
p artnership Practice:
firms-admission
Guide students to
and retirement
practice what you have
of a partner;
demonstrated
joint venture;
consignments Summarise and
and conclude the lesson
departmental
stores)
1.2 Prepare (a) Prepare Practice: Statements Sample of
basic statements of financial business
Guide students to
business of financial position for financial
prepare statement
financial position for different position
of financial position
position different forms forms of statements
for different forms
statements of business business are
of business. Then
(manufacturing correctly
summarise and conclude
firms; prepared
partnership
firms-admission
and retirement
of a partner, and
departmental
stores

28
Main Specific Learning activities Suggested teaching and Assessment Suggested Number
competences competences learning methods criteria resources of periods
1.3 Prepare (a) Describe types Group discussion: Different Copies of
basic of Cash Flows Guide students to mention types of financial
Statements different payments and cash flows statements
of Cash receipts of any business properly
flows and associate them with the identified
types of cash flows
(b) Prepare a basic Illustration A statement Copies of
Statements of Illustrate a typical statement of cash flows financial
Cash flows of cash flows and assign stu- well prepared statements
dents to enter cash receipts
and payments in the state-
ment
1.4 Prepare (a) Prepare a basic Project: A complete Sample
basic set of financial Design a project that will set of of annual
financial statements enable students to prepare financial financial
statements for financial a complete set of financial statements reports
for audit audit (Income statements for financial is correctly
audit. prepared
Statement,
Statement
Feedback
of Financial
Position, Cash Prepare a presentation that
Flows and Notes will be used as feedback for
to Financial students’ reflection. Then
summarise and conclude
Statements)

29
Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
2.0. Demonstrate 2.1 Use basic (a) Record Group Discussion: Financial Accounting 10
mastery accounting business Guide student to discuss data are software
of the use packages transactions what is basic accounting correctly
of ICT by using basic package and common entered
in Book- accounting basic accounting packages into an
keeping used in their locality application
packages templates
Skills lab:
Demostration
how to use accounting
packages to record
business transactions
Practice:
In their group students
to practice recording
business transactions by
using accounting packages
Presentation
Groups to present their
work for feedback and
conclusion

30
Main Specific Learning Suggested teaching and Assessment Suggested Number
competences competences activities learning methods criteria resources of periods
(b) Analyse Demonstration Financial Accounting
simple Guide students to use data are software
financial accounting packages to correctly
data by using produce financial statement, analysed
accounting reports and then interpret
packages financial data
Practice
Organise students in
groups and then ask them
to practice how to produce
financial statement, reports
and then interpret financial
data, then conclude

(c) Apply basic Project Financial Accounting

accounting Design a project for information software
packages students to prepare financial is correctly
to produce statements by using generated
financial accounting packages
statements
Feedback
Prepare a presentation that
will be used as feedback for
students’ reflection. Then
summarise and conclude

31
 Bibliography

Assad, M. J., & Bautista, I. V. (2022). Introductory Financial Accounting (New revised edition incorporating IFRS).
Dar es salaam University Press.

Greg, S. (2018). Book-keeping and Accounting: The Ultimate guide to Basic Book-keepingand Basic Accounting Principles for
Small Business. CreateSpace Independent Publishing Platform.

MoEST. (2016). Book-Keeping for Ordinary Secondary Education – Form I-IV. Tanzania Institute of Education.

Rwanda Education Board. (2015). Entrepreneurship syllabus for Ordinary Secondary Level-Senior 1,2 and 3. Rwanda Education
Board.

Sangster, A., & Gordon, L. (2021). Frank Wood’s Business Accounting: An Introduction to Financial Accounting (15th Ed.).
Pearson Education Limited.

University of Cambridge Local Examinations Syndicate. (2018). Cambridge Assessment International Education syllabus for
examination in June and November 2020, 2021 and 2022. University of Cambridge.

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