062 Book-keeping Form Two Necta Format 2026

 

062 BOOK KEEPING (For Both School and Private Students)

1.0 INTRODUCTION

This Book Keeping format for the Form Two National Assessment is derived from the Book Keeping Syllabus for Ordinary Secondary Education 2023, issued by the Tanzania Institute of Education (TIE). This Format focuses on the competences acquired by students at Form One and Two levels. The format emphasises a comprehensive evaluation of higher-order thinking skills, practical skills, as highlighted in the current syllabus.

2.0 MAIN COMPETENCES

The assessment will evaluate students' ability to:

2.1 demonstrate mastery of the principles of Book-Keeping;
2.2 prepare basic financial statements; and
2.3 demonstrate mastery of financial assets control.

3.0 ASSESSMENT RUBRIC

The Book Keeping assessment will consist of one (1) paper with a duration of 2:30 hours. For students with special needs, the duration of the assessment will be 2:55 hours. The paper will consist of sections A, B and C with a total of nine (9) questions. The students will be required to answer all the questions in each section. The paper will carry 100 marks.

Section A will consist of two (2) objective questions. Question 1 will comprise ten (10) multiple choice items, each carrying one (1) mark, making a total of ten (10) marks. Question 2 will be a matching items question with five (5) items, each worth one (1) mark, making a total of five (5) marks. Therefore, the section will have 15 marks.

Section B will consist of four (4) short answer questions, each carrying ten (10) marks. Thus, the section will carry 40 marks.

Section C will consist of three (3) structured questions, each carrying 15 marks, making a total of 45 marks.

Note: Students will be allowed to use non-programmable calculators.

4.0 COMPETENCES TO BE ASSESSED

The students will be assessed in the following competence:

4.1 Demonstrate mastery of the principles of Book Keeping.

• 4.1.1 demonstrate an understanding of the basic principles and theories of Book Keeping;
• 4.1.2 record business transactions using source documents (Books of original entry and ledger accounts); and
• 4.1.3 prepare a trial balance (ledger accounts).

4.2 Prepare basic financial statements.

• 4.2.1 prepare basic profit or loss statements; and
• 4.2.2 prepare basic business financial position statements.

4.3 Demonstrate mastery of financial assets control.

• 4.3.1 record business transactions using source documents (Two column, three column and petty cash books);
• 4.3.2 prepare a trial balance (correction of errors);
• 4.3.3 prepare bank reconciliation statements; and
• 4.3.4 prepare a financial budget.

5.0 TABLE OF SPECIFICATION FOR 062 BOOK KEEPING

Main Competence 1: Demonstrate mastery of the principles of Book Keeping

Specific Competence 1.1: Demonstrate an Understanding of the Basic Principles and Theories of Book Keeping

• Skills Tested: Remembering, Understanding, Applying, Analysing, Evaluating, Creating
• Number of Items: 2
• Percentage Weight: 11.12%

Specific Competence 1.2: Record business transactions using source documents (Books of original entry and ledger accounts)

• Skills Tested: Remembering, Understanding, Applying, Analysing, Evaluating, Creating
• Number of Items: 3
• Percentage Weight: 16.67%

Specific Competence 1.3: Prepare a trial balance (ledger accounts)

• Skills Tested: Remembering, Understanding, Applying, Analysing, Evaluating, Creating
• Number of Items: 4
• Percentage Weight: 22.22%

Main Competence 2: Prepare basic financial statements

Specific Competence 2.1: Prepare Basic Profit or Loss Statements

• Skills Tested: Remembering, Understanding, Applying, Analysing, Evaluating, Creating
• Number of Items: 3
• Percentage Weight: 16.67%

Specific Competence 2.2: Prepare Basic Business Financial Position Statements

• Skills Tested: Remembering, Understanding, Applying, Analysing, Evaluating, Creating
• Number of Items: 2
• Percentage Weight: 11.11%

Main Competence 3: Demonstrate mastery of financial assets control

Specific Competence 3.1: Record Business Transactions using Source Documents (Two Column, Three Column and Petty Cash Books)

• Skills Tested: Remembering, Understanding, Applying, Analysing, Evaluating, Creating
• Number of Items: 2
• Percentage Weight: 11.11%

Specific Competence 3.2: Prepare a trial balance (correction of errors)

• Skills Tested: Remembering, Understanding, Applying, Analysing, Evaluating, Creating
• Number of Items: 1
• Percentage Weight: 5.56%

Specific Competence 3.3: Prepare bank reconciliation statements

• Skills Tested: Remembering, Understanding, Applying, Analysing, Evaluating, Creating
• Number of Items: 1
• Percentage Weight: 5.56%

Total Number of Items: 18
Total Percentage Weight: 100%