New free Accounting Syllabus for JAMB UTME Entrance Examination into Tertiary Institutions from Joint Admissions and Matriculation Board (JAMB) for Unified Tertiary Matriculation Examination (UTME) by Association of Tutorial School Operators (ATSO) available free download PDF-Schemeofwork.com
Comprehensive Unified Tertiary Matriculation Examination (UTME) Tutorial Syllabus for Accounting.
UTME Accounting Syllabus for JAMB
It cover the official UTME syllabus topics for Accounting twenty-two (22) weeks tutorials plan. It provides the teachers/tutors with a comprehensive approach to covering the UTME curriculum and yet comprehensible topic outlines for the students. It enhances quality teaching for tutors and provides an all-inclusive learning scope and excellence-oriented drift for students.
| WEEK | SESSION TOPICS CONTENTS | OBJECTIVES |
| WEEK 1 | NATURE AND SIGNIFICANCE OF BOOK KEEPING AND ACCOUNTING Development of Accounting (including branches of accounting)Objectives of Book Keeping and accountingUsers and characteristics of Accounting informationPrinciples, concepts and conventions of Accounting (nature, significance and application)Role of Accounting records and information | At the end of this topic(s), tutorial students are expected to know how to; differentiate between Book Keeping and Accounting;understand the historical background of Book Keeping and Accounting;apply the right principles, concepts and conventions to solving Accounting problems;understand the role of Accounting information in decision making;identify the types/branches of Accounting such as Cost Accounting, Management Accounting, Auditing, Financial Accounting, Forensic Accounting, Social and Environmental Accounting, Government Accounting and Taxation; |
| WEEK 2 | PRINCIPLES OF DOUBLE ENTRY Source documentsBooks of original entryAccounting equationLedger and its classificationsTrial balanceTypes and correction of errorsSuspense Account | At the end of this topic(s), tutorial students are expected to know how to; identify various source documents and their uses;relate source documents to the various books of original entry;determine the effect of changes in elements of Accounting equation;understand the role of double entry principles in treating financial transactions;extract a trial balance from ledger accounts;identify various types of errors and their corrections; andcorrect errors using suspense account. |
| WEEK 3 | ETHICS IN ACCOUNTING ObjectivesQualities of an Accountant | At the end of this topic(s), tutorial students are expected to know how to; understand the ethics required in preparing and presenting Accounting information;understand qualities of an Accountant such as honesty, integrity, transparency, accountability and fairness; |
| WEEK 4 | CASH BOOK a. Columnar Cash Books: single columndouble columnthree column b. Discounts c. Petty Cash Book and imprest system | At the end of this topic(s), tutorial students are expected to know how to; determine the cash float;differentiate between two and three columnar cash books and how transactions are recorded in them;differentiate between trade and cash discounts;examine the effects of trade and cash discounts in the books of accounts; andidentify various petty cash expenses. |
| WEEK 5 NOV 4TH – NOV 8TH | BANK TRANSACTIONS AND RECONCILIATION STATEMENTS Instrument of bank transactionse-banking systemCauses of discrepancies between cash book and bank statementBank reconciliation statement | At the end of this topic(s), tutorial students are expected to know how to; identify various instruments of bank transactions such as cheques, pay-in-slips, credit cards, debit cards, internet banking and their uses;assess the impact of automated credit system, credit transfers, interbank transfers and direct debit on cash balances;identify factors that cause discrepancies between cash book balance and bank statement; anddetermine adjusted cash book balance. |
| WEEK 6 | FINAL ACCOUNTS OF A SOLE TRADER Income statement (Trading and profit and loss account)Statement of financial position (Balance sheet)Adjustments:provision for bad and doubtful debtprovision for discountsprovision for depreciation using straightline and reducing balance methodsaccruals and prepayment | At the end of this topic(s), tutorial students are expected to know how to; determine the cost of sales, gross profit and net profit of a sole trader;identify non-current assets, current assets, long- term liabilities, current liabilities and proprietor’s capital;compute adjustable items on the related expenditure and income in the statement of profit or loss; anddifferentiate between bad debts and provision for bad and doubtful debts. |
| WEEK 7 | STOCK VALUATION Methods of stock valuation e.g FIFO, LIFO and simple averageAdvantages and disadvantages of the methodsThe importance of stock valuation | At the end of this topic(s), tutorial students are expected to know how to; determine the value of materials issued to production department using FIFO, LIFO and simple average;calculate the closing stock of materials or finished goods using FIFO, LIFO and simple average;compare the advantages and disadvantages of each method of stock valuation; anddetermine the effects of stock valuation on elements of income statement. |
| WEEK 8 | CONTROL ACCOUNTS AND SELF BALANCING LEDGER Meaning and uses of control accountsPurchases ledger control accountSales ledger control account | At the end of this topic(s), tutorial students are expected to know how to; understand the meaning of control accounts;identify the uses of control accounts in a business enterprise;differentiate between sales ledger control account and purchases ledger control account; andidentify the entries in control accounts. |
| WEEK 9 | INCOMPLETE RECORDS AND SINGLE ENTRY Determination of missing figuresPreparation of final accounts from incomplete recordsConversion of single entry to double entry | At the end of this topic(s), tutorial students are expected to know how to; determine proprietor’s capital using statement of affairs;determine the amount of sales, purchases, cash balances, debtors, creditors and expenses by converting single entry to double entry; anduse accounting equations, gross and net profit percentages to determine cost of sales, gross and net profits. |
| WEEK 10 | MANUFACTURING ACCOUNTS Cost classificationCost apportionmentPreparation of manufacturing account | At the end of this topic(s), tutorial students are expected to know how to; identify the reason for preparing manufacturing account;calculate prime cost, overhead cost, production cost and total cost; anddetermine the basis of cost apportionment among production, administration, selling and distribution. |
| WEEK 11 | ACCOUNTS OF NOT-FOR-PROFIT-MAKING ORGANIZATIONS ObjectivesReceipts and payments accountIncome and expenditure accountStatement of financial position | At the end of this topic(s), tutorial students are expected to know how to; distinguish between profit oriented and Not-For- ProfitMaking Organizations;determine annual subscription, subscription in arrears and in advance; andcompute the cash balances, accumulated funds, surplus or deficit for the period. |
| CHRISTMAS & NEW YEAR HOLIDAYS | ||
| WEEK 12 | DEPARTMENTAL ACCOUNTS | At the end of this topic(s), tutorial students are |
| expected to know how to; | ||
| ObjectivesApportionment of expensesDepartmental trading and profit and loss account | identify the reasons for preparing departmental accounts;determine the expenses and incomes attributable to departments;compute departmental profit or loss | |
| WEEK 13 | BRANCH ACCOUNTS | At the end of this topic(s), tutorial students are |
| expected to know how to; | ||
| ObjectivesBranch account in the head office booksHead office accountReconciliation of branch and head office books | understand the reasons for preparing branch accounts;calculate profit or loss from branches; and iii. reconcile the difference between branch and head office accounts. | |
| WEEK 14 | JOINT VENTURE ACCOUNTS Objectives and featuresPersonnel account of venturersMemorandum joint venture accounts | At the end of this topic(s), tutorial students are expected to know how to; i. identify the objectives and features of joint venture; ii. determine the profit or loss of joint venture. iii. determine the profit or loss of each venture |
| WEEK 15 | PARTNERSHIP ACCOUNTS Formation of partnershipProfit or loss accountAppropriation accountPartners current and capital accountsTreatment of goodwillAdmission/retirement of a partnerDissolution of partnershipConversion of a partnership to a company | At the end of this topic(s), tutorial students are expected to know how to; i. understand the procedures for the formation of partnership; ii. identify the accounts maintained for partnership business; iii. determine the effects of admission and retirement of a partner; iv. determine profit or loss on revaluation of assets; and v. determine the partners’ share of profit or loss on dissolution. |
| WEEK 16 | INTRODUCTION TO COMPANY ACCOUNTS Formation and classification of companiesIssue of shares and debenturesFinal accounts of companies:Accounting ratiosDistinction between capital and revenue reserves | At the end of this topic(s), tutorial students are expected to know how to; i. differentiate between types of companies; ii. identify the procedures of treating the issue of shares and debentures; iii. compute the elements of final accounts of companies; and iv. compute and interpret Accounting ratios such as current, acid test and stock turnover. |
| WEEK 17 | PUBLIC SECTOR ACCOUNTING Comparison of cash and accrual basis of AccountingSources of government revenueCapital and recurrent expenditureConsolidated Revenue FundStatement of assets and liabilities | At the end of this topic(s), tutorial students are expected to know how to; differentiate between public and private sector accounting;identify the sources of government revenue;differentiate between capital and recurrent expenditurecalculate consolidated revenue funds and determine the values of assets and liabilities; |
| WEEK 18 | PUBLIC SECTOR ACCOUNTING f. Responsibilities and powers of: The Accountant GeneralThe Auditor GeneralThe Minister of FinanceThe Treasurer of Local Government g. Instruments of financial regulation | At the end of this topic(s), tutorial students are expected to know how to; identify the duties of the Accountant General, Auditor General, Minister of Finance and Treasurer of Local Government;distinguish between elements of control in government accounting procedures e.g. warrant, votes, budget and due process certificate |
| WEEK 19 | INFORMATION TECHNOLOGY IN ACCOUNTING a. Manual and computerized Accounting processing system b. Procedures involved in data processing c. Computer hardware and software d. Advantages and disadvantages of manual and computerize Accounting processing system. | At the end of this topic(s), tutorial students are expected to know how to; differentiate between manual and computerized Accounting processing system;identify the procedures involved in data processing;relate the different component of computer.identify the advantages and disadvantages of manual and computerized Accounting processing system. |
| WEEK 20 | GENERAL REVISION TOPICS I | To generally revise the topics taught at the previous weeks with the tutorial students |
| WEEK 21 | GENERAL REVISION TOPICS II | To generally revise the topics taught at the previous weeks with the tutorial students |
| WEEK 22 | GENERAL REVISION TOPICS III | To generally revise the topics taught at the previous weeks with the tutorial students |
References
Joint Admissions and Matriculation Board, JAMB IBASS website, Nigeria
https://ibass.jamb.gov.ng/syllabus
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