Book-Keeping Syllabus – Ordinary Level Education Form I-IV
Book-Keeping Syllabus – Ordinary Level Education Form I-IV
This Book-Keeping syllabus for Ordinary Secondary Education is a revised version which has been prepared
to replace the 1997 syllabus. The revision has focused on paradigm shift from content based to competence
Moreover the revision has also taken into consideration the current social, political, cultural,
economic, technological changes and cross-cutting issues. The Book-Keeping syllabus has some changes
whereby some topics/sub-topics have been merged and improved. Bills of Exchange topic has been omitted
and no new topics introduced.
The organization of this syllabus differs from that of 1997 whereby the following components have been
added; subject and class level competences, class level objectives, sub-topics, assessment column and number
of periods per topic.
This syllabus puts more emphasis on student-centered learning approaches, thereby enhancing meaningful
learning. It further seeks to develop learners’ competences which give students the opportunity to broaden
their scope for future development including self-employment. Therefore, students are expected to interact
in various situations which will make them demonstrate positive knowledge, attitudes and skills in their
The syllabus is to be covered in four academic years, each year having approximately nine teaching months
which is equivalent to 194 instructional days. Forms I to IV will have 3 periods of 40 minutes per week. In
a year of 38 teaching weeks. Each class of Form I to IV will have a total number of 114 periods.The teacher
is advised to make maximum use of time allocated in classroom instruction. Lost instructional time should
always be compensated for.
Aims and Objectives of Education in Tanzania
The general aims and objectives of education in Tanzania are to:
a) guide and promote the development and improvement of the personalities of the citizens of Tanzania,
their human resources and effective utilization of those resources in bringing about individual and national development;
b) promote the acquisition and appreciation of culture, customs and traditions of the people of Tanzania;
c) promote the acquisition and appropriate use of literary, social, scientific, vocational, technological, professional and other forms of knowledge, skills and understanding for the development and improvement of the condition of man and society;
d) develop and promote self-confidence and an inquiring mind, an understanding and respect for human dignity and human rights and a readiness to work hard for self-advancement and national development;
e) enable and expand the scope of acquisition, improvement and upgrading of mental, practical, productive and other life skills needed to meet the changing needs of industry and the economy;
f) enable every citizen to understand the fundamentals of the National Constitution as well as the enshrined human and civil rights, obligations and responsibilities;
g) promote love and respect for work, self and wage employment and improved performance in the production and service sectors;
h) inculcate principles of national ethic and integrity, national and international cooperation, peace and justice through the study, understanding and adherence to the provisions of the National Constitution and other
international basic charters;
i) enable a rational use, management and conservation of the environment.
Aims and Objectives of Secondary Education in Tanzania
The aims and objectives of Secondary Education are to:
a) consolidate and broaden the scope of baseline ideas, knowledge, skills and principles acquired and developed at primary education level;
b) enhance further development and appreciation of national unity, identity and ethic, personal integrity, respect for and readiness to work, human rights, cultural and moral values, customs, traditions and civic responsibilities and obligations;
c) promote the development of competency in linguistic ability and effective use of communication skills in Kiswahili and in at least one foreign language;
d) provide opportunities for the acquisition of knowledge, skills, attitudes and understanding in prescribed or selected fields of study;
e) prepare students for tertiary and higher education; vocational, technical and professional training;
f) inculcate a sense and ability for self-study, self-confidence and self-advancement in new frontiers of science and technology, academic and occupational knowledge and skills;
g) prepare students to join the world of work.
General Subject Competences
By the end of the four years course, the student should have developed the following competences:
a) manage financial affairs in a responsible and effective manner in their lives, community and economic development.
b) use mathematical skills to perform business calculations.
c) apply the accounting concepts and principles in business activities.
d) use appropriate technology when dealing with financial matters.
e) inculcate integrity and ethics in dealing with financial matters.
f) present financial information effectively by using generally accepted accounting principles.
General Subject Objectives
By the end of the four years course, the student should be able to:
a) acquire the ability to maintain accounting records of various business organizations.
b) develop an understanding of the business concepts and principles.
c) acquire the ability to use figures in business communications, analysis and decision-making.
d) develop problem-solving and computational skills, an awareness and recognition of the consequences
of accounting errors.
e) appreciate and use financial statements as a means of business communication.
f) ascertain the results of business operations for a given period of time.
The content part of the syllabus includes class competences, class objectives and the matrix table which is
made up of the following columns; topics/ sub-topics, specific objectives, teaching and learning strategies,
teaching and learning resources, assessment and number of periods.
Class Level Competences
These are skills, knowledge and attitudes expected to be attained by the learner during and after completion
of a particular class.
Class Level Objectives
The class level objectives are stated in general terms to indicate the scope of content to be covered within each level. For each competence intended to be achieved, one or more objectives have been stated in order to achieve it.
Topics are general content of the subject matter that are expected to be taught in order to develop the
intended competences. They have been arranged with respect to the class level to attain a logical order
starting from simple to complex. Both block and spiral arrangements of topics have been used.
These are smaller units of the topic which have been arranged in a logical order to facilitate teaching and