WAEC Syllabus for Bookkeeping 2025/2026 PDF Download: Bookkeeping is one of the subjects offered by the West African Examination Council (WAEC) for students who wish to pursue a career in accounting, finance, business, or related fields. Bookkeeping is the process of recording and summarizing the financial transactions of a business or an organization. It is an essential skill for anyone who wants to manage or understand the financial performance of a business.
In this blog post, I will provide you with the WAEC syllabus for bookkeeping for the 2025/2026 academic session. The syllabus contains the aims and objectives, scheme of the examination, topics, and notes for the bookkeeping exam. I will also provide you with some recommended textbooks and online resources that you can use to prepare for the exam.
READ ALSO: WAEC Areas of Concentration for Bookkeeping 2025/2026
Table of Contents
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Aims and Objectives
The aim of the bookkeeping exam is to test the candidates’ basic knowledge of business activities and understanding of the financial systems for the purpose of establishing a business and laying a good foundation for further studies. The objectives of the exam are to assess the candidates’:
- knowledge of basic skills required to start a business;
- ability to appreciate the rules and functions of bookkeeping;
- ability to apply the basic knowledge and skills in bookkeeping to modern business activities.
Scheme of the Examination
The bookkeeping exam consists of two papers, Papers 1 and 2, both of which are composite papers to be taken in one sitting.
- Paper 1: This paper consists of 40 multiple-choice questions, all of which must be answered in 50 minutes for 40 marks.
- Paper 2: This paper consists of two sections, Sections A and B, as follows:
- Section A: This section covers the theory of bookkeeping and contains four questions. Candidates are required to answer two questions for 20 marks.
- Section B: This section covers the practice of bookkeeping and contains five questions. Candidates are required to answer three questions for 60 marks.
The paper lasts for 2 hours.
List of Topics in the WAEC Syllabus for BookKeeping 2025/2026
Below is the complete verified list of topics in the WAEC Syllabus for Bookkeeping 2025/2026:
- Introduction to Bookkeeping
- Concepts and Conventions in Bookkeeping
- Books for Recording Original Transactions
- Ledger and the Basics of Double Entry
- Cash Record-Keeping with the Cash Book
- Reconciliation of Bank Statements
- Balancing the Books with Trial Balance
- Detecting and Correcting Errors in Financial Records
- Financial Statements for Sole Proprietors
- Making Adjustments to Financial Statements
- Managing Control Accounts
- Single Entry System and Handling Incomplete Records
- Accounting for Not-For-Profit Organizations
- Accounting for Manufacturing Activities
- Accounting for Partnerships
- Handling Joint Ventures in Accounting
- Managing Departmental and Branch Accounts
- Introduction to Company Financial Accounts
- Analyzing Financial Statements
- Acquiring a Business: Purchase Transactions
- Accounting for Consignment Transactions
- Understanding Hire Purchase Agreements
- Accounting for Contractual Arrangements
- Financial Accounting for Cooperatives
WAEC Syllabus for Bookkeeping 2025/2026 PDF Download
Click the download button below to download the WAEC Syllabus for Bookkeeping 2025/2026 as PDF:
FAQs
How can I download the WAEC syllabus for bookkeeping in PDF format?
You can download the WAEC syllabus for bookkeeping in PDF format from the official website of the WAEC or from some other online sources. Here are some links that you can use to download the syllabus:
WAEC Syllabus for Book Keeping PDF Download 2025/2026
What are the recommended textbooks for bookkeeping?
There are many textbooks that you can use to study bookkeeping. However, some of the recommended textbooks are:
– Frank Wood and Sheila Robinson, Book-keeping and Accounts, 9th Edition, Pearson Education Limited, 2012.
– R. J. Bull, A Practical Approach to Book-keeping and Accounting, 4th Edition, Pitman Publishing, 1994.
– Geoffrey Whitehead, Book-keeping Made Simple, 2nd Edition, Made Simple Books, 1984.
– Frank Wood and Alan Sangster, Business Accounting 1, 13th Edition, Pearson Education Limited, 2015.
– Frank Wood and Alan Sangster, Business Accounting 2, 13th Edition, Pearson Education Limited, 2015.
How can I practice bookkeeping questions and answers?
You can practice bookkeeping questions and answers by using past papers, mock exams, revision guides, online quizzes, and other resources. Here are some links that you can use to practice bookkeeping questions and answers:
WAEC Book Keeping Past Questions and Answers PDF Free Download
WAEC Book Keeping Questions and Answers 2020/2021 (Theory and OBJ)
WAEC Book Keeping Past Questions and Answers 2020 (Free Download)
WAEC Book Keeping Questions and Answers 2020/2021 (Essay and Objectives)
WAEC Book Keeping Past Questions and Answers PDF Download
Conclusion
The WAEC syllabus for bookkeeping is a useful guide for students who want to excel in the bookkeeping exam. It provides the candidates with the scope, content, and structure of the exam. It also helps the candidates to focus on the relevant topics and concepts that they need to master. By following the syllabus, the candidates can improve their chances of scoring high marks in the bookkeeping exam.
