Book Keeping WAEC Syllabus (2024/2025) – Download

Below is this year WAEC syllabus for Book Keeping WAEC (2024/2025), WAEC Book Keeping Syllabus Answers, Today's Book Keeping WAEC Syllabus questions and answers. Please note that this syllabus is for both internal and external candidates

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Book Keeping WAEC Syllabus (2024/2025) – Download

Book Keeping WAEC Syllabus (2024/2025)

Aims and Objectives:

  • Acquisition of basic skills required to initiate a business venture.
  • Understanding of the principles and functions of bookkeeping.
  • Application of fundamental knowledge and skills in Book Keeping to contemporary business practices.

Scheme of Examination:

  • Two papers, Papers 1 and 2, to be taken at one sitting.

Paper 1:

  • Consists of forty multiple-choice questions to be answered in 50 minutes for 40 marks.

Paper 2:

  • Divided into two sections, Sections A and B.

Section A:

  • Covers Theory of Book-Keeping and contains four questions. Candidates must answer two for 20 marks.

Section B:

  • Focuses on Practice of Book-Keeping and contains five questions. Candidates must answer three for 60 marks. The paper will last 2 hours.

Content Coverage:

  • Definition, history, nature, importance, and functions of Book Keeping.
  • Career opportunities and beneficiaries of bookkeeping.
  • Assets and Liabilities.
  • Classification of Accounts: personal accounts (debtors and creditors); Impersonal accounts (real and nominal).
  • Source Documents: types, identification, and uses.
  • Concepts and Conventions: differences and identification.
  • Books of Original Entry: types, format, and preparation.
  • Ledger and Principles of Double Entry: classification, uses, and preparation.
  • Trial Balance and Errors: functions, rules, and correction methods.
  • Financial Statements of Sole Proprietorship: Trading Account, Profit and Loss Account, Balance Sheet.
  • Adjustments to Financial Statements: prepayments, accruals, depreciation, bad and doubtful debts.
  • Control Accounts: Sales Ledger and Purchases Ledger Control Accounts.
  • Single Entry and Incomplete Records: limitations and preparation of final accounts.
  • Accounts of Not-For-Profit Making organizations: Receipts and Payments Accounts, Income and Expenditure Account.
  • Partnership Accounts: terms, partnership deed, drawings, interest calculations, and preparation of accounts.
  • Interpretation of Accounts: computation of ratios.
  • Consignment Accounts: terminologies and preparation.
  • Hire Purchase: accounts in the seller’s and hirer’s books.

Preparation Tips:

  • Understand fundamental concepts thoroughly.
  • Practice solving various types of problems from each topic.
  • Memorize key definitions and principles.
  • Work on time management during the exam.
  • Utilize past exam papers and sample questions for practice.


The Book Keeping syllabus equips candidates with essential skills and knowledge in business accounting. By following the syllabus, candidates can effectively prepare for the WAEC examination and develop proficiency in bookkeeping practices essential for business management and entrepreneurship.

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