Financial Accounting syllabus: every examination body
Each examination body publishes its own Financial Accounting syllabus. They overlap but are not the same, so prepare from the one for the exam you are writing. Every syllabus below is shown in full, exactly as its body published it.
NERDC · Senior Secondary Curriculum
NERDC SS1 Financial Accounting Curriculum
17 topics · 1 source pages · {"label":"New Revised Senior Secondary School Curriculum, October 2025"}
- Explain the fundamental accounting concepts and principles
- Explain the fundamental accounting concepts and principles
- Explain the fundamental accounting concepts and principles
- Explain the fundamental accounting concepts and principles
- Record, classify and analyze business financial transactions
- Record, classify and analyze business financial transactions
WAEC · WASSCE
WAEC Financial Accounting Syllabus
13 topics · 3 source pages
- History, nature and functions of Accounting. Users of Accounting information. Stages in the Accounting process. Characteristics of Accounting information.
- Accounting Equation. Purpose and functions of source documents. Subsidiary books: The ledger: classification of Accounts. Cash Book: analytical cash book, including petty cash book. Preparation of Trial Balance. Bank Reconciliation Statements. Correction of errors and Suspense Account.
- Meaning Types Significance Limitations
- Trading, profit and loss accounts/Income statement. Balance sheet/statement of financial position. Adjustments to final accounts.
- Provision for doubtful debts/Allowance for doubtful debts. Provision for discounts. Depreciation-concepts, reasons for recording and methods: straight line; reducing balance; sum of the year's digits revaluation. Accounting for depreciation. Reserves revenue and capital reserves.
- Purpose of Manufacturing Accounts. Cost classification in Manufacturing Accounts. Preparation of final Accounts of a Manufacturing concern.