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Book Keeping — JAMB Syllabus
Below are the topics and areas you are expected to study for Book Keeping in the UTME examination. Questions will be drawn from these topics.
1
Fundamentals of Book-keeping
Topics / Contents
- Purpose and scope of book-keeping
- Source documents
- Books of original entry
2
Double Entry System
Topics / Contents
- Recording transactions
- Ledger posting
- Balancing accounts
- Trial balance
3
Financial Statements
Topics / Contents
- Trading account
- Profit and loss account
- Balance sheet
4
Control Accounts and Bank Reconciliation
Topics / Contents
- Bank reconciliation statements
- Control accounts
- Suspense accounts
- Correction of errors