BOOK KEEPING
EXAMINATION SCHEME
There will be two papers, Papers 1 and 2, both of which will be a composite paper to be
taken at one sitting.
PAPER 1: Will consist of forty multiple choice questions all of which must be
answered in 50 minutes for 40 marks.
PAPER 2: Will consist of two sections, Sections A and B as follows:
Section A: Will cover Theory of Book-Keeping and contain four questions.
Candidates will be required to answer two for 20 marks.
Section B: Will cover Practice of Book-Keeping and contain five questions.
Candidates will be required to answer three for 60 marks. The paper will
last 2 hours.

SAMPLE QUESTIONS
PAPER 1
(OBJECTIVE)
1. A statement drawn up to show assets and liabilities is
A. bank statement.
B. balance sheet.
C. statement of account.
D. general journal.
2. Discounts allowed and received are recorded in the
A. three Column Cash Book.
B. bank Statement.
C. single Column Cash Book.
D. petty Cash Book.
3 Which of the following is not a trial balance item?
A. Opening stock
B. Closing stock
C. Capital
D. Discounts received

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