WAEC Bookkeeping syllabus

The WAEC Bookkeeping syllabus has 20 examinable topics, listed in full below. This is the same breakdown Handbook uses to track which topics you have mastered and which are still costing you marks.

All 20 topics on the WAEC Bookkeeping syllabus

1. 01Adjustments (e.g. accruals, prepayments, bad debts, provision for doubtful debts, depreciation, etc.)
2. 02Bank Reconciliation Statement
3. 03Career opportunities and beneficiaries of book keeping
4. 04Causes of differences between cash book and bank statement balance
5. 05Concept and preparation of balance sheet
6. 06Concept and preparation of trading, profit and loss account
7. 07Correction of errors and preparation of Suspense Account
8. 08Definition, identification, types and uses of source documents
9. 09Definition, purpose, types, format, uses and preparation of Books of Original Entry
10. 10History
11. 11Impersonal accounts (real and nominal)
12. 12Ledger and Principles of Double Entry
13. 13Meaning and types of business transactions
14. 14Meaning of Book Keeping
15. 15Meaning, types, classification of errors
16. 16Personal accounts (debtors and creditors)
17. 17Petty cash book
18. 18Rules and preparation of trial balance
19. 19Three column cash book
20. 20Use of financial statements for decision making