NABTEB Financial Accounting Syllabus 2026/2027

By NABTEB March 12, 2026 NABTEB Syllabus 2026 0 Comments

NABTEB Financial Accounting Syllabus 2026/2027: This compendium of syllabi has been carefully compiled by subject experts to assist prospective candidates preparing for the NABTEB examinations. The materials in this volume are designed to guide students effectively and help them achieve better results in their exams.

Introduction

The content of this syllabus is drawn from the NBTE curriculum. It is organized into broad sections that form the conceptual framework for the teaching of Biology. These sections include:

Basic Concepts of Biology
Flowering and Non-Flowering Plants
Invertebrates and Vertebrates
Fundamental Concepts of Ecology
Genetics and Evolution

The syllabus has been structured to make it relevant for candidates offering Biology either as a core science subject or as part of a trade-related course.

AIMS & Objectives

The aims of the syllabus are to:
a. Ensure that candidates acquire meaningful and relevant knowledge in Biology;
b. Develop reasonable and functional scientific attitudes in the candidates;
c. Develop adequate laboratory and field skills such as observation, precision, classification and interpretation of biological data;
d. Prepare candidates for professional training in biological sciences;
e. Create an awareness in the candidates of the application of science principles in everyday life on matters that affect personal, environmental, community health and socio-economic spheres of life.

EXAMINATION SCHEME

There will be two papers. Paper 1 (Objective and Essay) and Paper 2 (Practical), both of which must be taken with a total of 200 marks.

06-1 Paper 1 (Objective and Essay)

This paper consists of two sections: A and B.

Section A consists of fifty (50) multiple-choice objective questions, for a duration of 50 minutes and it carries 50 marks.

Section B consists of six (6) essay questions drawn from the four sections of the syllabus.
Candidates will be expected to answer four questions in 1 ½ hours and the total score is 50 marks.

06-2 Paper 2 (Test of Practical)
This paper will consist of two sections A and B. The total duration is 2 hours.

Section A: This section comprises 15 short structured questions based on Biological Principles and Practicals. Candidates are to spend 30 minutes and it carries 30 marks.

Section B: This section consists of 4 practical questions. Candidates are expected to spend 1 ½
hours and it carries 70 marks.

Note: Test of Practical paper will be conducted as an alternative paper to real practical for
private candidates during the November/December series. It will consist of two sections:

A and B and will lasts for 2 hours for a total of 100 marks.

NABTEB Financial Accounting Syllabus 2026/2027

NABTEB FINANCIAL ACCOUNTING SYLLABUS
SN	TOPICS	OBJECTIVES
1	THE ORIGIN OF BOOK-KEEPING & ACCOUNTS a) CONCEPTS & DIFFERENCES BETWEEN BOOK-KEEPING AND ACCOUNTS	i. Distinguish between Book-keeping and Accounts and explain the uses of various books of Account
2	ASSETS, LIABILITIES & CAPITAL	i. Explain assets, liabilities and capital and classify assets into current and fixed assets
3	DOUBLE ENTRY BOOK-KEEPING	i. Explain the principles of double entry and classify account into personal and impersonal.
4	BOOKS OF ORIGINAL AND SECONDARY ENTRY	i. Identify and explain various books of prime and secondary entries and post correctly from the books of original entries to the ledger.ii. Explain the uses of some sales documents.
5	THE CASH BOOK	i. Explain the columnal cash book ii. column and iii. column cash book), iv. post entries from the cash book to the ledger and determine the closing balance in the cash book.
6	THE JOURNAL	i. Explain Journal, its uses and its correct posting to ledger.
7	CONTROL ACCOUNT	i. Explain the uses of Control Accounts and solve questions on Financial Control Account.
8	IMPREST ACCOUNT	i. Describe the general format of a Petty Cash and prepare entries involving petty cash.
9	TRIAL BALANCE	i. Give the concept of a trial balance and identify disclosed and undisclosed errors.ii. Explain the procedure of identifying the disclosed and undisclosed errors by Trial Balance and prepare a Trial Balance from ledger
10	SUSPENSE ACCOUNT	i. Identify the uses and prepare a typical Suspense Account through solving giving problems.
11	ACCOUNTING CONCEPTS AND CONVENTION	i. Explain the concepts and convention in Accounting.
12	BANK RECONCILLATION AND STATEMENT	i. Explain the terms used in Bank Reconciliation and reasons for Differences in Bank Statement and Cash Book. ii. Prepare Bank Reconciliation Statement and Cash Book adjustment.
13	REVENUE AND CAPITAL EXPENDITURE	i. Identify Capital and Revenue expenditure and distinguish between current assets and current liabilities. ii. Prepare accounts involving Revenue and Capital Expenditure, Current assets and Current liabilities.
14	PREPAYMENT AND ACCURED EXPENSES	i. Explain Prepayment and Accrued Expenses and treat Prepayment and Accruals in the Books of accounts.
15	DEPRECIATION	i. Explain various methods of calculating depreciation and solve problems involving depreciations in the final Account. ii. Bad and Doubt Debt Explain and treat Bad and Doubtful debt in the books of account.
16	FINAL ACCOUNTS	i. Prepare simple final account.
17	PATNERSHIP TRANSACTION	i. Distinguish between Partnership, Company and Sole Trader. ii. State the requirements for formation of a partnership. iii. Prepare the final accounts of partnership business
18	BOOK-KEEPING ENTRIES RELATING TO INCOME TAX	i. Explain Income Tax and treat the book-keeping entries of tax for the Inland Revenue.
19	CONTAINERS ACCOUNT	i. Identify types of Containers Account and prepare Containers, Trading and Stock Account
20	MANUFACTURING ACCOUNTS	i. Prepare Manufacturing Accounts
21	SINGLE ENTRY & INCOMPLETE RECORDS	i. Distinguish between Single Entry and Incomplete records
22	ACCOUNTS OF NON-PROFIT MAKING ORGANIZATION	i. Receipts and payment accounts. ii. Income and Expenditure accounts. iii. Subscription in advance and in arrears. iv. Accumulated Fund. v. Preparation of Balance Sheet.
23	COMPANY ACCOUNTS	i. Explain Company Accounts. ii. Prepare Company accounts
24	DEPARTMENTAL & BRANCH ACCOUNTS	i. Explain Departmental and Branch Accounts ii. Prepare Departmental and Branch Account.
25	HIRE PURCHASE ACCOUNTS	i. Explain Hire Purchase Accounts. ii. Prepare Hire Purchase Accounts
26	CONSIGNMENT ACCOUNTS	i. Prepare consignment accounts.
27	JOINT VENTURE ACCOUNTS	i. Prepare joint venture accounts.
28	PUBLIC SECTOR ACCOUNTING	i. Explain the sources of Public Revenue
29	INTRODUCTION TO DATA PROCESSING	i. Historical Development of Computer ii. Basic elements, component, classification and functions of a Computer iii. Basic terminologies of a computer iv. Computer application in an Accounting environment

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