EXAMINATION COUNCIL OF ZAMBIA
PRINCIPLES OF ACCOUNTS
PAPER ONE TEST SPECIFICATION TABLE
NO. TOPIC KNOWLEDGE COMPREHENSION APPLICATION TOTAL.
1. Introduction. Principles Of Accounts. 2 2
2. Business Transactions. 1 1 2
3. Books Of Prime Entry. 2 2
4. Double Entry. 2 2
5. Ledger. 2 2
6. Trial Balance. 1 1 2
7. Final Accounts. 2 1 3
8. Adjustments To Final Accounts. 1 1 2
9. Limitation Of The Trial Balance. 2 2
10. Suspense Account. 1 1
11. Bank Reconciliation. 2 2
12. Control Accounts. 2 2
13. Accounts Of Non-Profit Making Organisations Or Club Accounts. 1 1 2
14. Capital And Revenue Receipts And Expenditure. 2 2
15. Incomplete Records. 3 3
16. Partnerships. 2 2
17 Manufacturing Accounts. 1 1 1 3
18. Ethics In Accountancy. 1 1 2
19. Interpretation Of Final Accounts. 2 2
TOTAL 6 28 6 40
Grade Ten (10) = 15% Grade Eleven (11) = 13% Grade Twelve (12) = 12%