Page 13 - Accountancy_F5

Preface

This textbook, Accountancy for Secondary Schools, is written specifically for Form
Five students in the United Republic of Tanzania. The book is prepared in accordance
FOR ONLINE READING ONLY
with the 2023 Accountancy Syllabus for Advanced Secondary Education, Form V- VI,
issued by the Ministry of Education, Science and Technology (MoEST). Some of the
content in this book have been taken from the previous books for Accountancy Form
Five and Six published in 2023 in accordance with the 2016 syllabus.

The book consists of ten (10) chapters, namely: Concepts, theories and principles of
accounting, Inventory accounting, Payroll accounting, Investment accounting, Branch
accounting, Royalties accounting, Accounting of non-current assets, Hire purchase
accounting, Correction of accounting errors, and Work plan accounting. In addition to
the contents, each chapter contains activities, exercises, and revision exercises. You are
encouraged to do all activities and exercises. You are also required to prepare a portfolio
for keeping records of activities performed in different lessons. This will enhance your
understanding and development of the intended competencies for this level.

Additional learning resources are available at TIE e-Library. https://ol.tie.go.tz. or
ol.tie.go.tz LANGUAGE EDITING

Tanzania Institute of Education

Student’s Book Form Five
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