CSEC Principles of Accounts ccountsfccounts ccountsf
Caribbean Examinations Council
plesofAc CSEC? untsPrinc Principles
of Accounts
uAencsctosofPuArncicntso SYLLABUS SPECIMEN PAPER MARK SCHEME SUBJECT REPORTS
Macmillan Education 4 Crinan Street, London, N1 9XW A division of Macmillan Publishers Limited Companies and representatives throughout the world
macmillan-
ISBN 978-0-230-48209-8 ? Caribbean Examinations Council (CXC?) 2015 cxc-
The author has asserted their right to be identified as the author of this work in accordance with the Copyright, Design and Patents Act 1988.
First published 2014 This revised version published 2015
Permission to copy The material in this book is copyright. However, the publisher grants permission for copies to be made without fee. Individuals may make copies for their own use or for use by classes of which they are in charge; institutions may make copies for use within and by the staff and students of that institution. For copying in any other circumstances, prior permission in writing must be obtained from Macmillan Publishers Limited. Under no circumstances may the material in this book be used, in part or in its entirety, for commercial gain. It must not be sold in any format.
Designed by Macmillan Publishers Limited Cover design by Macmillan Publishers Limited and Red Giraffe
CSEC? Principles of Accounts Free Resources
LIST OF CONTENTS
CSEC? Principles of Accounts Syllabus Extract
4
CSEC? Principles of Accounts Syllabus
5
CSEC? Principles of Accounts Specimen Papers Mark Schemes/Keys
01239010/SPEC2006
43
01239032/SPEC 2006
56
01239020/SPEC
66
01239020/F SPEC 2006
74
1239032/SPEC 2006
84
01239032/SPEC
88
CSEC? Principles of Accounts Subject Reports
January 2004
95
June 2004
103
January 2005
110
June 2006
118
January 2007
127
May/June 2007
137
January 2008
152
May/June 2008
160
January 2009
174
May/June 2009
184
January 2010
197
May/June 2010
207
January 2011
222
May/June 2011
234
January 2012
252
May/June 2012
263
January 2013
278
May/June 2013
291
May/June 2014
306
January 2015
321
Principles of Accounts Syllabus Extract
Principles of Accounts is a course of study that provides an introduction to the principles and techniques that accountants employ in measuring, processing, evaluating and communicating information about the financial performance and position of a business.
The course in Principles of Accounts helps students to develop an understanding of a range of theoretical and practical techniques used in accounting. It helps to develop skills that should enable them to participate more effectively and responsibly in today's business environment, to improve the management of personal financial activities, such as, budgeting, savings and investment. In addition, this course prepares students for post-secondary and professional studies in accounting.
The syllabus is arranged in 14 sections consisting of specific objectives and related content.
? Section 1 ? Section 2 ? Section 3 ? Section 4 ? Section 5
Sole-trader ? Section 6 ? Section 7 ? Section 8 ? Section 9 ? Section 10 ? Section 11 ? Section 12 ? Section 13 ? Section 14
Introduction to Principles of Accounts The Classified Balance Sheet Books of Original Entry Ledgers and the Trial Balance The Preparation and Analysis of Financial Statements of the
End of Period Adjustments Control Systems Incomplete Records Accounting for Partnerships Accounting for Corporations (Limited Liability Companies) Accounting for Co-operative Societies Accounting for Non-Trading (Non Profit) Organisations Manufacturing Accounts Payroll Accounting
CARIBBEAN EXAMINATIONS COUNCIL
Caribbean Secondary Education Certificate ? CSEC
PRINCIPLES OF ACCOUNTS SYLLABUS
Effective for examinations from May/June 2008
CXC 10/G/SYLL 06
Published by the Caribbean Examinations Council
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form, or by any means electronic, photocopying, recording or otherwise without prior permission of the author or publisher.
Correspondence related to the syllabus should be addressed to:
The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica, W.I.
Telephone: (876) 630-5200 Facsimile Number: (876) 967-4972 E-mail address: cxcwzo@ Website:
Copyright ? 2006, by Caribbean Examinations Council The Garrison, St Michael BB14038, Barbados
CXC 10/G/SYLL 06
ii
Contents
RATIONALE....................................................................................................................................................1 AIMS .................................................................................................................................................................1 GENERAL OBJECTIVES ...............................................................................................................................1 - 2 ORGANIZATION OF THE SYLLABUS.................................................................................................. 2 SUGGESTED TIME-TABLE ALLOCATION ...............................................................................................3 CERTIFICATION AND DEFINITION OF PROFILE DIMENSIONS......................................................3 FORMAT OF THE EXAMINATIONS .........................................................................................................4 - 5 SECTION 1 ? INTRODUCTION TO PRINCIPLES OF ACCOUNTS...................................................6 - 7 SECTION 2 ? THE CLASSIFIED BALANCE SHEET .............................................................................. 8 SECTION 3 ? BOOKS OF ORIGINAL ENTRY .........................................................................................9 - 10 SECTION 4 ? LEDGERS AND THE TRIAL BALANCE...........................................................................11 -12 SECTION 5 ? THE PREPARATION AND ANALYSIS OF FINANCIAL STATEMENTS
OF THE SOLE-TRADER ....................................................................................................13 - 14 SECTION 6 ? END OF PERIOD ADJUSTMENTS....................................................................................15 - 16 SECTION 7 ? CONTROL SYSTEMS...........................................................................................................17 - 18 SECTION 8 ? INCOMPLETE RECORDS...................................................................................................19 SECTION 9 ? ACCOUNTING FOR PARTNERSHIPS.............................................................................20 - 21 SECTION 10 ? ACCOUNTING FOR CORPORATIONS (Limited Liability Companies)....................22 - 23 SECTION 11 ? ACCOUNTING FOR CO-OPERATIVE SOCIETIES ....................................................24 SECTION 12 ? ACCOUNTING FOR NON-TRADING (NON PROFIT) ORGANIZATIONS..........25 SECTION 13 ? MANUFACTURING ACCOUNTS ..................................................................................26
CXC 10/G/SYLL 06
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