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ACCOUNTING SYLLABUS

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Accounting in the Senior Secondary Curriculum aims at preparing learners for further education, personal use and the world of work. The Botswana General Certificate of Secondary Education (BGCSE) Accounting Syllabus has been designed to build on the foundations laid by the Junior Secondary Business Studies syllabus. It also caters for learners who are very motivated but have had no previous encounter with Accounting.

The syllabus has been developed on the basis that Accounting has been allocated 4 periods per week of 40 minutes each in the school timetable. The subject is one of the optional subjects within the framework of the entire Senior Secondary programme.

RATIONALE

The study of Accounting will help learners acquire the skill of recording, classifying and summarising financial transactions. It will also develop in them the skills of interpreting and reporting financial information both manually and electronically. It will help learners acquire skills for planning, budgeting and decision-making.

Accounting aims at developing in learners moral and ethical values necessary for accountability in financial matters. Through the study of Accounting, learners will develop an appreciation for neatness, orderliness, thoroughness and accuracy in their daily lives. It will form the basis of financial management skills required in farming, government, industrial and commercial activities as well as in the home, all very necessary in a developing country such as Botswana.

Accounting relates to other subjects such as Business Studies, Economics, Computer Studies and Commerce. Accounting knowledge is useful to other practical subjects like Home Economics, Agriculture, Design and Technology and Art. Accounting information is essential to owners of business enterprises, individuals and external interested parties for making effective economic decisions.

AIMS OF THE SENIOR SECONDARY PROGRAMME

On completion of the two year Senior Secondary Programme learners should have:

acquired knowledge, developed confidence and ability to assess their personal strengths and weaknesses and be realistic in choosing appropriate career/employment opportunities and or further education and training.

developed skills to assist them in solving technical and technological problems as they relate to day-to-day life situations.

developed desirable attitudes and behavioural patterns in interacting with the environment in a manner that is protective, preserving and nurturing.

acquired attitudes and values, developed basic skills and understanding to allow for execution of rights and responsibilities as good citizens of Botswana and the world.

developed information technology skills as well as an understanding and appreciation of their influence in the day-to- day activities.

acquired knowledge, attitudes and practices that will ensure good family and health practices including awareness and management of epidemics (such as HIV/AIDS) that prepare them for productive life.

developed pre-vocational knowledge and manipulative skills that will enable them to apply content learnt and attitudes and values developed to practical life situations in the world of work.

developed an understanding of and acquired skills in business, everyday commercial transactions and entrepreneurship.

developed foundation skills such as problem solving, critical thinking, communication, inquiring, team work/interpersonal to help them to be productive and adaptive and to survive in a changing environment.

developed study skills required for further study and training.

AIMS OF THE SENIOR SECONDARY SCHOOL ACCOUNTING SYLLABUS

On completion of the two year Accounting course students should have developed:

knowledge and skills of numeracy, literacy, communication, enquiry, presentation and interpretation.

knowledge and understanding of accounting terminologies, concepts, conventions and procedures.

knowledge and understand of the aims, activities and accounting procedures in farming, manufacturing, trading andnon-trading organisations.

knowledge and understanding of the principles and purposes of accounting in providing information for monitoringand making effective decisions appropriate to the needs of profit making and non-profit making organisations.

knowledge of basic business process and entrepreneurial skills.

positive work habits, values and attitudes such as accuracy, neatness and orderliness necessary for the world of work.

an appreciation of the use of computers in the business world, and of using accounting software for recording business transactions and the production of financial reports.

critical and logical thinking, self-reliance and initiative, which will serve as the basis for further training in business.

an appreciation of the environment and how changes in the environment affect business activities.

RECOMMENDED TEACHING METHODS

The syllabus encourages a learner-centred approach to learning and teaching as emphasised in the Curriculum Blueprint. In such an approach, the learner is at the centre of most activities and the teacher plays a facilitating role for learning to take place. This means the teacher should use a variety of action oriented methods, such as case studies, visits to business organisations, simulations, group discussions, exercises and class presentations to get the learners participate actively in the learning and teaching processes. The teacher is required to keep up to date with changes in accounting practices and bring the relevant development in the accounting profession into the classroom.

In order to facilitate the learner-centred approach, there should be planning by both teacher and learners. The teaching method should lead to the application of accounting principles and concepts to real business situations. Wherever possible, a resource person from the accounting profession should be invited to give demonstrations in order to facilitate practical learning.

ASSESSMENTOBJECTIVES

Accounting in the curriculum should aim at providing learners with experiences, which cover the following domains: knowledge, understanding, application, analysis, evaluation, judgement and decision-making. The domains expected to be covered should provide guidance in the assessment of learners.

Learners should be able to:

Knowledge and understanding

Demonstrate appropriate knowledge and understanding of facts, terms, concepts, conventions, principles and techniques in accounting.

Demonstrate understanding of the appropriate accounting knowledge through numeracy, literacy, presentation and interpretation.

Application and Evaluation

Analyse and present information in an appropriate accounting format;

Interpret and evaluate accounting information and draw reasoned conclusions;

Display an understanding of the role and the limitations of accounting information as a basis for decision-making;

Judgement and Decision making

Present reasoned explanations, understand implications and communicate them in an accurate and logical manner; make

Reasoned judgements and present accurate recommendations and conclusions.

ASSESSMENT

To school based assessment and terminal examination. School based assessment in the form of tests (e.g. diagnostic, aptitude, achievement, oral, practice, performance) exercises, assignments, discussions, investigation and project work will be used for improving instruction and for guiding progression.

Examination syllabus will be developed by the examining body to provide teachers with guidelines on the objectives to be tested.

ensure that learners achieve the set aims, the scheme of assessment of the BGCSE Accounting syllabus will consist of

ORGANISATION OF THE SYLLABUS

The syllabus is organised around broad content areas called modules and each module has one unit or more. The units are listed under their respective modules. This, however, does not represent a sequence for teaching. The teachers should decide in which sequence the modules and even the units are to be taught. The units are subdivided into topics. Each topic consists of general objectives, which give rise to specific objectives. The specific objectives describe what learners are expected to do. These objectives are differentiated into core and extended. The extended specific objectives are highlighted in bold italics. All learners are expected to follow the core specific objectives. The extended objectives provide more challenging work for those learners able to benefit from it.

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