2. Match the explanations of the international trade documents in Column A with the names of the documents in Column B by writing the letter of the correct answer beside the item number in the answer booklet provided.

COLUMN A

COLUMN B

A document used to inspect the quality and prices of the goods before they had been dispatched to other country. A document which allows the bank to possess and sell the goods imported so as to recover the debts. A document which requires an agent to place an order on behalf of the importer with an appropriate exporter. A transferable document issued by a warehouse keeper to represent the right of ownership of goods. A document which informs the exporter about the date at which goods will be at the dock ready for loading.

Letter of credit Letter of hypothecation Calling forward note Dock warrant Consular invoice Indent Letter of indemnity

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SECTION B (50 Marks)

Answer all questions in this section.

3. (a) Mr. Ramsi a businessman who had an account with CRDB Bank in Arusha branch issued a cheque payable to Mr. Karim amounting to Tsh. 150,000/2 only. Use the information given to analyse the three main parties to a cheque involved in this transaction.

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(b) Assume one of your teachers is a businessman and he had received two crossed cheques from one of his customers. One of the cheques bearing the words "Not Negotiable" and the other one "Account payee only". Briefly explain to him what the terms "Not negotiable" and "Account payee only" imply? 

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4. You have been invited in a seminar about taxation conducted by Tanzania Revenue Authority. The main theme of the seminar is "the effects of taxation". At the end of the seminar, you will be required to present to your fellow students the positive and negative effects of taxation in an economy. Summarise your presentation by showing the: 

(a) three positive effects of taxation and

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(b) two negative effects of taxation.

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5.The cashew nuts producers from Chetu village build a warehouse to store their produce after harvest. Being an expert in warehouse operations, briefly explain five contributions of the cashew nuts warehouse to Chetu villagers.

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6. Study the diagram given and answer the questions that follow:

(a) What does shift in demand curves from D0 to D1 and D0 to D2 imply?

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(b) Describe four possible causes for a shift in demand curves from D0 to D2

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7. Mr. James is planning to buy a car from Japan and he has been advised to use either a broker or a factor agent to effect buying. Assists him in making proper decision by giving: (a) two main features of a broker

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7. Mr. James is planning to buy a car from Japan and he has been advised to use either a broker or a factor agent to effect buying. Assists him in making proper decision by giving: (b) three main features of a factor.

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SECTION C (30 Marks)

Answer two (2) questions from this section.

8.  Mobile phones have become the most popular communication media which links the buyer and sellers within a short time. Basing on the knowledge of business communication, explain three positive and three negative effects of mobile phone communication in business.

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9. Creation of employment is the only advantage of specialization in production. Argue against this statement by giving six reasons.

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10. Practically, insurers and insured could not work smoothly without applying the principles of insurance. Basing on this statement, explain how the principles of insurance govern the conduct between insurer and insured.

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JAMHURI YA MUUNGANO WA TANZANIA BARAZA LA MITIHANI LA TANZANIA

MTIHANI WA KUHITIMU KIDATO CHA INNE

021          KISWAHILI

(Kwa watahiniwa Walioko na Wasiokuwa Shuleni)

Muda: Saa 3                            Alhamisi 07 Novemba 2019 mchana

Maelekezo

1. Karatasi hii ina sehemu A, B na C zenye jumla ya maswali kumi na mbili (12).
2. Jibu maswali yote katika sehemu A na B na maswali matatu (3) kutoka sehemu C.
3. Zingatia maagizo ya kila sehemu na ya kila swali.
4. Simu za mkononi na vitu vyote visivyoruhusiwa havitakiwi katika chumba cha mtihani.
5. Andika Namba yako ya Mtihani katika kila ukurasa wa kijitabu chako cha kujibia.

SEHEMU A (Alama 15)

Jibu maswali yote katika sehemu hii.

1. Chagua herufi ya jibu sahihi katika vipengele (i) hadi (x), kisha andika herufi ya jibu hilo katika kijitabu chako cha kujibia.

(i) Neno lipi kati ya maneno haya linaweza kudokeza mtenda au mtendwa?

1. Kiunganishi   
2. Kivumishi
3. Kihisishi 
4. Kiwakilishi 
5. Kielezi

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(ii) Ni sentensi ipi haina kitenzi kisaidizi?

1.  Mwalimu Julius Kambarage Nyerere alikuwa mtiifu.
2. Watoto wanatakiwa kulala mapema ili wawahi shuleni.
3. Paka alikuwa anataka kula chakula cha mbwa.
4. Juma alikuwa anasoma kitabu cha hadithi za mapenzi.
5. Robert Kelly anataka kuja kutumbuiza mwezi Desemba.

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(iii)  Ni sentensi ipi inawakilisha kikamilifu wahusika wa fasihi simulizi?

1. Vitu, mahali, wanyama, binadamu, fanani na maleba.
2. Hadhira, wanyama, maleba, binadamu na fanani.
3. Hadhira, binadamu, wanyama, vitu, mahali na fanani. 
4. Fanani, vitu, mahali, binadamu, maleba na wanyama.
5. Wanyama, manju, binadamu, vitu, mahali na maleba.

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(iv)  Bainisha seti ya maneno inayofaa kuingizwa kwenye kamusi kwa kuzingatia mpangilio wa alfabeti.

1. Jabali, jadhibika, jabiri, jadi, jalada
2. Jabali, jabiri, jadhibika, jadi, jalada
3. Jabali, jadi, jadhibika, jalada, jabiri 
4. Jabiri, jabali, jalada, jadi, jadhibika
5. Jabali, jalada, jabiri, jadhibika, jadi

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(v) Ni sifa ipi haitofautishi fasihi simulizi na fasihi andishi?

1. Ukubwa 
2. Uhifadhi
3. Uwasilishaji
4. Ukuaji
5. Ueneaji

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(vi) Jozi ipi ina vipengele sahihi vinavyounda umbo la ndani la kazi ya fasihi simulizi?

1. Falsafa, muundo, ujumbe, wahusika
2. Mandhari, msimamo, ujumbe, dhamira
3. Ujumbe, mtazamo, migogoro, dhamira 
4. Ujumbe, msimamo, dhamira, wahusika
5. Lugha, mgogoro, falsafa, mtindo

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(vii) "Ngombe zangu wanatoa maziwa mengi." Kosa lililojitokeza katika tungo hii ni lipi kati ya haya?

1. Unyumbuaji wa maneno
2. Udondoshaji wa herufi 
3. Unyumbuaji wa maneno 
4. Upatanisho wa kisarufi
5. Uongezaji wa kiambishi

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(viii)  "Serikali imeweka mikakati kabambe ili kupunguza umasikini."Neno "ili" katika sentensi hii ni aina gani ya neno?

1. Kielezi        
2. Kiunganishi
3. Kiwakilishi 
4. Kihisishi
5. Kivumishi

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(ix) Mpangilio sahihi wa vipashio vinavyounda lugha ya Kiswahili ni upi?

1. Mofimu, kishazi, kirai, neno na sentensi.
2. Mofimu, neno, kirai, sentensi na kishazi.
3. Neno, kirai, Kishazi, sentensi na mofimu.
4. Neno, mofimu, kirai, kishazi na sentensi. 
5. Mofimu, neno, kirai, kishazi na sentensi.

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(x) Ni jambo gani linalodhihirisha upekee wa kazi fulani ya kifasihi?

1. Muundo wa kazi husika.
2. Wahusika wa kazi husika. 
3. Jina la kazi husika.
4. Jina la mtunzi wa kazi husika.
5. Mtindo wa kazi husika.

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2. Oanisha maana za dhana za uandishi zilizo katika Orodha A kwa kuchagua herufi ya dhana husika katika Orodha B, kisha andika herufi husika katika kijitabu chako cha kujibia.

ORODHA A	ORODHA B
Kujieleza kwa lugha fasaha, mpangilio mzuri wa mawazo na kutumia misamiati. Kujenga fikra fulani katika kifungu cha maneno. Mpangilio mzuri wa mawazo unaoeleweka kwa mwandishi na msomaji. Kifungu cha maneno chenye kuelezea wazo maalumu, au sehemu ya wazo lililo katika mtiririko. Alama ya uandishi inayotenga maneno yaliyo katika orodha fulani.	Mantiki  Mkato  Uandishi  Insha  Wazo Aya Kistari

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SEHEMU B (Alama 40)

Jibu maswali yote katika sehemu hii.

3. Taja njia zilizotumika kuunda maneno yafuatayo:

1.  Amirijeshi

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2. Kiswahili

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3. Kifaru

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4. Chajio

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4.Andika nahau yenye maana sawa na tungo zifuatazo:

1. Jumanne ni kijana mchoyo.

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2. Yule ni mropokaji sana.

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3. Malingumu ni mwizi.

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4. Mwalimu wetu ameoa.

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5. (a) Kwa kutumia njia ya mnyumbuliko, unda nomino mbili kwa kila kitenzi kifuatacho:

(i) Piga

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(ii) Lima

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(iii) Pika

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(iv) Cheza

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(b) Tunga tungo moja kwa kila kipengele (i) — (iv) ukizingatia viambajengo vyakila moja: 

(i) Kishazi tegemezi + Kishazi huru

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 (ii) Kishazi huru

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  (iii) Kishazi tegemezi

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  (iv) Kishazi huru + Kishazi huru

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6.  (a) Soma kwa makini sentensi (i) hadi (iv), kisha fafanua kwa pamoja vipengele vinne vinavyodhihirisha uhusiano baina ya Kiswahili na lugha za Kibantu. 

(i) Mtoto amelala (Kiswahili) 

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(ii) Mwana agonili (Kingoni) 

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(iii) Mwana yogonile (Kigogo)

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(iv) Omwana yanagila (Kihaya)

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(b) Kwa kutumia mifano na kutoa hoja mbili kwa kila moja, eleza kwa ufupi mafanikio ya lugha ya Kiswahili enzi za Waarabu katika:

(i)    Dini

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(ii)  Biashara

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7.  Kwa kutumia mifano kutoka katika riwaya ya Takadini na Watoto wa Mama Ntilie, eleza kwa kifupi mambo manne ya kufanana kati ya wahusika Sekai na Mama Ntilie kuhusu wasifu wao wa ndani.

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8.  Soma kifungu cha habari kifuatacho, kishajibu maswali yanayofuata:

Soni aliamka usingizini na kuendelea na safari yake. Awali alishtushwa na mitikisiko iliyotokea karibu na mbuyu. Hakujua yuko wapi lakini hakuchelewa kukumbuka nia ya safari yake. Aliukamata mkuki wake vizuri na ngao yake pia. Alipiga goti moja na kusimama hali akiuangalia mbuyu. Punde, aliwaona nyani wawili wakikimbilia nyasini. Wakasimama na kumtazama Soni. Naye alipoona hakuna hatari ya wanyama wakali, aliendelea na safari yake. Muda huo wa mchana ulikuwa salama kwani wanyama wakubwa walikuwa mapangoni mwao. Zaidi zilisikika sauti za panzi, nyenje na ndege tu waliojibizana kwa zamu.

Soni alipumzika kidogo kwa mara nyingine ili kumnyonyesha mtoto. Hata hivyo, vivuli virefu vilimkumbusha kuwa usiku ulikaribia. Lakini hakusikia wala kuona dalili yoyote ile iliyoonesha kuwa binadamu waliishi katika eneo hili. Bado hakuelewa ni wapi alipokuwa. Ni kosa gani alilofanya? Je, mwanawe hakuwa binadamu? Ni-kwewtofauti yake .ni_rangi-tu2 Hakuwa na vidole vya mikono na miguu vilivyomzidi baba yake. Macho yake na masikio pia yalikuwa sawa, aliyahesabu yote. Pale kila kitu kilipowekwa pamoja, mtoto alikuwa karibu sawa na wengine kuliko tofauti yake ya rangi tu. Sasa nvbona wanataka kumuua?

Soni alianza kukimbia kwa kasi kwani kama hangefika kijiji jirani, basi kutoroka kwake kungekuwa kazi bure. Punde si punde alishtushwa na mlio wa vipande vya miti vilivyovunjika. Soni alisimama akabana pumzi zake akisubiri sauti ile isikike tena. Huyo hakuwa mnyama mkali bali mtu aliyekusanya kuni. Upesi Soni aliharakisha upande ilikotoka sauti. Ghafla akamwona mzee mmoja akikusanya kuni. Alisogea kiasi ambacho kungetokea hatari angekimbia. Alimsalimia mzee yule. "Tafadhali kuwa mwema ili umsaidie mwanao aliyepotea," alisubiri atakavyojibiwa. Kwa sauti ile yule mzee alizunguka na kuinua shoka lake kama ishara ya kutisha. Punde alipogundua kuwa aliyeongea alikuwa ni mwanamke, alipata ahueni na kulishusha shoka lake chini. Wakati ule Soni alisita na kuamua kusimama. Tumaini alizinduka usingizini. Huenda alihisi shaka iliyomkumba mama yake, akaanza kulia.

Punde si punde, yule mzee alijiandaa kwa mashambulizi. Aliwaza kuna mtu nyuma ya yule mama. Iweje mwanamke mwenye mtoto mchanga aranderande msituni bila ya kuwa na mlinzi? Huenda anatumiwa na kijana imara aliyetaka kumuua. Wakati huo angefanyaje? Alikusanya kuni chache alizozipasua, akageuka ili aondoke. "Tafadhali usinitupe niliwe na wanyama wa usiku. Nisaidie! La, huwezi kunisaidia binti yako, basi msaidie mwanangu. Hajaonja maisha bado, na si vyema kufa sasa. Kilio mfululizo cha yule mtoto na maneno ya Soni vilimgusa yule mzee. Ingawa alisita, lakini hatimaye aligeuka nyuma. Kutokana na kauli yake, alihisi Soni alikuwa mgeni katika eneo hilo. Akaamua hata kama iweje, angemsaidia. Kwa hadhari kubwa aliwasogelea mama na mtoto wake. "Njoo mwanangu, tutakwenda kibandani kwangu."

Maswali

1.  Pendekeza kichwa cha habari hii kisichozidi maneno matatu.

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2. Unafikiri kwa nini Soni alitoroka nyumbani kwake na kukimbilia msituni?

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3. Mwandishi wa habari hii anaichukuliaje jamii ya akina Soni?

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4. Kutokana na habari uliyosoma, eleza nafasi ya mwanamke katika jamii kwa kutoa hoja mbili.

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SEHEMU C (Alama 45)

Jibu maswali matatu (3) kutoka katika sehemu hii.

9.Wewe ni mshiriki wa shindano la uandishi wa insha lililoandaliwa na Baraza la Kiswahili la Taifa. Kaulimbiu ya shindano ni "Watoto zingatieni daima maonyo ya wazazi wenu". Kwa kutumia kauli mbiu hii, andika insha ya kisanaa isiyopungua maneno mia mbili (200) na isiyozidi maneno mia mbili hamsini (250), yenye kuishia na methali "Asiyesikia la mkuu huvunjika guu".

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ORODHA YA VITABU KWA SWALI LA 10-12

USHAIRI

Wasakatonge   -  M.S. Khatibu (DUP)

Malenga Wapya  - TAKILUKI (DUP) 

Mashairi ya Chekacheka  -  T.A. Mvungi (EP & D. LTD)

RIWAYA

 Takadini     -   Ben J. Hanson (MBS)

Watoto wa Mama Ntilie  -  E. Mbogo (H.P) 

Joka la Mdimu   -   A.J .Safari (H.P.)

TAMTHILIYA

Orodha   -    Steve Reynolds (MA)

Ngoswe Penzi Kitovu cha Uzembe - E. Semzaba (ESC)

Kilio Chetu  -  Medical Aid Foundation (TPH)

10. Kwa kutumia diwani mbili ulizosoma eleza jinsi taswira tatu kutoka katika kila diwani zilivyotumiwa na msanii kuwasilisha ujumbe kwa jamii.

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1l . "Waandishi wa kazi za fasihi huibua migogoro mbalimbali na kupendekeza masuluhisho ili kuelimisha jamii husika". Thibitisha kauli hiyo kwa kutoa hoja tatu kwa kila kitabu kutoka katika riwaya mbili ulizosoma.

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12. Kwa kutumia tamthiliya mbili ulizosoma, fafanua madhara yanayotokana na kukosekana kwa elimu ya jinsia kwa vijana kwa kutoa hoja tatu kutoka katika kila kitabu.

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THE UNITED REPUBLIC OF TANZANIA NATIONAL EXAMINATIONS COUNCIL OF TANZANIA

CERTIFICATE OF SECONDARY EDUCATION EXAMINATION

032/1 CHEMISTRY 1

(For Both School and Private Candidates)

Time: 3 Hours Thursday, 07^th November 2019 a.m.

Instructions

1. This paper consists of sections A, B and C with a total of fourteen (14) questions.
2. Answer all questions in sections A and B and one (1) question from section C.
3. Cellular phones and any unauthorised materials are not allowed in the examination room.
4. Write your Examination Number on every page of your answer booklet(s).
5. The following constants may be used.

Atomic masses: H 1, O- 16, N- 14, S = 32, Zn - 65, Cl -35.5, cu - 64.

Avogadros number= 6.02 x 10²³

GMV at s.t.p =22.4 dm³ .

1 Faraday= 96,500 coulombs.

Standard pressure = 760 mm Hg. Standard temperature 273 K.

1 litre =1 dm³ =1000 cm 3.

SECTION A (15 Marks)

Answer all questions in this section.

1. For each of the items (i) — (x), choose the correct answer from among the given alternatives and write its letter beside the item number in the answer booklet provided.

(i) "Water is referred to as the universal solvent". What does this mean?

1. Water is neither acidic nor basic as compared to other liquids.
2. Water exists in three states of matter than any other liquids.
3. Water dissolves both organic and inorganic solutes.
4. Water is used more domestically than any other liquids.
5. Water dissolves more substances than any other known liquids.

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(ii) When methane undergoes substitutional reaction with excess chlorine, what is the final product?

1. Chloromethane
2. Dichloromethane 
3. Trichloromethane 
4. Tetrachloromethane 
5. Monochloromethane

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(iii)  Why is hydrogen gas collected over water and by upward delivery method?

1. It is insoluble in water and less denser than air.
2. It is soluble in water and denser than air.
3. It is insoluble in water and denser than air.
4. It is soluble in water and less denser than air.
5. It is soluble in both water and air.

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(iv) Consider the following fuels which are used for different purposes:

1. Coal
2. Fire wood
3. Petrol
4. Charcoal.

Which fuels originate from fossils?

1. 1 and 3
2. 1 and 4
3. 2 and 4
4. 2 and 3
5. 1 and 2

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(v) The following are the uses of chromatography except:

1. to analyse blood in crime scenes.
2. to detect different fibres.
3. to detect water pollution.
4. to bleach dye/colour.
5. to test purity of organic substances.

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(vi)  What is the proper set of apparatus would you use to grind granules of a solid substance into fine powder in the laboratory?

1. Pestle and filter funnel   
2. Separating funnel and mortar
3. Pestle and filter paper                  
4. Pestle and mortar
5. Thistle funnel and mortar

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(vii) Oxygen gas can be produced in a large scale by:

1. condensation of air.
2. condensation of liquefied air.
3. liquefaction of steam.
4. Fractional distillation of liquefied air.
5. evaporation of liquefied air.

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(viii)  Which of the following sets of processes uses a gas that ignites with a "pop" sound when a lighted splint is passed through it?

1. Balloon filling, welding and diving 
2. Hardening oil, balloon filling and welding
3. Hardening oil, balloon filling and diving
4. Fueling rocket, diving and welding
5. Balloon filling, fueling rocket and diving

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(ix) Which statement is the most correct about chemistry laboratory?

1. Is a special room designed for conducting chemical tests.
2. Is a special room designed for science practicals.
3. Is a special room designed for keeping apparatuses. 
4. Is a special room where data analysis is carried out.
5. Is a special room where students learn chemistry.

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(x) Which role does the organic matter play in the soil?

1. Improving water infiltration of the soil.
2. Accelerating break down of organic matter.
3. Reserving nutrients thus providing soil fertility.
4. Converting nitrogen into nitrates.
5. Providing a room for organic material such as nylons.

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2. Match the descriptions in List A with the corresponding scientific procedures in List B by writing the letter of the correct response besides the item number in the answer booklet provided.

LIST 1	LIST B
A statement of how the results relate to hypothesis. A series of investigations. A statement that identifies an event, fact or situation. A tentative explanation. A step in which the researcher explains the results.	Conclusion Data analysis Data collection Experimentation Hypothesis Observation Problem identification

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SECTION B (70 Marks)

Answer all questions in this section.

3. (a) How many chlorine molecules are in 20 cm of chlorine gas at s.t.p?

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   (b)Calculate the number of ions present in 5 g of copper II nitrate. (7 marks)

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4.   (a) Distinguish normal salts from acidic salts based on how they are formed.

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(b)  Give four uses of salts in daily life.  (7 marks)

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5.  (a) Distinguish temporary hardness from permanent hardness of water.

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 (b) With the help of chemical equations, explain how you can remove each type of water hardness in 5(a).  (7 marks)

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6.  In the industrial preparation of sulphur trioxide, equilibrium is established between sulphur dioxide and oxygen gas as follows:

  (a)(i) Is the forward reaction an endothermic or exothermic process? Give a reason.

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(ii) How would you adjust temperature and pressure to maximize the proportion of the product at equilibrium?

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(b) (i) Why is it unfavorable to work with very high pressure and very low temperature in the Contact process?

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(ii) What catalyst is used to speed up the rate of formation of sulphur trioxide before attaining the equilibrium? (7 marks)

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7. An atom of element X having atomic number 11 combines with an atom of element Y haying atomic number 9 to form a compound.

(a) Write the formula of the compound and state the type of bond formed in the compound.

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(b) Give four properties of the compound formed in 7(a).            (7 marks)

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8. Explain each of the following statements and in each give its balanced chemical equation: 

1.  Sulphur dioxide in solution is a powerful reducing agent.
2. Sulphur dioxide in solution act as a bleaching agent.
3. Sulphur dioxide can reduce chlorine and itself become oxidized.
4. When hydrogen sulphide is passed through sulphur dioxide gas, yellow deposits are produced. (7 marks)

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9. (a) Write the chemical symbols for beryllium, boron, neon, nitrogen and phosphorus.

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 (b) Why some of the elements in 9(a) are assigned symbols with only one letter while others bear symbols with two letters?        (7 marks)

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10.(a) Give three advantages of using chemical equations over word equations.

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(b) You are provided with a compound composed of 22.2% zinc, 11.6% sulphur, 22.3% oxygen, and the rest percentage is water of crystallization. Calculate the molecular formula of the compound if its molecular mass is 283. (7 marks)

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11 . A Form Three student conducted experiments in the laboratory to synthesize nitrogen, ammonia and ethane. The experimental results were tabulated as follows:

Experiment	Reagents	Conditions	Products
1	Lead nitrate	Heat	Lead oxide, oxygen gas and nitrogen gas
2	Gaseous hydrogen and gaseous nitrogen	Catalyst	Ammonia gas
3	Ethene gas and hydrogen gas	Catalyst	Ethane

Write word equations with corresponding chemical equations to summarize the reactions taking place in each of the experiments I to 3. (7 marks)

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12. (a) Which ways are the fossil fuels detrimental to the environment? Give four points. 

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(b)  Briefly explain how biogas is produced by using domestic waste.    (7 marks)

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SECTION C (15 Marks)

Answer one (1) question from this section.

13.Explain how to handle chemicals having the warning signs of flammable, corrosive, harmful, explosive and toxic in the laboratory.

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14. Explain six measures for minimizing the environmental degradation caused by extraction of metals in Tanzania.

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THE UNITED REPUBLIC OF TANZANIA

NATIONAL EXAMINATIONS COUNCIL OF TANZANIA CERTIFICATE OF SECONDARY EDUCATION EXAMINATION

062           BOOK KEEPING

(For Both School and Private Candidates)

Time: 3 Hours                                      Tuesday, 12^th November 2019 p.m.

Instructions

1. This paper consists of sections A, B and C with a total of nine (9) questions.
2.  Answer all questions in sections A and B and two (2) questions from section C.
3. Non programmable calculators may be used.
4.  Cellular phones and any unauthorised materials are not allowed in the examination room.
5. Write your Examination Number on every page of your answer booklet(s).

SECTION A (20 Marks)

Answer all questions in this section.

1. For each of the items (i) - (xv), choose the correct answer from among the given alternatives and write its letter beside the item number in the answer booklet provided.

(i) When a new partner is admitted to a partnership business, any decrease in value of an asset resulting from valuation is debited to

1.  asset account.
2. cash account.
3. trading Account.
4. revaluation account. 
5. partners Capital Account.

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(ii) From the following categories of errors, identify the category of errors which affect only one account

1. Casting errors
2. Errors of principle
3. Errors of omission
4. Errors of original entry
5. Errors of commission

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  (iii) Which of the following books of prime entry is used to record a list of goods sold on credit?

1. The sales return day book
2. The purchases day book
3. The sales day book
4. The purchases return daybook 
5.  The discount received book 

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(iv) Which of the following accounting errors are corrected through the suspense account?

1. Compensating errors
2. Errors of complete reversal of entries
3. Errors of principle
4. Posting a different figure to an account 
5. Errors of omission 

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  (v) The term depreciation would best be described as the

1.  value of money used to replace non-current assets.
2.  value of non-current assets consumed due to its use.
3.  gradual increase in value of non-current assets due to its use.
4.  value of a non-current asset that remains after its use.
5.  amount incurred to repair the non-current assets.

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  (vi)A business had an opening and closing capital balances of TZS 57,000 and TZS 64,300 respectively in a certain financial year. The drawings during the same year amounted to TZS 11,800. What was the amount of profit made by the business during that year?

1.  TZS 19,100 
2.  TZS 16,600 
3. TZS 5,000
4. TZS 19,600
5. TZS 18,600

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(vii) What should be the accounting entry for expenses incurred by a consignor in his books of accounts?

1.  Credited to consignment account and debited to goods sent on consignment account
2.  Debited to cash book and credited to consignment account
3.  Debited to consignment account and credited to cash/bank account
4.  Credited to goods sent on consignment account and debited to cash/bank account
5. Debited to cash/bank account and credited to consignee account

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(viii) Under which of the following circumstances can an auditor issue a qualified audit opinion?

1.  When the auditor conclude that all aspects of the financial statements are fine with exception of the matter to which the qualification relate.
2.  When the auditor is unable to form an opinion as to whether the financial statement give a true and fair view.
3.  When the effects of disagreement is so material and pervasive that a qualification is not adequate to disclose the misleading nature of the financial statements.
4.  When the auditor is satisfied in all materials respects that the financial statements show a true and fair view of the affairs of the entity.
5.  When the auditor doesnt express her opinion on the financial statement it may be because the auditors independence was intervened.

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(ix) Given balance as per cash book TZS 6,500, uncredited cheque TZS 1,500, bank charges not yet entered in the cash book TZS 500 and credit transfer received by bank but not yet entered in the cash book TZS 1,000. What will the balance as per bank statement?

1. TZS 7,500
2. TZS 4,500
3. TZS 8,500
4. TZS 5,500
5. TZS 6,500 

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(x) When preparing a trial balance, what would result if sales made to Ramima TZS 57,000 is wrongly debited to Ramimas account as TZS. 75 000?

1.  Debit column of trial balance will exceed credit column by TZS 75,000
2.  Credit column of trial balance will fall by TZS 75,000
3.  Debit column of trial balance will exceed credit column by TZS 18,000
4.  Credit column of trial balance will exceed debit column by TZS 18,000
5.  Debit column of trial balance will exceed credit column by TZS. 57,000

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(xi) What is the amount of stock reserve on a closing stock of TZS 6000 in department B if goods are transferred from department A to department B at a price which includes a profit of 25% on cost?

1. TZS 1,200 
2. TZS 2,200 
3. TZS 1,500 
4. TZS 2,500
5. TZS 2,000

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(xii) Government accounting is important for countries like Tanzania because it 

1. expends more money in the system.
2.  has the largest volume of monetary transactions.
3.  provides more revenues and expenses.
4.  prepares a budget duly passed by the parliament. 
5. uses more money for schools.

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(xiii) The suppliers personal accounts are kept in the

1.  sales ledger. 
2. private ledger.
3. general ledger. 
4. nominal ledger.
5. purchases ledger.

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(xiv) A credit balance in the income and expenditure account indicates the excess of

1. income over expenditure. 
2. cash receipts over credit sales. 
3. expenditure over income. 
4. gross profit over expenses. 
5. expenses over net profit.

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(xv) Which of the following depreciation methods uses the reduced value to compute the depreciation of a non-current asset?

1.  Straight line method          
2. Sum of the years digits method
3. Diminishing balance method                 
4. Machine hours rate method
5. Unit of output method

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2.For each of the items (i) - (v), match the descriptions of the different types of capital in Column A with their corresponding names in Column B by writing the letter of the correct response beside the item number in the answer booklet provided.

COLUMN A	COLUMN B
Excess of current assets over current liabilities of a business. Non-current assets plus current assets. Total assets of the business less current liabilities. Total current assets. The amount of money invested in business by the owner.	Asset capital  Gross working capital Current capital Capital owned Gross capital employed  Net working capital  Net capital Employed

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SECTION B (40 Marks)

Answer all questions in this section.

3. Briefly explain the following accounting concepts:

1.  Business entity
2. Money measurement
3.  Accruals
4.  Going concern
5. Dual aspect

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4. A partnership may be formed through an oral or a written legal agreement among the partners. Suppose there is no written partnership agreement, explain briefly five provisions of the Partnership Act that would govern the operations of the partnership.

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5.The following is the Cash Book of Mr Nguzo as at 31 ^st August 2016.

               DR                                    Cash Book                                   CR

Date	Details	Cash	bank	Date	Details	Cash	Bank
1/8/2016	Capital	94,000		2/8/2016	Bank	90,000
2/8/2016	Cash		90,000	5/8/2016	Wages		8,000
29/8/2016	Sales	22,180		7/8/2016	Purchases	2,362
				17/8/2016	Motor van		69,000
				28/8/2016	Firelighter		2,800
				30/8/2016	Rent	3,818
					Balance c/d	20,000	10,200
		116,180	90,000			116,180	90,000
1/9/2016		20,000	10,200

Use the principle of double entry to post the entries from the cash book to their respective ledger accounts and balance off the accounts at 3 1 ^st August 2016.

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6. Rasheeda is a treasurer of the Down Town Sports Club; she has not kept proper book keeping records but has kept notes in a diary form of the Clubs transactions for the year ended 31 ^st December 2018. She is able to give you the following list of assets and liabilities of the Club at 3 1 ^SDecember 2018:

     Details                                                              31 ^st December 2018

Motor van	250,000
Fixtures	80,000
Stock	190,000
Debtors	310,ooo
Bank	375,000
Cash	15,000
Creditors	90,000
Owing: Salaries	9,500
Loan from bank	100,000
Prepaid insurance	6,000
Buildings	125,000
Equipment	50,000
Prepaid income	4,000

Additional information:

The Clubs accumulated fund at I ^st January 2018 amounted to TZS 954, 100. Drawings during the year amounted to TZS 260,000.

Using the information provided prepare:

1. The Clubs statement of affairs and determine the Clubs accumulated fund at 31 ^st December 2018.
2. The statement showing the computation of surplus or deficit of income over expenditure of the Club for the year 2018.

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SECTION C (40 Marks)

Answer two (2) questions from this section.

7. On I ^st September 2018 Viera Nick, an entrepreneur and cafe manager had the following financial position relating to her business activities:

TZS

Balance at Bank	200,000
Inventory	150,000
Cash in hand Accounts receivable:	120,000
Mkombozi	500,000
Ujamaa	180,000
Uzalendo Accounts payable:	50,000
Navona	900,000
Bhoke	25,000

During September 2018, the following events occurred:     

1.  Mkombozi settled his account after taking a cash discount of 20%.
2.  Ujamaa is declared bankrupt and no payments are expected in respect of the debt.
3.  Uzalendo paid his debt in full.
4.  All accounts payable were paid and Navona allowed Viera Nick a cash discount of 10%.
5. The following transactions were paid in cash: salaries and wages TZS 50,000, general expenses TZS 15,000 and rent and rates TZS 22,000.

Open the bank Account, Cash Account, Discounts Allowed Account, Discounts Received Account, Bad Debts Account, the customers Accounts in the sales ledger and the suppliers Accounts in the purchases ledger, record the given information and balance off the accounts at 30^th September, 2018.

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8. Enter the following transactions in the Three Column Cash Book of Mrs Pamba, balance it off at the end of April 2017 and show the discounts accounts in the general ledger:

April 1  Mrs Pamba had the following balances in her cash book; cash in hand TZS 62,000              and at bank TZS 714,200.

2   The following debtors paid their accounts by cheque, in each case deducting 5% cash discount: G. George TZS 26,000, P. Peter TZS 32,000, T. Tabu TZS 42,000 (All amounts are pre discounts).

4   Mrs Pamba paid rates by cheque TZS 43,000.

6   Mrs Pamba received a loan from F. Fabian TZS 500,000 by cheque.

8   Mrs Pamba paid the following accounts by cheque and in each case deducting 3% cash discount: R. Robert TZS 72,000, G. Green TZS 96,000, L. Lamona TZS 160,000 (All amounts are pre discounts)

10   Mrs Pamba paid general expenses in cash TZS 8,100.

12   J. Juma a debtor paid his account ofTZS 9,000 by cheque TZS 8,800, after deducting TZS 200 cash discount.

15   Mrs Pamba paid salaries in cash TZS 58,000.

21   Mrs Pamba withdrew cash from bank TZS 40,000 for business use.

24    Mrs Pamba withdrew cash for personal use TZS 20,000.

25    Mrs Pamba bought motor van paying by cheque TZS 72,000.

30   Mrs Pamba received commission by cheque TZS 12,000.

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9.   The following is a trial balance of Mr Mashamba for the year ended 31^st December 2018:

Mr Mashambas Trial Balance as at 31 December 2018

	DR	CR
Inventory of raw materials 1/1/2018 Inventory of finished goods 1/1/2018 Inventory of work in progress 1/1/2018 wages (Direct 3,600,000  factory indirect TZS 2,900,000) Royalties Carriage inwards on raw materials Purchase of raw materials Machinery and Plant (cost 5,600,000) Office Fixtures (Cost TZS 400,000) Other factory expenses Lighting and heating Factory power and fuel Salaries Sales expenses Commission on sales Rent Insurance General administration expenses Office Rates Discount allowed Carriage outwards Sales Account receivable & Account payable Cash at Bank Cash in hand Drawings Capital as at 1/1/2018	420,000 778,000 270,000 6,500,000 140,000 70,000 7,400,000 4,600,000 240,000 620,000 150,000 274,000 880,000 600,000 230,000 240,000 84,000 268,000 46,000 96,000 1 18,000 2,846,000 336,000 30,000 1,200,000	20,000,000 1,280,000 7,156,000
	28,436,000	28,436,000

Notes at 31/12/2018:

 (i)Inventory of raw materials TZS 480,000, inventory of finished goods TZS 800,000 and inventory of work in progress TZS 300,000.

(ii) Lighting, rent and insurance are to be appoftioned as follows: Factory 5/6, administration 1/6.

(iii) Depreciation on machinery and plant and office fixtures is 10% per annum on cost.

 (iv) Net Profit was TZS. 1,796,000.

Use the given information to prepare the Statement of Manufacturing Cost for the year ending 31 ^st December 2018 and the Statement of Financial Position as at 31^st December 2018.

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THE UNITED REPUBLIC OF TANZANIA

NATIONAL EXAMINATIONS COUNCIL OF TANZANIA CERTIFICATE OF SECONDARY EDUCATION EXAMINATION

022        ENGLISH LANGUAGE

(For Both School and Private Candidates)

Time: 3 Hours                            Monday, 04^th November 2019 a.m

Instructions

1. This paper consists of sections A, B and C with a total of twelve (12) questions.
2. Answer all questions in sections A and B and three (3) questions from sections C.
3. Cellular phones and any unauthorised materials are not allowed in the examination room.
4. Write your Examination Number on every page of your answer booklet(s).

SECTION A (15 Marks)

Answer all questions in this section.

1. For each of the items (i)-(x), choose the most correct answer from among the given alternatives and write its letter beside the item number in the answer booklet provided.

 (i) Kifimbo drives his car carefully. When does he drive his car?

1. He does this every day.
2. He is doing now.
3. He did it days ago.
4. He will do it in days to come. 
5. He has just finished doing it.

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 (ii) Which sentence among the following is grammatically correct?

1. They drawn a picture.
2. They have drawing a picture.
3. They draw pictures.
4. They have been drawn a picture. 
5. They are draw a picture.

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 (iii)           Sarah and her family             most of the people in their town, dont they?

1. knows
2. have known
3. are knowing
4. Knew
5. Know

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(iv) All what Safina           to do now is to get back to school.

1. is wanting
2. Wanted
3. Has wanted
4. Wants
5. Want

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(v) The sun             in the East, doesnt it?

1. rise
   
2. Is rising
3. Rose
4. Rises
5. Has risen

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