BKEEPING FORM FOUR NEW NECTA FORMAT
 

THE PRESIDENT’S OFFICE MINISTRY OF EDUCATION, LOCAL ADMINISTRATION AND LOCAL GOVERNMENT

FORM FOUR BOOK KEEPING EXAMINATION MAY

Time 3:00 Hours MAY 2020 

Instructions

  1. This paper consists of sections A, B and C with a total of seven (7)questions.
  1. Answer allquestions.
  1. Calculators, cellular phones and any unauthorised materials are notallowed in the examination room.
  1. 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) - (x), choose the correct answer from among the given alternatives and write its letter beside the item number in the answer booklet provided.

(i) A credit balance of sh. 20,000 on the cash column of the cash book would mean that

  1. the business owner has Tsh. 20,000 cash in hand.
  2. the bookkeeper has drawn Tsh. 20,000 in his cash book.
  3. the shop keeper lost Tshs. 20,000 from the business.
  4. the shop keeper sold goods on credit for Tsh. 20,000.
  5. the business owner spent Tsh. 20,000 more than he/she has received.

(ii) Sales invoices are first entered in the

  1. cash book
  2. purchases journal
  3. sales account
  4. sales journal
  5. purchases account.

(iii) Which of the following are the examples of revenue expenditure?

  1. Purchases of goods and payment for electricity bill in cash
  2. Repair of van and petrol costs for van
  3. Buying machinery and paying for installation costs
  4. Electricity costs of using machinery and buying van
  5. Buying van and petrol costs for van

(iv) Which of the following is treated as current assets in the preparation of statement of financial position?

  1. Unearned revenue
  2. Accrued expenses
  3. Accrued revenue
  4. Depreciation expenses
  5. Accumulated depreciation

(v) The total of the Returns Outwards Journal is transferred to the

  1. credit side of the returns outwards account
  2. debit side of the returns outwards account
  3.  credit side of the returns outwards book
  4. debit side of the purchases returns book
  5. debit side of the sales returns book.

( vi) If current account is maintained then the partners’ share of profit must be

  1. debited to partners’ capital accounts
  2. credited to partners’ capital accounts
  3. credited to profit and loss appropriation account
  4. debited to partners’ current accounts
  5. credited to partners’ current accounts.

(vii) The value of closing inventories is found by

  1. adding opening stock to purchases
  2. deducting purchases from opening stock
  3. looking in the stock account
  4. doing a stock taking
  5. adding closing stock to sales account.

(vii) Depreciation can be described as the

  1. amount spent to buy a non­current asset
  2. salvage value of a non­current asset
  3. cost of the non­current asset consumed during its period
  4. amount of money spent replacing non­current asset
  5. cost of old assets plus new assets purchased.

(ix) If it is required to maintain fluctuating capitals then the partners’ share of profits must be

  1. debited to partners’ capital account
  2. credited to partners’ capital account
  3. debited to partners’ current account
  4. credited to partners’ current account
  5. credited to partners’ appropriation account.

(x) Which of the following is NOT an asset?

  1. Buildings
  2. Loan from K Hamis
  3. Accounts receivable
  4. Cash balance
  5. Inventories.

2.  Match the items in Column A with the responses in Column B by writing the letter of the correct response beside the item number in your answer booklet.

Column A

Column B

(i) The profits of the company expressed as a percentage of the owners investment.

(ii)The gross and net earnings expressed as a percentage of sales.

(iii) Current assets compared to current liabilities.

(iv) Very liquid assets compared to immediate liabilities.

(v) The number of days of sales held in stock.

(vi)The number of days of purchases represented by creditors.

(vii) The number of days of sales represented by debtors.

(viii) The ratio of fixed interest capital to equity capital.

(ix)  Compares the amount of profit earned per ordinary share with the amount of surplus paid.

(x) The ratio of prior charge capital to ordinary share capital and reserve

  1. Working capital ratio
  2. Acid test ratio
  3. Inventory ratio
  4. Earnings per share ratio
  5. Parables ratio
  6. Dividend cover ratio
  7. Inventory turnover ratio
  8. Gross profit ratio
  9. Equity ratio
  10. Receivables ratio
  11. Gearing ratio
  12. Return on capital employed ratio
  13. Profit margin ratio
  14. Debt ratio
  15. Capital gearing ratio

  SECTION B (20 Marks)

Answer all questions in this section.

3. (a) State five advantages of using books of original entry.

(b) Briefly explain five types of errors which do not affect the agreement of a trial balance.

4. (a) Identify the accounts in which entries should be made to record each of the following transactions:

Transactions

Dr

Cr

(i) Bought stock on credit from Omondi.

 

 

(ii) Sold goods on credit to Muita

 

 

(iii) Bought a motor vehicle in cash.

 

 

(iv) Paid for electricity by cheque.

 

 

(v) Returned goods to a supplier, Nkatha.

 

 

 

(b) Identify five errors that may be revealed by a Trial Balance.

SECTION C (60 Marks)

Answer all questions in this section.

5. (a) (i) Prepaid rent at the beginning of the period was sh. 40,000 and sh. 20,000 was not paid last year. During the year payments of sh. 320,000 was made with respect to rent. It was established that at the end of the period prepaid rent should be sh. 60,000. Without using T­account compute the amount of rent expenses to be transferred to profit and loss account.

(ii) Accrued wages at the beginning of the month was sh. 240,000. At the end of the month sh. 690,000 was transferred to profit and loss account and sh. 10,000 was prepaid. Sh. 320,000 of wages was accrued but not yet paid during the month. Without using T­account compute the amount of wages paid during the year.

(b) Outline five importance of a profit and loss account.

6. (a) Majura and Majuni enter a joint venture to share profits or losses equally resulting from dealings in second­hand digital TVs. Both parties take an active role in the business, each recording his own transactions. They have no joint banking account or separate set of books.

2011

July 1 Majura buys four TVs for a total of sh. 110,000.

3 Majura pays for repairs sh. 84,000.

4 Majuni pays office rent sh. 30,000 and advertising expenses sh. 9,000.

6 Majuni pays for packaging materials sh. 3,400.

7 Majuni buys for a TV in excellent condition for sh. 60,000.

31 Majura sells the five TVs to various customers, the sales being completed on this data and totalling sh. 310,000.

Show the relevant accounts in the books of both joint ventures.

7. On 31st December, 2008 the bank column of Tengeneza’s cash book showed a debit balance of sh. 15,000. The monthly bank statement written up to 31st December, 2008 showed a credit balance of sh. 29,500.

On checking the cash book with the bank statement it was discovered that the following transactions had not been entered in the cash book:

Dividends of sh. 2,400 had been paid directly to the bank.

A credit transfer ­ TRA and Customs VAT refund of sh. 2,600 had been collected by the bank.

Bank charges sh. 300.

A direct debit of sh. 700 for the Charity subscription had been paid by the bank.

A standing order of sh. 2,000 for Tengeneza’s loan repayment had been paid by the bank. Tengeneza’s deposit account balance of sh. 14,000 was transferred into his bank current account.

A further check revealed the following items:

Two cheques drawn in favour of Tamale sh. 2,500 and Fadiga sh. 2,900 had been entered in the cash book but had not been presented for payment.

Cash and cheques amounting to sh. 6,90 had been paid into the bank on 31st December, 2008 but were not credited by the bank until 2nd January, 2009.

(i) Bring the cash book (bank column) up to date, starting with the debit balance of sh. 15,000, and then balance the bank account.

(ii) Prepare a bank reconciliation statement as at 31st December, 2008.

LEARNINGHUBTZ.CO.TZFORM FOUR BKEEPING MODAL SERIES 15

LEARNING HUB TANZANIA

                               FORM FOUR MODEL  EXAMINATIONS

TIME 3:00 HRS        BOOK-KEEPING

 

NAME: ………………………………………………….. STREAM ……………………………

 

Instructions

  1. This paper consists of sections A, B and C.
  2. Attempt ALL questions in Sections A and B, and TWO questions in Section C.
  3. Remember to indicate examination  number on every pate
  4. All answers should be written on the answer sheet provided.

 

SECTION A

  1. For  each of  following question in the space provided the letter which represent the correct answer

i)          Juma`s balance sheet showed opening capital of 15,000/-, Next Loss of 5,000/-and drawings of 3,000/-. What do you think was his closing capital?

  1. 17,000  B. 13,000 C. 17,000  D. 23,000

 

ii)        A receipt and payment account is one:

  1. In which loss and profits are calculated
  2. Which is accompanied by a balance sheet
  3. In which the opining cash balance are calculated
  4. In which sales and purchases are calculated
  5. In which the surpins of income over expenditure in calculated.

 

iii)      Capital land drawings accounts are classified as:

  1. Personal Account  B. Normal Account  C. Real Accounts

D. Impersonal accounts

 

iv)      Books of prime Entry are also mentioned as:

  1. Sales day book or purchases Day Book
  2. Subsidiary books or Books of Original Entry
  3. Sales Day book or Books of Original entry
  4. Subsidiary books of purchases Day book

 

v)            Capital can be increased by:

  1. Net profit  B. Gross profit  C. Goods taken  D. Cash drawn

 

vi)         Position the transaction in book keeping means:

  1. Marking first entry of a double entry transaction
  2. Entering items in a cash book
  3. Marking second entry of a double entry transaction
  4. Entering items in the Journal
  5. Entering items in the trial balance

 

vii)       Depreciation is:

  1. The amount to buy a fixed
  2. The salvage value of a fixed asset
  3. The part of the cost of the fixed asset consumed during its period of use by the firm
  4. The amount of money spent in replacing assets.

 

viii)     If creditors at 1st January have 2,500/- creditor 1.12.1993 Shs. 4,200/- and payment to creditors to shs 32,000/- then purchases for 1993;

  1. Shs. 3,000/-  B. Shs. 33,600/- C. Shs. 31,600/- D. None of these

 

ix)         Which is the best description of fixed asset?

  1. Are bought to be used in business
  2. Are items which will note wear out quickly
  3. Are expensive items bought for the business
  4. Are of long- life and are not bough specially for resale

           x)   A credit balance of sh. 20,000 on the cash column of the cash book would mean that;

A. the business owner has Tsh. 20,000 cash in hand.

B. the bookkeeper has drawn Tsh. 20,000 in his cash book.

C. the shop keeper lost Tshs. 20,000 from the business.

D. the shop keeper sold goods on credit for Tsh. 20,000.

E. the business owner spent Tsh. 20,000 more than he/she has received.

xii) Sales invoices are first entered in the

A. cash book

B. purchases journal

C. sales account

D. sales journal

E. purchases account.

(xiii)An authority letter issued by the Accounting Officer or his deputy covering the authority for specific expenditure is called;

A. ambit of the vote

B. warrant of funds

C. virement

D. reallocation warrant

E. warrant holder.

(xiv)Which of the following are the examples of revenue expenditure?

A. Purchases of goods and payment for electricity bill in cash

B. Repair of van and petrol costs for van

C. Buying machinery and paying for installation costs

D. Electricity costs of using machinery and buying van

E. Buying van and petrol costs for van. (xv).When the financial statements are prepared, the bad debts account is closed by being transferred to

A. balance sheet.

B. profit and loss account.

C. trading account.

D. provision for doubtful debts account.

E. profit and loss appropriation account

MATCHING ITEM QUESTION

  1. Choose the correct item from GROUP A which matches with explanation in GROUP B and then write it against the number of relevant explanation

 

GROUP A

  1.  Trade discount
  2. Bank reconciliation statement
  3. Cash column
  4. Working Capital
  5. Opening stock
  6. Ambit of vote
  7. Cash discount
  8. Adjusted cash book
  9. Trading account
  10. Purchases Journal
  11. Credit balance
  12. Sales Journal
  13. Debit side
  14. Credit side
  15. Taxation

 

GROUP B:

i)                    ……………… is the book use to record details and amount of all goods purchased on credit

ii)                 All allowance educated from the catalogue price when goods are brought in large quantities are called …………….

iii)               The total approved expenditure by the parliament for various services during financial year starting on 1st July of the current year to 30th June of the preceding year is called………….

iv)                The amount of unsold goods available at the beginning of the trading period is called ……………..

v)                  The different between assets and current liabilities is known as ………………

 

SECTION B:

  1. Classify the following between capital and revenue expenditure:

(a)   Purchase of an extra motor van

(b)   Cost of rebuilding warehouse wall with had fallen down

(c)   Building extension to the warehouse

(d)   Painting extension to warehouse when it is first built

(e)   Repainting extension to warehouse three years later than that done in (d)

(f)    Carriage coasts on bricks for new warehouse extension

(g)   Carriage costs on purchases

(h)   Carriage cost on sales

(i)     Legal charges on airing new premises for office

(j)     Legal charges on acquiring new premise for office

(k)   Fire insurance premium

(l)     Cost of creating new machine

 

  1. From the following information prepare, provision for discount on debtors A/C & L Acc, and the balance sheet extracts on years 1994, 1995, 1996.

 

Year ended  31.12

Debtors

Provision for bad

Provision for discounts allowed

%

1994

4,000

200

2

1995

5,000

350

2

1995

4,750

250

2

 

 

  1. The following is a trial balance which has been incorrectly drawn up, Trial Balance as on 31st December 2010.

 

Dr

Cr

Purchases

4,380

 

Business expenses

950

 

Discount received

46

 

Returns inwards

 

85

Sales

 

7,430

Trade creditor

 

2,735

Cash in hand

1, 020

 

Furniture and fittings

1,750

 

Trade debtors

2,130

 

Stock 1.1. 2010

 

2,597

Drawings

2,800

 

Capital

5,550

_____

 

16,446

14,977

       

In addition to the mistakes evident above, the following errors were also discovered

  1. A page of the sales book was correctly totaled as 564 but carried forward as 564
  2. The total of the discounts allowed column in the cash book of Shs. 38 had not been posted into the General Ledger
  3. A purchase of fittings Shs. 120 had been included in the purchases account.
  4. A cheque for Shs. 56 received from a customer account as correctly in the cash book but posted the customer`s account as Shs. 50.
  5. A payment of Shs. 75 made to creditor had not posted into purchases ledger.

Required: Show trial as it would appear after all the errors had been corrected. You are required to show all workings.

 

  1. The following is the financial position of Michael Jordan, at the beginning and at the end of the trading period:

Building

1.1.2001

31.12.2001

Motor  van

10,500

10,000

Fixtures

10,000

9,500

stock

12,000

11,500

Debtors

18,600

21,400

Creditors

6,200

9,500

Rent Owings

900

500

Rates prepaid

1,000

300

Bank balance

10,000

17,000

 

Your are also informed that Michael Jordan made drawings to be extended of Shs. 8.000/- during the period. He has introduced additional capital of Shs. 5.000/-. You are required to prepare a statement of profit and loss for the yearended 31.12.2001.

SECTION C

  1. (a)Define Auditing

(b)Mention Auditors working papers and outline their contents

(c)Briefly explain the different opining of Auditors report.

           8.  Sinahamu Tena traders bought a motor van on1 st January, 2014 at   sh.1,800,000  estimated to last five years after which it have a scrap value of               sh.300,000.The van               was sold on 31 ​st​ December, 2016 at  Tsh. 1,000,000 and the               payment made by               cheque.

 From the above information prepare:(i)Motor van account(ii)Provision for  depreciation on motor van account(iii)Disposal of motor van account.

9. The following balances were extracted from the books of PRMBC at 31 October 2012.  You are require to prepare manufacturing Account, Trading Profit and loss account as that date.

Stock at 1st October 2012

Raw materials 5,600

Work in progress 7,200

Finished goods 26,000

Purchases of raw materials 44, 000

Sales of finished goods 296, 000

Factory wages (Direct) 108, 000

Repair of motor vehicles 3,600

Depreciation on machines 7,200

Power for factory ( Indirect)  2,800/=

Factory salary  16,400/=

Office Rent  1,600/=

Selling expenses  6,400/=

Salary and wages (ware house)  9,000/=

Light and heat (   factory, offices)  12,000/=

Stock at 31 october 2012

Raw materials  Tshs. 4,600/=

Work in progress  Tshs. 6,200/=

Finished goods  Tshs. 24, 000/=

Sales  of finished goods 257,000/=

 

 

1

 

LEARNINGHUBTZ.CO.TZFORM FOUR BKEEPING MODAL SERIES 5

BOOKEEPING FORM FOUR 2019

MODEL ANNUAL EXAMS.

Time 3 Hours

Instructions :-

-          This paper consist of sections A B and C.

-          Answer all questions in section A and B and only two questions from section C

-          Cellular phones are not allowed in Exam room

SECTION A.

  1. Choose the most correct answer from the given alternatives and write its letter in the space provided in your answer booklets.

(i)             The movement of money or money worth from one person to another in exchange of Goods and services is called:-

  1. Price
  2. Posting
  3. Valuing
  4. Transaction

(ii)           A statement showing a list of debit and credit of account  extracted from ledger is called.

  1. Trial balance
  2. Income and expenditure
  3. B/ sheet
  4. Ledger

(iii)        Money or money worth taken out of business for personal use:-

  1. Drawing
  2. Profit
  3. Loss
  4. Assets

(iv)         The aim of preparing trading profit and loss account is:-

  1. Net income
  2. Net profit/ loss
  3. Gross profit
  4. Capital of Bussiness.

(v)           In trading account the return inward should be:-

  1. Deducted from purchases
  2. Deducted from sales
  3. Added to sales
  4. Deducted from return outward

 

(vi)         Which of the following is not an assets

  1. Debtors
  2. Bank loan
  3. Stock
  4. Cash at Bank

(vii)       Sales invoices are first entered in the:-

  1. Cash  book
  2. Sales journal
  3. Vote book
  4. Sales ledger

(viii)    Which of the following is  treated as current assets in the preparation of statement of financial position.

  1. Unearned revenue
  2. A rued expenses
  3. Accrued revenue
  4. Depreciation expenses

(ix)         A cheque which was not accepted for payment by the bank due to insufficient reffered to as:-

  1. Dishonoured cheque.
  2. Unpresented cheque
  3. Uncredited cheque
  4. Open cheque

(x)           A credit balance of sh. 20,000 on the cash book would mean.

  1. The business owner has Tsh. 2000 cash in hand.
  2. Bookkeeper has drawn Tshs. 20,000
  3. Cash  book has deficit of 20,000
  4. The business spent 20,000

(xi)         Which of the following is the revenue Expenditure.

  1. Buying Motor Van
  2. Buying machine and installation cost
  3. Electric cost of using machine
  4. Repair of Van extra ordinary

(xii)       Prime cost include:-

  1. Factory overhead
  2. Direct labour only
  3. Raw material used Direct labour and Direct expenses
  4. Direct material only

 

 

 

(xiii)    Suspense account can be maintained when:-

  1. Trial balance fail to Balance
  2. Ledger not opened
  3. Trial balance agree to balance
  4. No account opened.

(xiv)     Given opening capital Tshs. 33,000 closing capital Tshs. 22,700 and drawings Tshs. 6,600 then.

  1. Profit for the year was Tshs. 62, 300
  2. Profit for the year was Tshs. 16, 900
  3. Loss for the year was Tshs. 16, 900
  4. Profit for the year was Tshs. 3,700

(xv)       The expenditure for which Government has received no value example payment for services not rendered is called:-

  1. Development expenditure
  2. Nugatory expenditure
  3. Re current expenditure
  4. Statutory expenditure

2.  Match the item in  column A with the response in column B by writing the letter of correct response beside the item number.

LIST A

LIST B

  1. Examine and provide validity of transactions by referring to documents.
  2. These are audits carried out because the law require them.
  3. Clean report given by an auditor in case financial statements show the true and fair view of the business entity.
  4. An independent examination of financial statements and rewards in order to give true and fair view of it.
  5. An independent person who is appointed to investigate the organization its rewards and financial statement prepared by them
  1. Internal Auditor
  2. Auditing
  3. Unequalified openion
  4. Qualified openion
  5. Statutory Audit
  6. Vouching
  7. Internal check

 

SECTION B  40 Marks

3  (a) Explain five (5) differences between capital expenditure and revenue expenditure.

      (b) Explain any five (5) errors which do not affect  the Trial balance.

4 (a) Name four advantages of Double entry system.

   (b)  Complete the following table by indicating the account to be debited and account to be credited and account to be credited:-

      (i) Cash deposited into Bank.

       (ii) Cash draw for personal use.

       (iii) Cheque received from debtors.

        (iv) Purchases of motors van by cash.

       (v) Cash drawn for Personal use.

5.  You have been given the following information as at 31 December 2000.

   Balance as per cash book shs. 123,000

   Balance as per Bank statement shs. 95,000

   Unpresented cheque  shs. 25, 000

  Uncredited cheque shs. 43, 000

   Bank charges  shs. 5, 000

   Standing order  shs. 20, 000

   Direct  deposit in the bank shs. 15, 000

  Require:

(a)  Prepare bank reconciliation statement without adjusting the cash book.

(b)  Adjust the cash book.

6. You are provided with the following information:-

    Sales 90,000/=

    Purchases 35,000/=

   Expenses 30,000/=

   Stock at  1th January 2015  5,000/=

   Stock at  31 december 2015  5,000/=

   Return Inward 400

    Return outward 500

    Required calculated.

(i)                Cost of sales

(ii)              Gross profit

(iii)            Cost of goods available for sales

(iv)            Net sales

(v)              Net profit

SECTION C

Choose any two questions (40%)

7.  The following balances were extracted from the books of PRMBC at 31 October 2012.  You are require to prepare manufacturing Account, Trading Profit and loss account as that date.

Stock at 1st October 2012

Raw materials 5,600

Work in progress 7,200

Finished goods 26,000

Purchases of raw materials 44, 000

Sales of finished goods 296, 000

Factory wages (Direct) 108, 000

Repair of motor vehicles 3,600

Depreciation on machines 7,200

Power for factory ( Indirect)  2,800/=

Factory salary  16,400/=

Office Rent  1,600/=

Selling expenses  6,400/=

Salary and wages (ware house)  9,000/=

Light and heat (   factory, offices)  12,000/=

Stock at 31 october 2012

Raw materials  Tshs. 4,600/=

Work in progress  Tshs. 6,200/=

Finished goods  Tshs. 24, 000/=

Sales  of finished goods 257,000/=

8.  The following Detail related Chitahuma Charitable club. 2015.

    January    December

Premises   450,000   360,000

Club furniture  67,500    60,750

Sport equipment  45,000    57,000

Bar man’s outstanding 2,700    3,375

Subscriptions outstanding 4,050    3,375

Subscription received in advance 1,800   1,080

Repair to sports equipment bill due 5,400   3,870

Refreshment stock  13,500    8,775

Insurance prepaid  720    360

Cash in the Hand  15,300    21,600

Bank overdraft  25,560                 24,030

Refreshment creditors 19,440    8,640

Bar debtors   9,000    11,250

Receipts and payments accounts for the year ending 31st December 2015.

 

 

9. On 1st January 2015 F. Wood head the following assets and liabilities.

Cash at Bank       Tsh.

Stock         1,400,000

        4,000,000

Debtors  W. Kamau     1,500,000

  R. Nundu     960,000

Creditors  J. Polo      1,300,000

  S. Matoke      850,000

Office equipment      4,200

Motor Van       3,200,000

His transactions during the month of January were as follows:-

January 2 – Withdraw Shs. 200,000 from Bank for office use.

January 2 – Purchased goods from J. Polo Shs. 250,000 on credit.

January 4 – Bought office stationary for cash 36,000

January 7 – Received cheque 940,000 from R. Nundu in full settlement less 20,000 cash discount.

January 12 – Sold goods to W. Kaman shs. 1,400,000 on credit.

January 14 – Paid salaries shs. 80,000 in cash.

January 15 – Paid S. Matoke shs. 600,000 by cheque

January 16 – Returned goods worth sh. 30,000 to J. Polo and received credit note

January 20 – Bought office equipment shs. 145,000 on credit from Patel Brothers

January 23 – Sold all goods on hand receiving Shs.  1,250,000 cash  and shs. 5,000,000 by cheque

January 27 – Paid patel brothers shs. 130,000 in cash

 

 

 

Details

Amount

Details

Amount

Cash in Hand b/f

15,300

Bank   b/f

25,560

Subscriptions

225,000

Stationary

77,625

Bar and restaurants

 

Electricity

10,395

Receipts

177,300

Wages

105,660

 

 

Insurance

18,000

 

 

Sports equipments

27,000

 

 

Repair to sport

33,000

 

 

Refreshment

90,000

 

 

General expenses

15,750

 

 

Advertising

8,820

 

 

Cash in Hand

 

 

 

cf

21,600

 

441,630

 

441,630

 

As a newly appointed club treasurer prepare for the club members the following

(i)                Statement of affairs as at 1st Jan 2015

(ii)              Bar trading account for year ending 31st December 2015

(iii)            Income and expenditure account for year ending 31 December 2015.

 

LEARNINGHUBTZ.CO.TZFORM FOUR BKEEPING MODAL SERIES 4

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