FORM ONE BKEEPING ANNUAL EXAMS
THE UNITED REPUBLIC OF TANZANIA
PRESIDENT’S OFFICE – REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT
FORM ONE ANNUAL EXAMINATION-NOVEMBER-2025   BOOK KEEPING TIME: 2:30 HOURS
INSTRUCTIONS
1. This paper consists of  three (3) sections A, B, and C .
2. Answer  all questions in Sections A and B .
3. In Section C, answer  one (1) question only .
4. Write your  Assessment Number/Full Name  at the top right-hand corner of every  page.
5. Use  blue or black ink  for writing; drawings or tables may be done in pencil.
6. Unauthorized materials and electronic devices are not allowed  in the  examination room.
SECTION A (15 Marks)
QUESTION 1: Multiple Choice Questions (10 Marks)
For each item (i)–(x), choose the correct answer and write its letter in the box provided.
(i) Book Keeping can best be defined as: A. Recording of financial transactions systematically B. Writing personal diaries C. Counting money in the office D. Selling goods in a shop
(ii) The origin of Book Keeping is believed to be from: A. Africa B. Asia C. Italy D. America
(iii) The main purpose of Book Keeping is: A. To keep secrets of the business B. To record business transactions accurately
C. To calculate profit only D. To advertise goods
(iv) Which of the following is  NOT  a basic term in Book Keeping? A. Asset B. Liability C. Teacher D. Capital
(v) The accounting equation is: A. Assets = Capital – Liabilities B. Assets = Liabilities + Capital C. Liabilities = Assets + Capital D. Capital = Liabilities – Assets
(vi) The principle that assumes a business is separate from its owner is called: A. Going concern B. Duality C. Business entity D. Consistency
(vii) Revenue account records: A. Resources owned by the business B. Amounts owed to outsiders C. Income earned by the business D. Business expenses
(viii) An example of a source document is: A. Ledger B. Journal C. Invoice D. Trial balance
(ix) The purpose of preparing a trial balance is: A. To check arithmetical accuracy of ledger accounts B. To calculate depreciation C. To balance only one account D. To record transactions for the first time
(x) Which financial statement shows the financial position of a business at a particular  date?
A. Income Statement B. Balance Sheet C. Cash Flow Statement D. Journal
Q2. Match the items in  List A  with the correct responses in  List B . Write the letter of the  correct answer beside the item number.


SECTION B (70 Marks)
Answer all questions (3–9). Each carries 10 marks.
Q 3
(a) Define Book Keeping. (b) State two purposes of Book Keeping. (c) Mention two disciplines related to Book Keeping. (d) Explain one importance of Book Keeping in business.
Q 4
(a) What is an accounting assumption? (b) Explain the business entity assumption. (c) Mention one accounting principle. (d) Explain why accounting principles are important.
Q 5
(a) State the accounting equation. (b) If assets = 50,000 and liabilities = 20,000, calculate capital.

(c) Explain the dual aspect concept. (d) Why is the double entry system important?
Q 6
(a) Define assets. (b) Mention two types of liabilities. (c) State one example of a revenue account. (d) Give one example of an expense account.
Q 7
(a) What is a source document? (b) Mention two examples of source documents. (c) State the use of the books of original entry. (d) Explain the relationship between source documents and ledger accounts.
Q 8
(a) Define posting in Book Keeping. (b) Explain one function of a ledger account. (c) Why do we balance accounts? (d) Mention one difference between journal and ledger.
Q 9
(a) What is a trial balance? (b) State two purposes of a trial balance. (c) List two types of errors that may not be disclosed by a trial balance. (d) Explain one limitation of a trial balance.
SECTION C (15 Marks)
Answer one (1) essay question only.
Q 10 (Essay)
“Financial statements are important tools for decision-making in a business.” With examples,  explain the meaning, types, purpose, content, and format of  financial statements , and show how they help in measuring the performance and  position of a business.

FORM ONE BKEEPING EXAM SERIES 228  

MARKING SCHEME | DOWNLOAD |

FORM ONE BKEEPING EXAM SERIES 228  

Download Learning
Hub App

For Call,Sms&WhatsApp: 255769929722 / 255754805256


Matokeo Darasa VII 2025   Matokeo KIDATO CHA II 2024   Matokeo Darasa IV 2024   SECONDARY REGIONAL EXAMS   PRIMARY REGIONAL EXAMS     FORM VI NECTA REVIEWS     FORM IV NECTA REVIEWS   FORM II NECTA REVIEWS     STD VII NECTA REVIEWS     STD IV NECTA REVIEWS     SECONDARY EXAMS SERIES   PRIMARY EXAMS SERIES     PRIMARY SUBJECT NOTES     SECONDARY SUBJECT NOTES     SECONDARY TOPICAL EXAMS     SECONDARY TOPICAL QUESTIONS     PRIMARY TOPICAL QUESTIONS     PRACTICAL EXAMS & NOTES     SECONDARY REGIONAL EXAMS     DOWNLOAD SUBJECT NOTES       SCHEMES OF WORK (PRIMARY & SECONDARY)     LESSON PLAN       SECONDARY LOG BOOKS     PRIMARY LOG BOOKS     LITERARY WORKS / UCHAMBUZI VITABU     METHALI ZOTE ZA KISWAHILI     Vitendawili Vya Kiswahili   FORM VI RESULTS 2024   FORM FIVE SELECTION 2024   MATOKEO KIDATO CHA IV 2023  FORM ONE SELECTION 2024  FORM VI RESULTS 2023   Matokeo Darasa IV 2022  

WHATSAPP US NOW FOR ANY QUERY

  WhatsApp Us Now Line #1  

  WhatsApp Us Now Line #2  
GO TO NECTA EXAMS