Commercials
ZIMSEC A-Level Accounting
Syllabus topics
29 topics and subtopics in the 2015-2022 syllabus, examined from 1 Jan 2018.
- 1
Financial Accounting
Form 5 and Form 6 (competency matrix: Form 5 sub-topics to Non-profit making organisations; Form 6 Issue and redemption of shares and loan notes).
- 1.1 Introduction to Accounting and Business Ethics
- 1.2 Accounting Concepts
- 1.3 Double entry up to the Trial Balance
- 1.4 Trial Balance and Errors
- 1.5 Control Applications
- 1.6 Valuation of Assets
- 1.7 Financial statements: IAS 1
- 1.8 Incomplete Records Accounting
- 1.9 Business Purchase
- 1.10 Sources of Capital
- 1.11 Further considerations in Partnership Accounting
- 1.12 Manufacturing Businesses
- 1.13 Departmental Accounting
- 1.14 Non-Profit making Organisations
- 1.15 Issue and Redemption of Shares
- 1.16 Issue and Redemption of Loan Notes
- 2
- 3
Cost Accounting
Form 6 (competency matrix). Questions on overhead variances will not be set.
- 4
Management Accounting
Form 6 (competency matrix).
About this syllabus
The ZIMSEC A-Level Accounting syllabus (Forms 5-6) has four topics. Topic 1 Financial Accounting covers business ethics and the accounting concepts, double entry to the trial balance, errors and suspense accounts, control accounts and bank reconciliations, valuation of inventory and non-current assets, financial statements of sole proprietors, partnerships and companies (with statements of cash flows), incomplete records, business purchase, sources of capital, partnership changes and dissolution, manufacturing and departmental accounts, not-for-profit organisations (Form 5) and the issue and redemption of shares and loan notes (Form 6). Topic 2 Financial Reporting covers international accounting standards and ratio analysis; Topic 3 Cost Accounting covers absorption, marginal, job and batch and standard costing; Topic 4 Management Accounting covers budgeting and investment appraisal. Topics 2-4 are taught in Form 6.
How you are assessed
Continuous assessment (theory tests, practical assignments and a project) carries 30%. The examination carries 70%: Paper 1 multiple choice (40 items, 1 hour 20 minutes, 40 marks, 15%), Paper 2 structured questions (4 compulsory questions, 1 hour 45 minutes, 100 marks, 25%) and Paper 3 problem solving (4 compulsory questions, 2 and a half hours, 100 marks, 30%); 20-25% of the marks are on Cost and Management Accounting.
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