JAMB 2017 Accounts - Principles of Accounts Syllabus

syllabus in Principles of Accounts is to prepare the candidates for the Board's examination. It is designed to test their achievement of the course objectives, which are to:

1. Stimulate and sustain their interest in Principles of Accounts;
2. Use the basic knowledge of and practical skills in Accounting;
3. Apply the knowledge and interpretation of accounting information to decision making;....Continue 
4. Determine the relevance of accounting information to business and governmen5. Use information and communication technology for present and future challenge6. Use current accounting principles in financial reporting.

TOPICS/CONTENTS/NOTES	OBJECTIVES
1. Nature and Significance of Accounting a.Development of accounting (including branches of accounting) b. Objectives of bookkeeping and accounting; c. Users and characteristics of Accounting information d. Principles, concepts and conventions of accounting (nature, significance and application) e. Role of accounting records and information	Candidates should be able to: i. differentiate between bookkeeping and accounting; ii. use the historical background of bookkeeping and accounting for future development; iii. apply the right principles, concepts and conventions to solving accounting problems; iv. examine the role of accounting records and information in decision making. v. List the branches of Accounting such as Cost Accounting, Management Accounting, Auditing, Financial Accounting and Taxation.
2. Principles of Double Entry a. Functions of source documents b. Books of original entry c. Accounting equation d. The ledger and its classifications e. Trial balance f. Types and treatment of errors and uses of suspense account	Candidates should be able to: i. relate the various source documents to their uses; ii. relate source documents to the various books of original entry; iii. determine the effect of changes in elements of accounting equation; iv. identify the role of double entry and use it to post transactions into various divisions of the ledger; v. balance off ledger accounts; vi. extract a trial balance from balances and determine its uses; vii. identify various types of errors and their necessary corrections; viii. create a suspense account.
3. Ethics in Accounting a. Objectives b. Qualities of an Accountant	Candidates should be able to: i. use ethics in preparing and presenting Accounting Reports; ii. list qualities of an Accountant such as honesty, integrity, transparency, accountability and fairness.
4. Cashbook a. Columnar cashbooks b. Discounts c. Petty cashbook and the imprest system	Candidates should be able to: i. determine the cash float; ii. differentiate between two and three columnar cashbooks and how transactions are recorded in them; iii. differentiate between trade and cash discounts; iv. examine the effects of trade and cash discounts in the books of accounts. v. Identify various petty cash expense;
5. Bank Transactions and Reconciliation Statements a. Instrument of bank transactions b. e-banking system c. Courses of discrepancies between cashbook and bank statement d. Bank reconciliation statement	Candidates should be able to : i. identify bank documents such as cheques, pay-in-slips, credit and debit cards and their uses; ii. assess the impact of automated credit system, credit transfers, interbank transfers and direct debit on cash balances; iii. list factors that cause discrepancies between balances of cashbook and bank statements iv. prepare adjusted cashbook balance v. prepare bank reconciliation statements.
6. The Final Accounts of a Sole Trader a. Income statement (Trading and profit and loss account) b. Statement of financial position (Balance sheet) c. Adjustments: i. provision for bad and doubtful debt ii. provision for discounts iii. provision for depreciation using straight-line and reducing balance methods iv. accruals and prepayments	Candidates should be able to: i. determine the cost of sales, gross profit and net profit of a sole trader; ii. identify fixed assets, current assets, long- term liabilities, current liabilities and proprietor's capital; iii. compute adjustable items on the related expenditure and income in the profit and loss account; iv. relate the adjustable items and their corresponding disclosure in the statement of financial position; v. differentiate between bad debts and provision for bad and doubtful debts.
7. Stock Valuation a. Methods of cost determination using FIFO, LIFO and simple average b. The advantages and disadvantages of the methods c. The importance of stock valuation	Candidates should be able to: i. determine the cost of materials issued to production or cost of goods sold using FIFO, LIFO and simple average; ii. calculate the closing stock of materials or finished goods using FIFO, LIFO and simple average; iii. compare the advantages and disadvantages of each method of stock valuation; iv. determine the effects of stock valuation on trading, profits and cost of goods sold.
8. Control Accounts and Self-balancing Ledgers a. Importance of control accounts b. Purchases ledger control account c. Sales ledger control account	Candidates should be able to: i. determine the importance of control accounts in a business enterprise; ii. differentiate between sales ledger control account and purchases ledger control account; iii. identify the individual elements of control accounts; iv. prepare the control accounts
9. Incomplete Records and Single Entry a. Conversion of single entry to double entry b. Determination of missing figures c. Preparation of final accounts from incomplete records	Candidates should be able to: i. determine proprietor's capital using statement of affairs; ii. determine the amount of sales, purchases, cash balances, debtors, creditors and expenses by converting single entry to double entry; iii. use accounting equations and gross profit percentage to determine gross profit or cost of sales.
10. Manufacturing Accounts a. Cost classification b. Cost apportionment c. Preparation of manufacturing account	Candidates should be able to: i. calculate prime cost, production overhead, production cost and total cost; ii. determine the basis of apportionment into production, administration, selling and distribution.
11. Accounts of Not-For-Profit-Making Organizations. a. Objectives of Not-For-Profit-Making organizations b. Receipts and payments account c. Income and expenditure account d. Statement of financial position (Balance sheet)	Candidates should be able to: i. distinguish between the features of Not-for-profit-making organizations; ii. determine the subscription income, subscription in arrears and in advance; iii. compute the cash balances and accumulated funds, surplus and deficit for the period from all sources. iv. Prepare: a. receipts and payments account b. income and expenditure account c. statement of financial position
12. Departmental Accounts a. Objectives b. Apportionment of expenses c. Departmental trading and profit and loss account	Candidates should be able to: i. identify the reasons for departmental accounts; ii. determine the expenses associated with individual departments; iii. compute departmental profits or losses.
13. Branch Accounts a. Objectives b. Branch accounts in the head office books c. Head office account d. Reconciliation of branch and head office books	Candidates should be able to: i. determine the reasons for branch accounts; ii. calculate profits and losses from branches; iii.determine the sources of differences and reconcile them.
14. Joint Venture Accounts a. Objectives b. Personal accounts of venturers c. Memorandum Joint venture accounts	Candidates should be able to: i. identify the objectives of Joint Venture; ii. determine the profit or loss of the Joint Venture; iii.determine the profit or loss of each venture.
15. Partnership Accounts a. Formation of partnership b. Profit and loss account c. Appropriation account d. Partners current and capital accounts e. Treatment of goodwill f. Admission/retirement of a partner g. Dissolution of partnership h. Conversion of a partnership to a company	Candidates should be able to: i. determine the instruments of partnership formation; ii. categorize all accounts necessary for partnership; iii. determine the effects of admission and retirement of a partner; iv. prepare revaluation account v. identify the accounts required for dissolution and conversion to a company; vi. determine the partners share of profits or losses
16. Introduction to Company Accounts a. Formation and classification of companies b. Issue of shares and debentures c. Final accounts of companies d. Interpretation of accounts using ratios. e. Distinction between capital and revenue reserves	Candidates should be able to: i. differentiate between types of companies; ii. identify the processes and procedures of recording the issue of shares and debentures; iii. compute elements of final accounts of companies; iv. Interprete the accounts for decision making using ratios such as current, acid test and stock turnover.
17. Public Sector Accounting a. Comparison of cash and accrual basis of accounting b. Sources of government revenue c. Capital and recurrent expenditure d. Consolidated revenue fund e. Statement of assets and liabilities f. Responsibilities and powers of: i. The Accountant General ii. The Auditor General i. The Minister of Finance ii. The Treasurer of local government g. Instruments of financial regulation	Candidates should be able to: i. differentiate between public sector accounting and private sector accounting; ii. identify the sources of government revenue; iii. differentiate between capital and recurrent expenditure; iii. calculate consolidated revenue fund and determine the values of assets and liabilities; iv. analyse the duties of the Accountant General, the Auditor General, the Minister of Finance and the Treasurer of local government; v. distinguish between the elements of control in government accounting procedures e.g. virement, warrant, votes, authority to incur expenditure, budget and due process certificate.

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JAM. 2017 Literature in English SYLLABUS

syllabus in Literature in English is to prepare the candidates for the Board's examination. It is designed to test their achievement of the course objectives, which are to:

- stimulate and sustain their interest in Literature in English;
- create an awareness of the general principles of Literature and functions of language;
- appreciate literary works of all genres and across all cultures;.... Continue reading after this commercial break

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- apply the knowledge of Literature in English to the analysis of social, political and economic events in the society.

TOPICS/CONTENTS/NOTES	OBJECTIVES
1. DRAMA a. Types: i. Tragedy ii. Comedy iii. Tragicomedy iv. Melodrama v. Farce vi. Opera etc. b. Dramatic Techniques i. Characterisation ii. Dialogue iii. Flashback iv. Mime v. Costume vi. Music/Dance vii. Decor/scenery viii. Acts/Scenes ix. Soliloquy/aside x. Lighting etc. c. Interpretation of the Prescribed Texts i. Theme ii. Plot iii. Socio-political context iv. Setting	Candidates should be able to: i. identify the various types of drama; ii. analyse the contents of the various types of drama; iii. compare and contrast the features of different dramatic types; iv. demonstrate adequate knowledge of dramatic techniques used in each prescribed text; v. differentiate between styles of selected playwrights; vi. determine the theme of any prescribed text; vii. identify the plot of the play; viii. apply the lessons of the play to everyday living ix. identify the spatial and temporal setting of the play.
2. PROSE a. Types: i. Fiction - Novel - Novella/Novelette - Short story ii. Non-fiction - Biography - Autobiography - Memoir iii. Faction: combination of fact and fiction b. Narrative Techniques/Devices: i. Point of view - Omniscent/Third Person - First Person ii. Characterisation - Round, flat, foil, hero, antihero, etc iii. Language c. Textual Analysis i. Theme ii. Plot iii. Setting (Temporal/Spatial) iv. Socio-political context	Candidates should be able to: i. differentiate between types of prose; ii. identify the category that each prescribed text belongs to; iii. analyse the components of each type of prose; iv. identify the narrative techniques used in each of the prescribed texts; v. determine an author's narrative style; vi. distinguish between one type of character from another; vii. determine the thematic pre-occupation of the author of the prescribed text; viii. indicate the plot of the novel; identify the temporal and spatial setting of the novel. ix. identify the temporal and spatial setting of the novel x. relate the prescribed text to real life situations.
3. POETRY a. Types: i. Sonnet ii. Ode iii. Lyrics iv. Elegy v. Ballad vi. Panegyric vii. Epic viii. Blank Verse, etc. b. Poetic devices i. Structure ii. Imagery iii. Sound(Rhyme/Rhythm, repetition, pun, onomatopoeia, etc.) iv. Diction v. Persona c. Appreciation i. Thematic preoccupation ii. Socio-political relevance iii. Style.	Candidates should be able to: i. identify different types of poetry; ii. compare and contrast the features of different poetic types: iii. determine the devices used by various poets; iv. show how poetic devices are used for aesthetic effect in each poem; v. deduce the poet's preoccupation from the poem; vi. appraise poetry as an art with moral values; vii. apply the lessons from the poem to real life situations.
4. GENERAL LITERARY PRINCIPLES a. Literary terms: foreshadowing, suspense, theatre, monologue, dialogue, soliloquy, symbolism, protagonist, antagonist, figures of speech, satire, stream of consciousness, synecdoche, metonymy, etc, in addition to those listed above under the different genres. b. Literary principles i. Direct imitation in play; ii. Versification in drama and poetry; iii. Narration of people's experiences; iv. Achievement of aesthetic value, etc. c. Relationship between literary terms and principles.	Candidates should be able to: i. identify literary terms in drama, prose and poetry; ii. identify the general principles of Literature; iii. differentiate between literary terms and principles; iv. use literary terms appropriately.
5. LITERARY APPRECIATION Unseen passages/extracts from Drama, Prose and Poetry.	Candidates should be able to: i. determine literary devices used in a given passage/extract; ii. provide a meaningful inter-pretation of the given passage/extract; iii. relate the extract to true life experiences.

 

UTME HARMONIZED PRESCRIBED TEXT BOOKS (LITERATURE IN ENGLISH) 2016-2019

Drama:

African:
i. Frank Ogodo Ogbeche : Harvest of Corruption

Non African:
i. William Shakespeare : Othello

Prose:

African:
i. Amma Darko : Faceless
ii. Bayo Adebowale : Lonely Days

Non-African:
i. Richard Wright : Native Son

Poetry:

African:
i. Birago Diop : Vanity
ii. Gbemisola Adeoti : Ambush
iii. Gabriel Okara : Piano and Drums
iv. Gbanabam Hallowell : The Dining Table
v. Lenrie Peter : The Panic of Growing Older
vi. Kofi Awoonor : The Anvil and the Hammer

Non African:
i. Alfred Tennyson : Crossing the Bar
ii. George Herbert : The Pulley
iii. William Blake : The School Boy
iv. William Morris : The Proud King

RECOMMENDED TEXTS

1. ANTHOLOGIES
Gbemisola, A. (2005)Naked Soles, Ibadan: Kraft
Hayward, J. (ed.) (1968) The Penguin Book of English Verse, London: Penguin
Johnson, R. et al (eds.) (1996) New Poetry from Africa, Ibadan: UP Plc
Kermode, F. et al (1964) Oxford Anthology of English Literature, Vol. II, London: OUP
Nwoga D. (ed.) (1967) West African Verse, London: Longman
Senanu, K. E. and Vincent, T. (eds.) (1993) A Selection of African Poetry, Lagos: Longman
Soyinka, W. (ed.) (1987) Poems of Black Africa, Ibadan: Heinemann

2. CRITICAL TEXTS
Abrams, M. H. (1981) A Glossary of Literary Terms, (4th Edition) New York, Holt Rinehalt and Winston
Emeaba, O. E. (1982) A Dictionary of Literature, Aba: Inteks Press
Murphy, M. J. (1972) Understanding Unseen, An Introduction to English Poetry and English Novel for Overseas Students, George Allen and Unwin Ltd.

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JAMB 2017 PHYSICS syllabus

The aim of the 2017/2018 Unified Tertiary Matriculation Examination (UTME) syllabus in Physics is to prepare the candidates for the Board's examination. It is designed to test their achievement of the course objectives, which are to:

(1) sustain their interest in physics;
(2) develop attitude relevant to physics that encourage accuracy, precision and objectivity;
(3) interpret physical phenomena, laws, definitions, concepts and other theories
....

(4) demonstrate the ability to solve correctly physics problems using relevant theories and concepts.

TOPICS/CONTENTS/NOTES	OBJECTIVES
1. MEASUREMENTS AND UNITS (a) Length, area and volume: Metre rule, Venier calipers Micrometer Screw-guage, measuring cylinder (b) Mass (i) unit of mass (ii) use of simple beam balance (iii) concept of beam balance (c) Time (i) unit of time (ii) time-measuring devices (d) Fundamental physical quantities (e) Derived physical quantities and their units (i) Combinations of fundamental quantities and determination of their units (f) Dimensions (i) definition of dimensions (ii) simple examples (g) Limitations of experimental measurements (i) accuracy of measuring instruments (ii) simple estimation of errors. (iii) significant figures. (iv) standard form. (h) Measurement, position, distance and displacement (i) concept of displacement (ii) distinction between distance and displacement (iii) concept of position and coordinates (iv) frame of reference	Candidates should be able to: i. identify the units of length, area and volume; ii. use different measuring instruments; iii. determine the lengths, surface areas and volume of regular and irregular bodies; iv. identify the unit of mass; v. use simple beam balance, e.g Buchart's balance and chemical balance; vi. identify the unit of time; vii. use different time-measuring devices; viii. relate the fundamental physical quantities to their units; ix. deduce the units of derived physical quantities; x. determine the dimensions of physical quantities; xi. use the dimensions to determine the units of physical quantities; xii. test the homogeneity of an equation; xiii. determine the accuracy of measuring instruments; xiv. estimate simple errors; xv. express measurements in standard form. Candidates should be able to: i. use strings, meter ruler and engineering calipers, vernier calipers and micrometer, screw guage ii. note the degree of accuracy iii. identify distance travel in a specified direction iv. use compass and protractor to locate points/directions v. use Cartesians systems to locate positions in x-y plane vi. plot graph and draw inference from the graph.
2. Scalars and Vectors (i) definition of scalar and vector quantities (ii) examples of scalar and vector quantities (iii) relative velocity (iv) resolution of vectors into two perpendicular directions including graphical methods of solution.	Candidates should be able to: i. distinguish between scalar and vector quantities; ii. give examples of scalar and vector quantities; iii. determine the resultant of two or more vectors; iv. determine relative velocity; v. resolve vectors into two perpendicular components; vi. use graphical methods to solve vector problems;
3. Motion (a) Types of motion: translational, oscillatory, rotational, spin and random (b) Relative motion (c) causes of motion (d) Types of force (i) contact (ii) force field (e) linear motion (i) speed, velocity and acceleration (ii) equations of uniformly accelerated motion (iii) motion under gravity (iv) distance-time graph and velocity time graph (v) instantaneous velocity and acceleration. (f) Projectiles: (i) calculation of range, maximum height and time of flight from the ground and a height (ii) applications of projectile motion (g) Newton's laws of motion: (i) inertia, mass and force (ii) relationship between mass and acceleration (iii) impulse and momentum (iv) force - time graph (v) conservation of linear momentum (Coefficient of restitution not necessary) (h) Motion in a circle: (i) angular velocity and angular acceleration (ii) centripetal and centrifugal forces. (iii) applications (i) Simple Harmonic Motion (S.H.M): (i) definition and explanation of simple harmonic motion (ii) examples of systems that execute S.H.M (iii) period, frequency and amplitude of S.H.M (iv) velocity and acceleration of S.H.M (v) simple treatment of energy change in S.H.M (vi) force vibration and resonance (simple treatment) (iii) conservative and non-conservative fields (iv) acceleration due to gravity (v) variation of g on the earth's surface (iv) distinction between mass and weight (v) escape velocity (vi) parking orbit and weightlessness	Candidates should be able to : i. identify different types of motion ; ii. solve numerical problem on collinear motion; iii. identify force as cause of motion; iv. identify push and pull as form of force v. identify electric and magnetic attractions, gravitational pull as forms of field forces; vi. differentiate between speed, velocity and acceleration; vii.deduce equations of uniformly accelerated motion; viii. solve problems of motion under gravity; ix. interpret distance-time graph and velocity-time graph; x. compute instantaneous velocity and acceleration xi. establish expressions for the range, maximum height and time of flight of projectiles; xii. solve problems involving projectile motion; xiii. solve numerical problems involving impulse and momentum; xiv. interpretation of area under force - time graph xv. interpret Newton's laws of motion; xvi. compare inertia, mass and force; xvii. deduce the relationship between mass and acceleration; xviii. interpret the law of conservation of linear momentum and application xix. establish expression for angular velocity, angular acceleration and centripetal force; xx. solve numerical problems involving motion in a circle; xxi. establish the relationship between period and frequency; xxii. analyse the energy changes occurring during S.H.M xxiii. identify different types of forced vibration xxiv. enumerate applications of resonance. Candidates should be able to: i. identify the expression for gravitational force between two bodies; ii. apply Newton's law of universal gravitation; iii. give examples of conservative and non- conservative fields; iv. deduce the expression for gravitational field potentials; v. identify the causes of variation of g on the earth's surface; vi. differentiate between mass and weight; vii. determine escape velocity
5. Equilibrium of Forces (a) equilibrium of particles: (i) equilibrium of coplanar forces (ii) triangles and polygon of forces (iii) Lami's theorem (b) principles of moments (i) moment of a force (ii) simple treatment and moment of a couple (torgue) (iii) applications (c) conditions for equilibrium of rigid bodies under the action of parallel and non-parallel forces (i) resolution and composition of forces in two perpendicular directions, (ii) resultant and equilibrant (d) centre of gravity and stability (i) stable, unstable and neutral equilibra	Candidates should be able to: i. apply the conditions for the equilibrium of coplanar forces to solve problems; ii. use triangle and polygon laws of forces to solve equilibrium problems; iii. use Lami's theorem to solve problems; iv. analyse the principle of moment of a force; v. determine moment of a force and couple; vi. describe some applications of moment of a force and couple; vii. apply the conditions for the equilibrium of rigid bodies to solve problems; viii. resolve forces into two perpendicular directions; ix. determine the resultant and equilibrant of forces; x. differentiate between stable, unstable and neutral equilibra.
6. (a) Work, Energy and Power (i) definition of work, energy and power (ii) forms of energy (vii) conservation of energy (iv) qualitative treatment between different forms of energy (viii) interpretation of area under the force-distance curve (b) Energy and society (i) sources of energy (ii) renewable and non-renewable energy eg coal, crude oil etc (iii) uses of energy (iv) energy and development (v) energy diversification (vi) environmental impact of energy eg global warming, green house effect and spillage (vii) energy crises (viii)conversion of energy (ix) devices used in energy production. (c) Dams and energy production (i) location of dams (ii) energy production (d) nuclear energy (e) solar energy (i) solar collector (ii) solar panel for energy supply.	Candidates should be able to: i. differentiate between work, energy and power; ii. compare different forms of energy, giving examples; iii. apply the principle of conservation of energy; iv. examine the transformation between different forms of energy; v. interpret the area under the force -distance curve. vi. solve numerical problems in work, energy and power. Candidates should be able to: i. itemize the sources of energy ii. distinguish between renewable and non- renewable energy, examples should be given iii. identify methods of energy transition iv. explain the importance of energy in the development of the society v. analyze the effect of energy use to the environment vi. identify the impact of energy on the environment vii. identify energy sources that are friendly or hazardous to the environment viii. identify energy uses in their immediate environment ix. suggests ways of safe energy use x. state different forms of energy conversion.
7. Friction (i) static and dynamic friction (ii) coefficient of limiting friction and its determination. (iii) advantages and disadvantages of friction (iv) reduction of friction (v) qualitative treatment of viscosity and terminal velocity. (vi) Stoke's law.	Candidates should be able to: i. differentiate between static and dynamic friction ii.determine the coefficient of limiting friction; iii.compare the advantages and disadvantages of friction; iv. suggest ways by which friction can be reduced; v. analyse factors that affect viscosity and terminal velocity; vi. apply Stoke's law.
(i)
(i) unsaturated and saturated vapours (ii) relationship between saturated vapour pressure (S.V.P) and boiling (iii) determination of S.V.P by barometer tube method (iv) formation of dew, mist, fog, and rain (v) study of dew point, humidity and relative humidity (vi) hygrometry; estimation of the humidity of the atmosphere using wet and dry bulb hygrometers.	Candidates should be able to: i. distinguish between saturated and unsaturated vapours; ii. relate saturated vapour pressure to boiling point; iii. determine S.V.P by barometer tube method iv. differentiate between dew point, humidity and relative humidity; vi. estimate the humidity of the atmosphere using wet and dry bulb hygrometers. vii. solve numerical problems

RECOMMENDED TEXTS

Ike E.E (2014) Essential Principles of Physics, Jos ENIC publishers

Ike E.E (2014) Numerical Problems and Solutions in Physics, Jos ENIC publishers

Nelson M. (1977) Fundamentals of Physics, Great Britain, Hart Davis Education

Nelson M. and Parker � (1989) Advance Level Physics, (Sixth Edition) Heinemann

Okeke P.N and Anyakoha M.W. (2000) Senior Secondary School Physics, Lagos, Pacific Printers

Olumuyionwa A. and Ogunkoya O. O (1992) Comprehensive Certificate Physics, Ibadan: University Press Plc.

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