THE UNITED REPUBLIC OF TANZANIA, NATIONAL EXAMINATIONS COUNCIL OF TANZANIA

CERTIFICATE OF SECONDARY EDUCATION EXAMINATION

062 BOOK KEEPING

(For Both School and Private Candidates)

Duration: 3 Hours Year: 2025

Instructions

1. This paper consists of sections A, B and C with a total of nine (9) questions.
2. Answer all questions in each section.
3. Section A carries fifteen (15) marks, section B carries forty (40) marks and C carries forty five (45) marks.
4. Non-programmable calculators may be used.
5. Communication devices and any unauthorized materials are not allowed in the examination room.
6. 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 correct answer from the given alternatives and write its letter beside the item number in the answer booklet provided.

(i) Which source of funds is considered to be the main source of government revenue?

1. Taxes
2. Fines
3. Fees
4. Rent from public properties
5. Dividends from parastatal organisations

(ii) What would be the entries for a cheque received from a credit customer?

1. Debit bank account and Credit cash account
2. Debit cash account and Credit bank account
3. Debit cash account and Credit customer account
4. Debit bank account and Credit customer account
5. Debit bank account and Credit sales account

(iii) Muta received a cheque from Sangu in payment for goods bought on credit. Which book would be used to record this transaction?

1. Cash book and sales ledger
2. Cash book and nominal ledger
3. Sales ledger and nominal ledger
4. Purchases and sales ledger
5. Purchases ledger and cash book

(iv) Bakaka stores bought goods on credit from Moteswa stores. Which document will be used to show the full details of the goods exchanged including their prices?

1. Invoice
2. Debit note
3. Credit note
4. Proforma invoice
5. Payment voucher

(v) Given net sales of TZS 900,000; net purchases TZS 600,000; and closing inventory TZS 200,000; what would be the amount of gross profit?

1. TZS 300,000
2. TZS 700,000
3. TZS 500,000
4. TZS 100,000
5. TZS 800,000

(vi) If sundry debtors at 1st April, 2021 were TZS 46,000, sundry debtors at 31st March, 2022 TZS 69,000, cash sales for the year ending 31st March, 2022 TZS 70,000 and total receipts from customers for the year ending 31st March, 2022 TZS 250,000. What was the amount of credit sales for the year ended 31st March, 2022?

1. TZS 227,000
2. TZS 273,000
3. TZS 203,000
4. TZS 343,000
5. TZS 320,000

(vii) The following information relate to the subscriptions account of Kaberege Social Club. Prepaid b/d TZS 40,000; prepaid c/d TZS 30,000; Owing b/d TZS 60,000; Owing c/d TZS 80,000; and Cash received TZS 200,000. Determine the amount of subscription to be transferred to the Club’s statement of income and expenditure.

1. TZS 230,000
2. TZS 170,000
3. TZS 270,000
4. TZS 130,000
5. TZS 260,000

(viii) Which pair of items would be entered on the credit side of a partners current account?

1. Interest on drawings and drawings
2. Interest on drawings and interest on capital
3. Interest on capital and share on profit
4. Drawings and partners’ salaries.
5. Partners’ loan and salaries

(ix) You are provided with the following ledger accounts balances: sales TZS 390,000; purchases TZS 180,000; purchases returns TZS 15,000; and accounts receivable TZS 130,000. Assuming these are the only accounts listed in the trial balance, what would be the total of the credit column?

1. TZS 405,000
2. TZS 570,000
3. TZS 310,000
4. TZS 325,000
5. TZS 520,000

(x) The owner of Kabogo Enterprises hired an auditor to audit the financial statements of the enterprise. During the audit, the auditor was restricted on the audited scope of work. Which audit opinion will the auditor issue on the audited financial statements?

1. Qualified opinion
2. Unqualified opinion
3. Adverse opinion
4. Disclaimer of opinion
5. Except for opinion