HomeNABTEB Syllabus 2026NABTEB Financial Accounting Syllabus 2026/2027 & Textbooks

NABTEB Financial Accounting Syllabus 2026/2027 & Textbooks

By January 28, 2026 NABTEB Syllabus 2026 0 Comments

The NABTEB Financial Accounting Syllabus 2026: fundamental accounting principles, preparing financial statements (income statement, balance sheet, cash flow), bookkeeping, and specialized accounts like partnership, company, and non-profit organization accounts. It emphasizes technical proficiency in recording, summarizing, and reporting business transactions.

The National Business and Technical Examinations Board (NABTEB) Financial Accounting syllabus aims to equip students with fundamental, practical skills in recording, summarizing, and interpreting financial transactions. It prepares candidates to prepare final accounts, understand accounting principles, and apply modern information technology in business reporting, aligning with global best practices.

MAIKey Topics Covered
The syllabus typically covers:

  • Conceptual framework of accounting.
  • Books of original entry and the ledger.
  • Trial balance and adjustments.
  • Final accounts of sole traders, partnerships, and non-profit organizations.
  • Manufacturing accounts.
  • Departmental and branch accounts.
  • Company accounts (final accounts, shares, and debentures).
  • Accounting ratios and interpretation of accounts. 

This syllabus is designed to produce high-quality, dedicated manpower for commerce and industries.

Topics Covered
The syllabus typically covers:

  • Conceptual framework of accounting.
  • Books of original entry and the ledger.
  • Trial balance and adjustments.
  • Final accounts of sole traders, partnerships, and non-profit organizations.

This syllabus is designed to produce high-quality, dedicated manpower for commerce and industry.

NABTEB Financial Accounting Syllabus 2026/2027


NABTEB FINANCIAL ACCOUNTING SYLLABUS
SNTOPICSOBJECTIVES
1THE ORIGIN OF BOOK-KEEPING & ACCOUNTS
a) CONCEPTS & DIFFERENCES BETWEEN BOOK-KEEPING AND ACCOUNTS		i. Distinguish between Book-keeping and Accounts and explain the uses of various books of Account
2ASSETS, LIABILITIES & CAPITALi. Explain assets, liabilities and capital and classify assets into current and fixed assets
3DOUBLE ENTRY BOOK-KEEPINGi. Explain the principles of double entry and classify account into personal and impersonal.
4BOOKS OF ORIGINAL AND SECONDARY ENTRYi. Identify and explain various books of prime and secondary entries and post correctly from the books of original entries to the ledger.ii. Explain the uses of some sales documents.
5THE CASH BOOKi. Explain the columnal cash book

ii. column and

iii. column cash book),

iv. post entries from the cash book to the ledger and determine the closing balance in the cash book.
6THE JOURNALi. Explain Journal, its uses and its correct posting to ledger.
7CONTROL ACCOUNTi. Explain the uses of Control Accounts and solve questions on Financial Control Account.
8IMPREST ACCOUNTi. Describe the general format of a Petty Cash and prepare entries involving petty cash.
9TRIAL BALANCEi. Give the concept of a trial balance and identify disclosed and undisclosed errors.ii. Explain the procedure of identifying the disclosed and undisclosed errors by Trial Balance and prepare a Trial Balance from ledger
10SUSPENSE ACCOUNTi. Identify the uses and prepare a typical Suspense Account through solving giving problems.
11ACCOUNTING CONCEPTS AND CONVENTIONi. Explain the concepts and convention in Accounting.
12BANK RECONCILLATION AND STATEMENTi. Explain the terms used in Bank Reconciliation and reasons for Differences in Bank Statement and Cash Book.

ii. Prepare Bank Reconciliation Statement and Cash Book adjustment.
13REVENUE AND CAPITAL EXPENDITUREi. Identify Capital and Revenue expenditure and distinguish between current assets and current liabilities.

ii. Prepare accounts involving Revenue and Capital Expenditure, Current assets and Current liabilities.
14PREPAYMENT AND ACCURED EXPENSESi. Explain Prepayment and Accrued Expenses and treat Prepayment and Accruals in the Books of accounts.
15DEPRECIATIONi. Explain various methods of calculating depreciation and solve problems involving depreciations in the final Account.

ii. Bad and Doubt Debt Explain and treat Bad and Doubtful debt in the books of account.
16FINAL ACCOUNTSi. Prepare simple final account.
17PATNERSHIP TRANSACTIONi. Distinguish between Partnership, Company and Sole Trader.

ii. State the requirements for formation of a partnership.

iii. Prepare the final accounts of partnership business
18BOOK-KEEPING ENTRIES RELATING TO INCOME TAXi. Explain Income Tax and treat the book-keeping entries of tax for the Inland Revenue.
19CONTAINERS ACCOUNTi. Identify types of Containers Account and prepare Containers, Trading and Stock Account
20MANUFACTURING ACCOUNTSi. Prepare Manufacturing Accounts
21SINGLE ENTRY & INCOMPLETE RECORDSi. Distinguish between Single Entry and Incomplete records
22ACCOUNTS OF NON-PROFIT MAKING ORGANIZATIONi. Receipts and payment accounts.

ii. Income and Expenditure accounts.

iii. Subscription in advance and in arrears.

iv. Accumulated Fund.

v. Preparation of Balance Sheet.
23COMPANY ACCOUNTSi. Explain Company Accounts.

ii. Prepare Company accounts
24DEPARTMENTAL & BRANCH ACCOUNTSi. Explain Departmental and Branch Accounts

ii. Prepare Departmental and Branch Account.
25HIRE PURCHASE ACCOUNTSi. Explain Hire Purchase Accounts.

ii. Prepare Hire Purchase Accounts
26CONSIGNMENT ACCOUNTSi. Prepare consignment accounts.
27JOINT VENTURE ACCOUNTSi. Prepare joint venture accounts.
28PUBLIC SECTOR ACCOUNTINGi. Explain the sources of Public Revenue
29INTRODUCTION TO DATA PROCESSINGi. Historical Development of Computer

ii. Basic elements, component, classification and functions of a Computer

iii. Basic terminologies of a computer

iv. Computer application in an Accounting environment
  • Business Accounting Volume 1 – West African Edition by Frank Wood and Omunya.
  • 2. Business Accounting Volume 2 – Frank Wood.
  • 3. Accounting and Finance – Frank Wood.
  • 4. Foundation Accounting – A. H. Millchamp.
  • 5. Basic Accounting – J. D. Magee.
  • 6. Accounting for Senior Secondary School – S. C. Malhorta, P. K. Botchweyand, P. A. Amankwah.
  • 7. Accounting in Business – R. J. Bull.
  • 8. Company Accounts – J. N. Amorin.
  • 9. Principles of Accounting – K. B. Appiah Mensah
  • 10. Incorporated Private Partnership Act 1962, Act 152

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