WAEC
Nigeria · West Africa 🇳🇬WAEC WASSCE — English Language, Mathematics and 16 elective subjects, each with its own Beginner–Advanced track.
📏 WAEC grades A1–F9. A credit (C6 or better) in five subjects — including English Language and Mathematics — is the standard university entry requirement.
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333 lessons18 subjectsSelf-pacedPremium plan
English LanguageMathematicsPhysicsChemistryBiologyGovernmentEconomicsLiterature-in-EnglishChristian Religious StudiesIslamic Religious StudiesGeographyAccountingHistoryFurther MathematicsCommerceAgricultural ScienceFrenchTechnical Drawing
Free covers 11 of 20 lessons in Accounting. Intermediate and Advanced lessons are part of Premium — your progress is saved.See Premium →
Beginner
Beginner skill
No prior knowledge assumed — the vocabulary and double-entry foundations of Accounting as WAEC/JAMB test them.
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1
🔒 After lessonsMeaning and Concepts of Accounting
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StartMeaning, Objectives and Users of Accounting
Lesson + 10-question quiz
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Accounting Concepts and Conventions
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2
🔒 After lessonsThe Double-Entry System
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The Accounting Equation and Double-Entry Rules
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Debit and Credit: Recording Transactions
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3
🔒 After lessonsSource Documents and Books of Original Entry
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Source Documents: Invoice, Receipt, Cheque
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Books of Original Entry: Day Books and the Cash Book
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Intermediate
Intermediate skill
The trial balance and preparing final accounts — the applied core of the Accounting syllabus.
1
🔒 After lessonsThe Trial Balance
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Preparing a Trial Balance
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Errors Not Revealed by the Trial Balance
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2
🔒 After lessonsFinal Accounts: Trading and Profit & Loss
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The Trading Account: Gross Profit
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The Profit and Loss Account: Net Profit
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3
🔒 Module checkpoint · PremiumThe Balance Sheet
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Advanced skill
Depreciation, reconciliation, partnership and specialized accounts — the applied, scenario-based Accounting content tested at the highest level.
1
🔒 Module checkpoint · PremiumDepreciation
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🔒 Module checkpoint · PremiumReconciliation and Control Accounts
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🔒 Module checkpoint · PremiumPartnership and Non-Profit Accounts
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🔒 Module checkpoint · PremiumAccounting: Theory & Essay Writing (Paper 2)
🔒 Premium0/2 passedSyllabus coverage · Accounting
0/31 official topics · 0%31 topics still to cover
- Introduction to financial accounting (history, purpose, users of accounting information, qualities of accounting information)Meaning, Objectives and Users of Accounting →
- Accounting concepts and conventionsAccounting Concepts and Conventions →
- The accounting equationThe Accounting Equation and Double-Entry Rules →
- Source documents (invoice, receipt, credit and debit notes, cheques, vouchers)Debit and Credit: Recording Transactions →Source Documents: Invoice, Receipt, Cheque →
- Books of original entry (journals, sales and purchases day books, returns books)Books of Original Entry: Day Books and the Cash Book →Control Accounts: Sales and Purchases Ledger →
- Double-entry bookkeeping and the ledgerThe Accounting Equation and Double-Entry Rules →
- Cash book (two- and three-column, petty cash book and the imprest system)Practise →
- Trial balancePreparing a Trial Balance →Errors Not Revealed by the Trial Balance →
- Bank reconciliation statementsBank Reconciliation Statements →
- Correction of errors and suspense accountsPractise →
- Final accounts of sole traders (trading, profit and loss account, balance sheet / statement of financial position)The Trading Account: Gross Profit →The Profit and Loss Account: Net Profit →
- Adjustments: accruals and prepaymentsPractise →
- Provisions and reserves (bad and doubtful debts, discounts)Practise →
- Depreciation of fixed assets (methods, disposal of assets)Classifying Assets and Liabilities →Straight-Line Method of Depreciation →
- Control accounts and self-balancing ledgersControl Accounts: Sales and Purchases Ledger →
- Single entry and incomplete recordsDebit and Credit: Recording Transactions →
- Accounts of not-for-profit organisations (receipts and payments, income and expenditure)The Profit and Loss Account: Net Profit →Non-Profit Organizations: Receipts and Payments vs Income and Expenditure →
- Manufacturing accountsPractise →
- Partnership accounts (appropriation, current and capital accounts)Partnership Accounts: Profit Sharing →
- Partnership changes (admission, retirement, goodwill, dissolution)Partnership Accounts: Profit Sharing →
- Company accounts (shares, debentures, issue of shares, final accounts of limited liability companies)Partnership Accounts: Profit Sharing →
- Interpretation of accounts (ratios, working capital)Practise →
- Departmental accountsPractise →
- Branch accountsPractise →
- Joint venture accountsPractise →
- Consignment accountsPractise →
- Contract accounts and hire purchasePractise →
- Value Added Tax accountingPractise →
- Public sector accounting (sources of revenue, consolidated revenue fund, budgets, treasury documents, accounting officers)Practise →
- Information and communication technology in accounting (computerised accounting, packages)Practise →
- The financial system (money, banks, capital market, stock exchange)Practise →
Ready to test yourself? Sit Accounting on its own — 3 mock papers in WAEC's real paper format. The written Paper 3 can be taken independently.
Accounting mock papers