BOOK KEEPING FORM TWO NECTA EXAM FORMAT 2026 ~ FTN 2026

FOREWORD
The Form Two National Assessment (FTNA) plays an essential role in evaluating students’ educational progress at the Ordinary Secondary Level in Tanzania.

This booklet presents the formats for the FTNA for General Education Stream, which will be assessed with effect from 2026.

The formats are designed to align with the 2023 syllabi issued by the Tanzania Institute of Education (TIE) with effect from 2025.

These formats signify a pivotal shift from content-based assessment to a competence based approach, focusing on the Education and Training Policy of 2014 and the Curriculum for Ordinary Secondary Education Form I – IV of 2023 (General Education).

This shift ensures that the assessment not only measures academic knowledge but also evaluates students’ ability to apply learned concepts, communicate and collaborate, engage in critical thinking, and demonstrate practical skills in various real-life situations.

The comprehensive assessment structure outlined is aimed at nurturing well-rounded learners equipped with the essential skills for further education and life beyond school.

The format for each subject includes an introduction, main competences, an assessment rubric, competencies to be assessed, and a Table of Specifications.

BOOK KEEPING FORM TWO NECTA EXAM FORMAT 2026 ~ FTN 2026

Generally, this format booklet is expected to provide guidance to examination setters, moderators and teachers in setting fair, valid and reliable assessments for students. Moreover, the format provides guidance to students on the structure of the assessment paper.

However, classroom teachers are strongly cautioned not to replace the syllabus with the presented assessment formats.

The National Examinations Council of Tanzania (NECTA) remains committed to its mission of delivering credible and holistic assessments that contribute to the nation’s education excellence.

062 BOOK KEEPING
(For Both School and Private Students)

1.0 INTRODUCTION
This Book Keeping format for the Form Two National Assessment is derived from the Book Keeping Syllabus for Ordinary Secondary Education 2023, issued by the Tanzania Institute of Education (TIE). This Format focuses on the competences acquired by students at Form One and Two levels. The format emphasises a comprehensive evaluation of higher-order thinking skills, practical skills, as highlighted in the current syllabus.

2.0 MAIN COMPETENCES
The assessment will evaluate students’ ability to:

2.1 demonstrate mastery of the principles of Book-Keeping;

2.2 prepare basic financial statements; and

2.3 demonstrate mastery of financial assets control.

3.0 ASSESSMENT RUBRIC
The Book Keeping assessment will consist of one (1) paper with a duration of 2:30 hours. For students with special needs, the duration of the assessment will be 2:55 hours. The paper will consist of sections A, B and C with a total of nine (9) questions. The students will be required to answer all the questions in each section. The paper will carry 100 marks.

Section A will consist of two (2) objective questions. Question 1 will comprise ten (10) multiple choice items, each carrying one (1) mark, making a total of ten (10) marks. Question 2 will be a matching items question with five (5) items, each worth one (1) mark, making a total of five (5) marks. Therefore, the section will have 15 marks.

Section B will consist of four (4) short answer questions, each carrying ten (10) marks. Thus, the section will carry 40 marks.

Section C will consist of three (3) structured questions, each carrying 15 marks, making a total of 45 marks.
Note: Students will be allowed to use non-programmable calculators.