Examiner's_Report.

(NBAA)
THE NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS
TANZANIA
EXAMINERS’ AND PERFORMANCE REPORT
82ND
EXAMINATION SESSION – NOVEMBER 2015
NBAA, Telephones: (022) 2211890-9
Mhasibu House, Mobile: 0713 320423
Bibi Titi Mohamed Street, Fax: (022) 2151746
P.O. Box 5128, Email: info@nbaa-tz.org
Dar es Salaam, Website: www.nbaa-tz.org
Tanzania.
22ND
DECEMBER 2015

TABLE OF CONTENTS
PAGE
Foreword & Acknowledgement ……………………………………… (i)
Executive Summary of 82nd
Examination session …………………... (vi)
CHAPTER 1 Analysis of Candidates‟ Performance in the 82nd Examination
Session
1
CHAPTER II Performance Evaluation Subject-Wise …………………..................... 4
 Accounting Technician Examination Level I ……….................. 4
 Accounting Technician Examination Level II …………………. 18
 Foundation Level ………………………………… 32
 Intermediate Level …………………….................. 51
 Final Level ……………………………………….. 85
CHAPTER III Examiners‟ Recommendations to Tutors & Students ………………... 107
CHAPTER IV Institutional Performance Evaluation ………………………………... 115
CHAPTER V Accounting Manpower Created by the Board up to November 2015 129
CHAPTER VI The NBAA Special Awards Programme for Candidates with
Meritorious Examination Achievements ……………......................... 133
The NBAA Special Awards Programme for Candidates with
Meritorious Examination Achievements ……………......................... 133

i
FOREWORD AND ACKNOWLEDGEMENT
________________
The phased out syllabi were tested for the first time in 2008. According to the Board‟s
Examination and Training By-laws, there is a requirement to review the syllabi for both
Accounting Technician and Professional examination schemes after every five years. The
current syllabi which have been tested for the third time this session were launched on 2nd
June 2014. These syllabi are different from the phased out ones. One of the major differences
is the outcome and results objectives of the syllabi. The current syllabi have been developed
in terms of competence based as opposed to knowledge (contents) based approach.
It should be noted that courses and programmes which were reflected in the former syllabi
concentrated on the gaining of knowledge and theory and somehow neglected performance
issues.
The move from the old syllabi has been heavily influenced by the changing environment,
demand by employers and business practices.
The introduction of competence based syllabi came up with fewer subjects: The Accounting
Technician Level has eight subjects as opposed to the phased out syllabus which had nine
subjects while the Professional syllabus has fifteen instead of twenty subjects.
The revised Accounting Technician syllabus continued to maintain a two level structure of
four subjects in each level; ATEC I and ATEC II as detailed below.
The Professional Examination Scheme also maintained a three level structure:
(i) Foundation (Knowledge and Skills Level), having five subjects,
(ii) Intermediate (Skills and Analysis in Context Level), having six subjects, and
(iii)Final (Professional Analysis, Application and Evaluation Level), having four subjects.
Code Name
Accounting Technician Level I
T01 Book keeping and Accounts
T02 Elements of Business Maths & Statistics
T03 Introduction to Information and Communication Technology
T.04 Business Communication Skills
Accounting Technician Level II
T.05 Principles of Accounting and Auditing
T.06 Elements of Cost Accounting and Procurement
T.07 Elements of Commercial Knowledge and Taxation
T.08 Accounting for Public Sector and Cooperatives

ii
In total the Professional Examination Scheme have 15 instead 20 subjects in the phased out
scheme as shown hereunder:
Implementation of the new syllabi
The development of the new syllabi has led to significant impact to the whole system of
examination and training services as a result other areas were required to be reviewed in order to
be in line with the new syllabi. For effective implementation of these new syllabi the following
areas have been reviewed:
(a) Review of Examination and Training By-laws to reflect the new syllabi
The Board has been forced to review the Examination and Training By-laws. The revised
Examination and Training by-laws has included among others the following provisions:-
 Retaining of a passed grade in an examination, „pass one and keep one‟
 Exemption granted on subject to subject basis in the Accounting Technician and
Foundation levels
 A requirement for any foreign qualification to do CPA examination papers on law
and taxation, save for the East African Community Countries‟ professional
qualifications which their requirement have been provided in a Mutual
Recognition Agreement (MRA)
Foundation (Knowledge and Skills Level)
Exam
Code
Subject Name
A1 Quantitative Techniques
A2 Business and Management
A3 Accounting
A4 Business Information
A5 Business Law
Intermediate (Skills and Analysis in Context Level)
Exam
Code
Subject Name
B1 Financial Management
B2 Financial Accounting
B3 Auditing Principles and Practice
B4 Public Finance and Taxation I
B5 Performance Management
B6 Management, Governance and Ethics
Final (Professional Analysis, Application and Evaluation Level)
Exam
Code
Subject Name
C1 Corporate Reporting
C2 Auditing and Assurance Services
C3 Business and Corporate Finance
C4 Public Finance and Taxation II

iii
 Sanctions and penalties (to cover everybody associated with examination
procedures)
 Examination rules and procedures
 Establishment of Examination Disciplinary Committee
(b) Conversion Scheme
For effective implementation of the new syllabi the Board has prepared a conversion
scheme which shows how candidates under the existing syllabi are transferred to the
revised examination scheme and syllabi.
The scheme aims at ensuring that candidates under the current examination scheme are
fairly placed in the revised syllabi by considering the subject papers that have already
been passed so that they can get exemption (a credit) on them.
(c) Exemption Policy
The Board has also reviewed its exemption policy in order to suit the demands of the
new syllabi. Under the previous examination scheme and syllabi, the exemption policy
generally considered exemptions on the basis of subject to subject. This applies from
Accounting Technician Level I up to Foundation Stage. This means that holders of
various qualifications are granted exemption in those papers which they have
demonstrated a sufficient coverage of course content in their respective previous
programmes. Exemption is not granted at the intermediate (skills and analysis) level and
final (professional analysis, application and evaluation) level.
(d) Learning Materials: For effective implementation of the new syllabi NBAA has
introduced learning materials for each subject. A candidate who applies for the
examination for the first time is provided with a package of learning materials for the
respective subject(s). This has been taken as one way of improving candidates‟
performance in the Board‟s examinations. Although candidates are supposed to also read
other books, the learning materials that have been prepared are used to guide and give
them a direct focus on what ought to be covered in a respective subject.
ACCOUNTING MANPOWER
Since the inception of the Accounting Technician examinations the Board has been able to
produce 13,861 Accounting Technicians. This category of Accounting Technicians covers 3,607
Accounting Technicians Certificate (ATEC) graduates, 2,971 Basic Book-keeping Certificate
(BBC) graduates, 5,746 National Book-keeping Certificate (NABOCE) graduates and 1,537
National Accountancy Diploma (NAD) graduates.
The Board has also been able to produce 6,885 CPA (T) graduates since it started conducting
these examinations in May, 1975. In total, the Board has been able to produce 20,746 accounting
personnel (manpower) of different levels and categories serving both in public and private sectors
inside and outside Tanzania.

iv
EXAMINATION CENTRES
During the 82nd examination session, examinations were held in 11examination centres located in
Tanzania Mainland and Zanzibar. These centres accommodated 5,679 candidates sitting at
different levels of the Board‟s examinations. The examination centres were as shown here below:
Dar Es Salaam Centres
1. Patel Brotherhood
2. Sabasaba Grounds
3. Lamada Hotel Ltd
Upcountry centres
1. Arusha- Institute of Accountancy Arusha (IAA)
2. Dodoma- CBE – College of Business Education
3. Kilimanjaro -Young Men Christian Association (YMCA) Moshi
4. Mbeya- Mkapa Conference Centre
5. Morogoro- CCT Women‟s Training Centre
6. Mwanza- Gold Crest Hotel
7. Tanga- St. Joseph‟s Commercial School (SJCS) – Tanga
8. Zanzibar- Chuo cha Elimu Mbadala - Zanzibar
OBJECTIVES OF THE REPORT
The Report is intended to avail to trainers and candidates, the examinations‟ overall general
performance, specific areas of weaknesses and suggestions for improvement. It is an important
guide to candidates as well as trainers, setters, markers and moderators of the Board‟s future
examinations.
Analysis of the examination performance is presented in Table 5 of this report while a detailed
analysis indicating the performance of candidates registered by the recognized Tuition Providers
is shown in Tables 15.1 to 15.5 of the report. Comments and observations in the Examiners' and
Performance Report are supported by relevant statistical analysis of the candidates' performance
in each examination layer.
The last chapter of the Report comprises a list of prizes offered by NBAA and other award donor
institutions. These prizes will be awarded to candidates who have excelled in their examinations
during the graduation ceremony to be held in October 2016.

v
ACKNOWLEDGEMENT
On behalf of the Board and on my own behalf, I wish to convey my very sincere appreciation to
all persons who willingly supported the Board in this demanding professional task. I am indeed
particularly thankful to the Board‟s Examiners, Markers, Invigilators, the Board‟s Secretariat, the
Education and Publications Committee and the Governing Board for their much appreciated co-
operation during the whole process of the NBAA‟s 82nd examination session.
Once again, I would like to reiterate that the Examiners' Report is prepared to help trainers and
the Board‟s candidates to improve on their future performance by learning from previous
mistakes. I, therefore, call upon readers of this Report to come up with constructive suggestions
on how to improve further the examination process and reports arising therein.
Yours sincerely,
Pius A. Maneno
EXECUTIVE DIRECTOR

vi
EXECUTIVE SUMMARY TO THE 82nd EXAMINATION SESSION – NOVEMBER 2015
1.0 PREAMBLE:
The Board conducts its examinations twice in a year during the months of May and
November. This session is the 82nd examination session in which the examinations were
conducted from Tuesday 3rd
to Friday 6th
November 2015.
There were 6,404 candidates who applied for the examinations, out of whom 725 (11.3%)
were absent, 5,679 sat for the examinations at different levels. The candidature
distribution this session is as shown below:
EXAMINATION
LEVELS
CANDIDATES
APPLIED
CANDIDATES
ABSENT
% CANDIDATES
SAT
%
TECHNICIAN LEVELS
ATEC I:
120 9 7.5 111 92.5
ATEC II: 145 11 7.6 134 92.4
PROFESSIONAL LEVELS
Foundation 407 43 10.6 364 89.4
Intermediate 3,617 503 13.9 3,114 86.1
Final 2,115 159 7.6 1,956 92.5
TOTALS 6,404 725 11.3 5,679 88.7

vii
2.0 TREND OF THE EXAMINATION CANDIDATURE
2.1 Candidature Exam Sitting
Candidature enrolment this session has slightly decreased by 107 candidates
(1.9%) compared with the November 2014 examination session. There were
5,679 candidates who sat for the November 2015 examinations against 5,786
candidates who sat for the November 2014 examinations.
Table 1 and Graph 1 show candidature trend (candidates who sat for the
examinations) for the six examination sessions: May 2013 to November 2015.
Table 1
EXAMINATION CANDIDATURE TREND FOR THE PRECEDING SIX EXAMINATION
SESSIONS MAY 2013 TO NOVEMBER 2015
EXAMINATION
ATEC
I
ATEC
II
FOUNDATION INTERMEDIATE FINAL
TOTAL
A B C D E F
77th
Session May, 2013 125 142 61 93 168 108 2,048 1,297 4,042
78th
Session November, 2013 111 162 59 125 168 83 2,556 1,487 4,751
79th
Session May, 2014 83 161 68 85 174 90 2,109 1625 4,395
80th
Session November, 2014 159 125 372 3,109 2,021 5,786
81st
Session May, 2015 159 119 365 3,163 2,011 5,817
82nd
Session November, 2015 111 134 364 3,114 1956 5,679

viii
2.2 Candidature Distribution – November 2015
Candidature distribution for the November 2015 examination session shows that majority
of the candidates who sat for these examinations were in the Intermediate level
examinations.
The Chart below shows the candidature distribution
Candidature Distribution – November 2015
Candidature in Intermediate level is highest as most of the candidates who enrol at this
level are those who have completed a three years‟ bachelor degree programme or its
equivalent in accounting and enjoy exemptions to sit for the Intermediate Level
examinations. Currently, the Board has recognized 19 accountancy training institutions
whose programmes enjoy such exemption. A tertiary institution which offers bachelor
degree courses related to accountancy courses has to apply to NBAA for its graduands to
be given exemption in the Board‟s examinations.
Furthermore, majority of the candidates at this level were those who sat for B5-
Performance Management subject who were referred in P19 Management Accounting in
the previous syllabus. Out of 3,114 candidates who sat for the Intermediate Level
examinations 2,783 (89.4%) sat for Performance Management subject.
ATEC I , 111, 2%
ATEC II , 134, 2%
FOUNDATION, 364, 6%
INTERMEDIATE,
3,114, 55%
FINAL, 1,956, 35%
ATEC I
ATEC II
FOUNDATION
INTERMEDIATE
FINAL

ix
3.0 EXAMINATION PERFORMANCE
3.1 Pass rates for examination levels tested in November 2015
Table 2 (i) below shows pass rates in November 2015 examination session
EXAMINATION LEVEL NUMBER OF PASSES PERCENTAGE
ATEC I
Passed
Part passed
31
41
27.9
36.9
ATEC II
Passed
Part passed
37
49
27.6
36.6
FOUNDATION
Passed
Part passed
152
133
41.8
36.5
INTERMEDIATE
Passed
Part passed
426
1,050
13.7
37.7
FINAL
Passed
Part passed
167
594
8.5
30.4
TOTAL PASSES
Passed
Part passed
813
1,867
14.3
32.9
NOTE:
Among the candidates who passed Intermediate and Final Levels there were two (02)
candidates with foreign qualifications.
Table (ii) below shows number of candidates with foreign CPA equivalent
qualification who sat and cleared the subjects with local contents
Subject Number of entries
A5 Business Law 00
B4 Public Finance and Taxation I 01
C4 Public Finance and Taxation II 02
These candidates are eligible for the award of letters of success and certificates to enable
them register as NBAA members.

x
3.2 Examination Performance by Gender:
Examination performance by gender in the five examination levels is as indicated on Table 3 below:
Passes Partial Passes Failures Total
Male Female Total Male Female Total Male Female Total Male Female Total
No. % No. % No. % No. % No. % No. % No. % No. % No. % No. % No. % No. %
ATEC Level I 23 74 8 26 31 100 25 61 16 39 41 100 16 41 39 100 16 41% 71 64 40 36 111 100
ATEC Level II 20 54 17 46 37 100 30 61 19 39 49 100 21 44 48 100 21 44% 77 57 57 43 134 100
Foundation
Level
105 69 47 31 152 100 82 62 51 38 133 100 42 53 79 100 42 53% 224 62 140 38 364 100
Intermediate
Level
286 67 140 33 426 100 625 60 425 40 1050 100 582 36 1638 100 582 36% 1967 63 1147 37 3114 100
Final Level 97 58 70 42 167 100 383 64 211 36 594 100 417 35 1195 100 417 35% 1258 64 698 36 1956 100
TOTAL 531 65 282 35 813 100 1145 61 722 39 1867 100 1078 36 2999 100 1078 36% 3597 63 2082 37 5679 100

1
CHAPTER I
ANALYSIS OF CANDIDATES’ PERFORMANCE IN THE
82ND
OVERALL CANDIDATES' PERFORMANCE
During the 82nd
examination session 6,404 candidates were registered for the Board‟s
examinations held in November, 2015, out of whom 725 (11.3%) candidates were absent from the
examinations, 5,679 candidates sat for the examinations. Of the 5,679 candidates who sat for the
examinations, 813 (14.3%) candidates passed while 1,867 (32.9%) candidates part passed and a
total of 2,999 (52.8%) candidates failed the examinations. (See Table 5 on page 3).
ACCOUNTING TECHNICIAN CERTIFICATE (ATEC) - LEVEL I
The November 2015 examination session was the 3rd
session since the review of the examinations
structure and syllabi of ATEC. 120 candidates registered themselves for the examination. 9
(7.5%) candidates were absent. 111 candidates sat for the examination, out of whom 31 (27.9%)
passed hence becoming eligible for a STATEMENT OF SUCCESS at this level. 41 (36.9%)
candidates are part passed while a total of 39 (35.1%) candidates failed the examination. (See
Table 5 on page3).
ACCOUNTING TECHNICIAN CERTIFICATE (ATEC) - LEVEL II
The Accounting Technician examinations consist of four subjects. These subjects were tested for
the third time this session following the review of the examination structure and syllabi.
In this examination, 145 candidates registered themselves for the examination out of whom 11
(7.6%) candidates were absent. Of the 134 candidates who wrote the examination, 37 (27.6%)
candidates passed hence becoming eligible for a STATEMENT OF SUCCESS at this level. 49
(36.6%) candidates have part passed while a total of 48 (35.8%) candidates failed the
examination. (See Table 5 on page3).
FOUNDATION LEVEL
The Foundation Level examinations consist of five subjects. These subjects were tested for the
third time this session following the review of the examination structure and syllabi.
In this examination, 407 candidates registered themselves for the examination out of whom 43
(10.6%) candidates were absent. Of the 364 candidates who wrote the examination, 152 (41.8%)
candidates passed hence becoming eligible for a STATEMENT OF SUCCESS at this level. 133
(36.5%) candidates have part passed while a total of 79 (21.7%) candidates failed the
examination. (See Table 5 on page3).

2
INTERMEDIATE LEVEL
The Intermediate Level examinations consist of six subjects. As with the Foundation Level
examinations, these subjects were tested for the second time this session following the review of
the examination structure.
In this examination, 3,617 candidates registered themselves out of whom 503 (13.9%) candidates
were absent. Of the 3,114 candidates who wrote the examination, 426 (13.7 %) candidates passed
hence becoming eligible for a STATEMENT OF SUCCESS at this level. 1050 (33.7%)
candidates have part passed while a total of 1,638 (52.6%) candidates failed the examination.
(See Table 5 on page3).
FINAL LEVEL
The Final Level examinations consist of four subjects. These examinations were tested for the
second time following review of the examination structure.
In this examination, 2,115 candidates registered themselves for Final Level examinations, out of
whom 159 (7.5%) candidates were absent. Of the 1,956 candidates who wrote the examination,
167 (8.5%) candidates passed, hence becoming eligible for a STATEMENT OF SUCCESS at
this Level. 594 (30.4%) candidates have part passed while a total of 1,195 (61.1%) candidates
failed the examination. (See Table 5 on page3).
CANDIDATES QUALIFYING FOR THE PROFESSIONAL CERTIFICATE OF COMPLETION
In this examination session, 42 candidates qualify for the certificate of completion of the ATEC
programme, comprising 18 (42.9%) female candidates and 24 (57.1%) male candidates.
The breakdown of the 42 candidates qualifying for the Accounting Technician Certificate:
 08 (19.1%) passed T03 subject in ATEC I while they had already cleared ATEC II
examination papers in the previous examination sessions
 03 (7.1%) have passed both T03 subject and ATEC II examinations
 31 (73.8%) passed ATEC II examinations this session
On the other hand 270 candidates qualify for the certificate of completion of the CPA programme,
comprising 54 (20.0%) female candidates and 216 (80.0%) male candidates.
The breakdown of the 270 candidates qualifying for the CPA (T):
 36 (13.3%) passed both Intermediate and Final Level examinations
 143 (53.0%) have passed Intermediate Level. These were the ones who had remained
with one subject.
 91 (33.7%) passed Final Level examinations this session

3
TABLE 5
GENERAL STATISTICAL ANALYSIS OF EXAMINATION RESULTS
82ND
EXAMINATION ATEC I ATEC II FOUNDATION INTERMEDIATE FINAL TOTAL
NO. % NO. % NO % NO. % NO % NO. %
ENTRIES 120 100 145 100 407 100 3617 100 2115 100 6404 100
ABSENTEES 9 7.5 11 7.6 43 10.6 503 13.9 159 7.6 725 11.3
CANDIDATES WHO
SAT
111 92.5 134 92.4 364 89.4 3114 86.1 1956 92.4 5679 88.7
PART PASSED 41 36.9 49 36.6 133 36.5 1050 33.7 594 30.4 1867 32.9
PASSED 31 27.9 37 27.6 152 41.8 426 13.7 167 8.5 813 14.3
FAILURES 39 35.1 48 35.8 79 21.7 1638 52.6 1195 61.1 2999 52.8
TOTAL 111 100 134 100 364 100 3114 100 1956 100 5679 100

4
CHAPTER II
PERFORMANCE EVALUATION SUBJECT-WISE
INTRODUCTION
This chapter provides a detailed analysis of performance of candidates in each subject
at each level of the Board‟s examinations. General evaluation and assessment of
candidates‟ performance at each level and specific assessment of candidates in each
topic examined is analyzed. The Board hopes that this Report will provide necessary
guidance to trainers and students for the better results in the Board‟s future
examinations.
The November 2015 examination is the third examination session under the revised
examination scheme and syllabi. The scheme has a two tier system of five different
levels: two at the Accounting Technician level and three at the Professional level.
A total of 23 examination papers were attempted this session as detailed hereunder:
(a) Accounting Technician Level I with four papers;
(b) Accounting Technician Level II with four papers;
(c) The Foundation Level with five papers;
(d) The Intermediate Level with six papers;
(e) The Final Level with four papers
ACCOUNTING TECHNICIAN LEVEL I
GENERAL PERFORMANCE
111 candidates sat for the ATEC I examinations. The performance indicates that 31
(27.9%) candidates passed and therefore become eligible for the STATEMENT OF
SUCCESS FOR ATEC I. 41 (36.9%) candidates have passed some of the subjects in
this level while 39 (35.1%) candidates failed the examinations.
The general performance subject-wise is as shown in Table 6.1 below:
TABLE 6.1
ATEC I SUBJECT-WISE PERFORMANCE ANALYSIS
Paper
Code
Subject
Performance
November 2014 May 2015 November 2015
Entries Pass % Entries Pass % Entries Pass %
T.01 Book keeping and Accounts 53 41 77.4 72 51 70.8 55 40 72.7
T.02
Elements of Business Maths and
Statistics
70 43 61.4 81 45 55.6 70 12 17.1
T.03
Introduction to Information and
Communication Technology 156 73 46.8 148 82 55.4 96 53 55.2
T.04
Business Communication Skills
54 34 62.9
71 55 77.5 60 41 68.3

5
GENERAL COMMENTS
T.01 - BOOK-KEEPING AND ACCOUNTS
I: PRINCIPAL LEARNING OUTCOME
Principal learning outcome of this paper is to enable candidates to apply
knowledge of Book keeping and Accounts for recording, posting business
transactions in the book of accounts and preparation of accounting statement in
private and public sector accounts.
II: STRUCTURE OF THE PAPER
The paper comprised of three questions whereby candidates were required to
answer all questions. Question one was an objective question which carried 60%.
III: TOPICS EXAMINED AND CANDIDATES’ PERFORMANCE
QUESTION 1: VARIOUS TOPICS - MULTIPLE CHOICES
Candidates were required to:-
(a) Choose the correct answers among the given four alternatives.
(b) Write whether the given statements were true or wrong
(c) Match the given set of phrases
Candidates‟ performance in this question was satisfactory. Out of 55
candidates who answered the question, 47 (85.5%) candidates passed
while the remaining 8 (14.5%) candidates failed. Out of those who
passed 29 (52.7%), 14 (25.5%) and 04 (7.3%) candidates scored pass,
credit and distinction marks respectively
There were no major weaknesses noted in this question.
QUESTION 2: A. PREPARATION OF FINANCIAL STATEMENTS
B. PREPARATION OF A TRIAL BALANCE
Candidates were required to use the given information to:
(a) Journalize transactions with narratives
(b) Open ledger accounts (T-accounts)
(c) Prepare a statement of profit or loss
(d) Prepare the trial balance for the given period
Candidates‟ performance in this question was not satisfactory. Out of 55
candidates who answered the question only 24 (43.6%) candidates
passed while the remaining 31 (56.4%) candidates failed. Out of those
who passed 18 (32.7%) and 06 (10.9%) candidates scored pass and
credit marks respectively. No candidate scored distinction marks in this
question.

6
Most candidates failed to recognise the nature of double entry system in
journalising the transactions and subsequently use the same transactions
with the opening balances given to close the T-accounts.
QUESTION 3: A. ACCOUNTING EQUATION AND PRINCIPLE OF DOUBLE
ENTRY
B. PREPARATION OF CASH BOOK AND PETTY CASH
Candidates were required to use the provided information to:-
(a) (i) Define an accounting cycle.
(ii) List the steps in accounting cycle.
(b) Compute capital for the given new business.
(c) Prepare a three column cash book at a given month.
passed 19 (34.5%) and 05 (9.5%) candidates scored pass and credit
marks respectively. No candidate scored distinction marks in this
question.
Some candidates seem to know the answer but encounter difficulties in
giving appropriate explanations.

7
IV: GENERAL OBSERVATIONS
(a) Assessment of the paper
The panel of examiners observed that the questions were clear and fair.
Also they commented that the Paper was of the standard and rigour required
and could be answered within the allocated time.
(b) Candidates’ overall performance
Candidates‟ performance in this paper was satisfactory. Out of 55
candidates who answered the examination, 40 (72.7%) candidates passed
while the remaining 15 (27.3%) candidates failed. Out of those who passed
33 (60.0%), 06 (10.9%) and 01 (1.8%) candidates scored pass, credit and
distinction marks respectively
The over-all candidates‟ performance in the subject is as shown in table 6.1.1
below:
TABLE 6.1.1
T01 – CANDIDATES’ PERFORMANCE ANALYSIS
Classification of Marks 0-49 50-69 70-79 80-100 TOTAL
No. of Candidates (Frequency) 15 33 06 01 55
Percentage 27.3 60.0 10.9 1.8 100
TABLE 6.1.2
T.01. COMPARISON OF PASS RATE WITH NOVEMBER 2014 EXAMINATIONS
November 2014 November 2015 % decrease
No. of candidates passed % No. of candidates
passed
%
41 77.4 40 72.7 4.7

8
T.02 - ELEMENTS OF BUSINESS MATHEMATICS AND STATISTICS
The principal learning outcome of this paper is to build basic skills in the
collection, processing, presentation and interpretation of simple numerical and
statistical knowledge and skills as a tool of learning and understanding related
subjects at higher levels.
The paper comprised of four questions whereby candidates were required to
Candidates were tested on the following topics:
QUESTION 1: MULTIPLECHOICE – VARIOUS TOPICS
Candidates were required to choose the correct answers from the given
alternatives.
who passed 23 (32.8%) and 02 (2.9%) candidates scored pass and credit
question
Most candidates failed in computation of series, probability, harmonic
mean, percentages, making linear equation, and determination of slope.
QUESTION 2: A. ELEMENTARY MATHEMATICS
B. MATHEMATICS OF FINANCE
(a) (i) Calculate percentage annual decrease from the given
information.
(ii) Estimate the year in which there will be 5,000 given animals
left.
(b) Find time for doing a combined job between a man and a child.
(c) Find the price that will materialize to the given profit rate.
Candidates‟ performance in this question was not satisfactory as all 70
candidates who answered the question failed.
Most candidates could not identify a formula to use (diminishing balance
formula). In addition, they failed to apply the actions and proportions
knowledge to solve the question.

9
QUESTION 3: A. PERMUTATION AND CONTRIBUTION
B. BASIC ARITHMETIC
C. ELEMENTARY MATHEMATICS
D. EQUATIONS AND INEQUALITIES
Candidates were required to:
(a) Determine ways that committee can be formed based on the given
statement.
(b) Find the sum of all natural numbers which are divisible by 7 at a
given range.
(c) Calculate the length of each piece based on the given statement.
(d) Show that if  and β are the roots of the given equation, then the
quadratic equation whose roots are 2
, β2
is given by another
equation.
candidates who answered the question only 05 (7.1%) candidates scored
pass marks while the remaining 65 (92.9%) candidates failed. There
were neither credit nor distinction marks in this question.
With reference to the topics examined, the candidates lack basic skills
on how to apply the concepts as a result majority of them scored fail
marks.
QUESTION 4: A. MATRICES
B. MEASURES OF CENTRAL TENDENCY
C. MEASURES OF DISPERSION
(a) Prepare a categorical frequency distribution.
(b) Identify and interpret the modal response.
(c) Determine whether given matrix is invertible. If invertible,
compute the inverse.
(d) Calculate the student‟s overall class average from the given table.
(e) Show who is relatively more overweight compared to his/her age
group from the given information.
candidates who answered the examination only 20 (28.6%) candidates
question.
Most of the candidates failed to use weighted mean to compute average
and Z-score to compute position of raw data.

10
The panel of examiners in assessing the questions was of the opinion that
the question paper was having a mixture of both easy and difficult questions
which demanded the skills and knowledge of the candidate. The question
paper was fair in terms of marks awarded, time allocated, length of
questions and level of candidates.
Marks distribution was done evenly to each question. Generally, candidates
expressed poor background of mathematics.
Candidates‟ performance in this examination paper was not satisfactory.
Out of 70 candidates who answered the examination only 12 (17.1%)
candidates scored pass marks while the remaining 58 (82.9%) candidates
failed. There were neither credit nor distinction marks in this questions.
The candidates‟ over-all performance in the subject is as shown on table
6.1.3 below:
TABLE 6.1.3
T.02 CANDIDATES’ PERFORMANCE ANALYSIS
No of Candidates (Frequency) 58 12 00 00 70
Percentage
82.9 17.1 0.0 0.0 100
TABLE 6.1.4
T.02. COMPARISON OF PASS RATE WITH NOVEMBER 2014
EXAMINATIONS
passed
%
43 61.4 12 17.1 44.3

11
T.03 – INTRODUCTION TO INFORMATION AND COMMUNICATION TECHNOLOGY
The principal learning outcome of the paper is enable candidates to apply
knowledge and skills in information technology to solve problems in the business
environment.
The paper comprised of three questions whereby candidates were required to
QUESTION 1: VARIOUS TOPICS
Candidates were required to;
(a) Choose the best answer from the four given alternatives (A, B, C
or D).
(b) State whether the given statements were true or false.
(c) Pear each phrase from LIST A with the phrase from LIST B
appropriately.
credit and distinction marks respectively.
There were no weakness noted in this question.
QUESTION 2: A. COMMONLY USED APPLICATION PACKAGES
(a) (i) Explain the benefits of managing data by using database approach.
(ii) State limitations of a database approach.
(b) Explain major conceptual databases:-
(i) Operational database
(ii) Data warehouse
(iii) Distributed database
(c) Write short notes on the following Data Base Management Systems:
(i) Transaction
(ii) Transaction scheduling
(iii) Serializability
Candidates‟ performance in this question was satisfactory. Out of
96 candidates who answered the question, 51 (53.1%) candidates
passed while the remaining 45 (46.9%) candidates failed. Out of

12
those who passed 39 (40.6%), 07 (7.3%) and 05 (5.2%) candidates
scored pass, credit and distinction marks respectively.
Some candidates were unable to write short notes on transaction,
transaction scheduling and serializability.
QUESTION 3: A. DATA COMMUNICATION SYSTEMS
B. INTERNET AND E-COMMERCE
C. COMPUTER SOFTWARE
Candidates were required to use the provided information to;
(a) Explain whether the following network typologies need to manage
collisions. If so, describe mechanism of handling collisions.
(i) Bus
(ii) Ring
(iii) Star
(b) List two items of hardware or services needed to connect a
standalone computer to the internet.
(c) Identify with examples four types of software needed on personal
computer to get popular internet services and to maintain security.
(d) Explain the meaning of the term “protocol”.
(e) Explain the following protocols:-
(i) IP/TCP
(ii) HTTP
(iii) FTP
(iv) POP3
candidates who answered the question only 08 (8.3%) candidates scored
pass marks while the remaining 88 (91.7%) candidates failed. There were
neither credit nor distinction marks in this questions.
Majority of candidates could not understand the question. Instead of
explaining how the topologies could handle collision, they described the
terms. Also majority could not explain the protocols IP/TCP, HTTP, FTP
and POP3.

13
The panel of examiners in assessing the paper were of the opinion that the
paper was fair and the questions tested covered a wide range of the
syllabus. The mixture of the questions was adequate and the distribution of
marks was fair in relation to the time allocated.
(b) Candidates overall performance
Candidates‟ performance in this examination paper was satisfactory. Out
of 96 candidates who answered the examination, 53 (55.2%) candidates
who passed 51 (53.2%), 01 (1.0%) and 01 (1.0%) candidates scored pass,
6.1.5 below:
TABLE 6.1.5
Percentage 44.8 53.2 1.0 1.0 100
TABLE 6.1.6
T.03 COMPARISON OF PASS RATE WITH NOVEMBER 2014
EXAMINATIONS
November 2014 November 2015 % increase
passed
%
73 46.8 53 55.2 8.4

14
T.04 – BUSINESS COMMUNICATION SKILLS
Principal learning outcome of this paper is to enable candidates to master Basic
English language skills and be able to use them for communicating effectively in
business environment.
This paper consisted of six compulsory questions.
Candidates were tested on the following topics:
QUESTION 1: WRITING SKILLS IN BUSINESS CORRESPONDENCES
The question was in two parts and candidates were required to:
(a) Read a passage and
(i) Suggest the title for the passage.
(ii) Summarize the passage by explaining the meaning and
importance of customer care given with at least 150 words.
(b) Basing on the passage define the following concepts:-
(i) Customer
(ii) Customer service
(iii) Customer satisfaction.
candidates who answered the question 53 (88.3%) candidates passed
Some candidates were unable to write proper sentences; also, they were
unable to write a summary using their own words (paraphrasing).
QUESTION 2: DEMONSTRATE A MASTERY USE OF ENGLISH LANGUAGE
Candidates were required to use the given information to:-
(a) Change the tenses from past to present continuous tense.
(b) Identify the type of tense of the words in bold.
(c) Correct sentences.
(d) Re-write sentences according to instructions provided.
Most candidates were poor in tenses, prepositions and sentence
construction.

15
(a) Define a business report.
(b) Identify and explain at least eight essential parts of a good business
report.
candidates who answered the question, only 24 (40%) candidates passed
Most candidates were unable to list and explain the components of a
good business report. In some instances they listed them without
explaining.
QUESTION 4: A DEMONSTRATION OF SPEAKING SKILLS
B DEMONSTRATION OF A MASTERY USE OF ENGLISH
LANGUAGE
(a) Punctuate the given paragraph concerning communication through
speaking.
(b) Identify and explain any five C‟s of effective business
communication.
who passed 11 (18.3%), 03 (3.3%) and 10 (16.7%) candidates scored
pass, credit and distinction marks respectively
The candidates were unable to list and explain five C‟s of effective
communication.
The candidates were required to use the given information to;
(a) Write an application letter for the post advertised by the given
company.
(b) Identify and explain any five C‟s of effective business
communication.
candidates, 53 (88.3%) candidates passed while the remaining 07

16
(11.7%) candidates failed. Out of those who passed 26 (43.3%), 16
(26.7%) and 11 (18.3%) candidates scored pass, credit and distinction
marks respectively.
Most candidates were unable to write organised and clear ideas in this
question. The candidates were very familiar with format of business
letter, but were unable to write coherently and correctly the content of
the letter.
QUESTION 6: A. VARIOUS TOPICS – MULTIPLE CHOICE
B. WRITING SKILLS IN BUSINESS CORRESPONDENCES
(a) Choose the most correct answer from the given alternatives.
(b) Describe the “email etiquette”.
(c) Write whether the given statements were true or false.
candidates, 49 (81.7%) candidates passed while the remaining 11
(1.7%) and 04 (6.7%) candidates scored pass, credit and distinction
marks respectively
Candidates were unable to explain an e-mail etiquette. Most of the
candidates got wrong on this and others skipped answering this sub-
section.

17
The panel of examiners found the paper to be fairly set, clear and well
spread within the syllabus. They found the questions to be within reach
of well-prepared candidates. The questions were also fair in relation to
the time allocated.
Candidates‟ performance in this examination paper was satisfactory.
Out of 60 candidates who answered the examination, 41 (68.3%)
candidates passed while the remaining 19 (31.7%) candidates failed.
Out of those who passed 31 (51.7%), 09 (15.0%) and 01 (1.7%)
candidates scored pass, credit and distinction marks respectively
The candidates‟ over-all performance in the subject is as shown on table 6.1.7
below:
TABLE 6.1.7
Percentage 31.7 51.7 15 1.7 100
TABLE 6.1.8
T.04 COMPARISON OF PASS RATE WITH NOVEMBER 2014 EXAMINATIONS
No. of candidates passed % No. of candidates passed %
34 62.9 41 68.3 5.4

18
ACCOUNTING TECHNICIAN EXAMINATION LEVEL II
GENERAL PERFORMANCE
In this level, 134 candidates sat for the examinations, out of whom 37 (27.6%) passed, 49
(36.6%) candidates passed various subjects in this level while 48 (35.8%) failed the
examination. The 37 candidates who passed are eligible for the Board's award of the
STATEMENT OF SUCCESS FOR ATEC II. The general performance subject-wise is
as shown on table 7.1 below:
TABLE 7.1
ATEC II SUBJECT-WISE PERFORMANCE ANALYSIS
Paper
Code No.
Subject Performance
T.05 Principles of
Accounting and
Auditing
108 61 56.5 97 37 38.1 115 54 46.9
T.06 Principles of Cost
Accounting and
Procurement
84 63 75.0 72 44 61.1 80 25 31.3
T.07 Elements of
Commercial
Knowledge,
Management
Practices and
Taxation
95 84 88.4 65 44 67.7 73 53 72.6
T.08 Accounting for
Public Sector and
Cooperatives
89 43 48.3 90 40 44.4 98 44 44.9
T.05 - PRINCIPLES OF ACCOUNTING AND AUDITING
The principal learning outcome of this paper is to test candidates on application of
basic concepts and principles of accounting in preparing and interpreting
statements and reports on a practical context as per IAS 1 and apply audit
knowledge in appraising data and assisting audit staff during audit undertakings.
The paper consisted of four compulsory questions. Question one was an objective
question which carried 40%.
In this paper, candidates were tested on the following topics:

19
QUESTION 1: VARIOUS TOPICS: MULTIPLE CHOICE QUESTION
Candidates were required to choose the most correct answer among the
four given alternatives.
passed 57 (49.9%), 15(13.0%) and 11 (9.6%) candidates scored pass,
Candidate‟s weakness is that some of the candidates did not follow the
examination instruction as it were required.
QUESTION 2: FINANCIAL RATIOS ANALYSIS.
(a) Candidates were required to use the given information about
company‟s records to calculate the following:
(i) Current ratio
(ii) Quick ratio
(iii) Working capital
(b) List at least five factors in which analysis and interpretation of
financial ratios depend.
candidates who answered the question, only 44 (38.3%) candidates passed
passed 26 (22.7%), 9 (7.8%) and 9 (7.8%) candidates scored pass, credit
and distinction marks respectively
The major weakness noted in this question is that candidates who failed
were weak in calculations.
QUESTION 3: (a) CONTEXT AND PURPOSE OF PRINCIPLES OF
ACCOUNTING
(c) STATEMENTS OF CASH FLOWS
(a) Define the following elements of financial statements:
(i) Assets
(ii) Liabilities
(iii) Equity
(b) Explain why inventory is an asset of a company.
(c) Use the given extract from the give company‟s statement of
comprehensive income to:
(i) Prepare a reconciliation of profit from operations to net
cash from operating activities using the indirect method.
(ii) Calculate the net cash from operating activities using the
direct method.

20
Candidates‟ performance in this question was not satisfactory. Out
of 115 candidates who answered the question, only 14 (12.2%)
candidates passed while the remaining 101 (87.8%) candidates
failed. Out of those who passed 07 (6.2%), 02 (1.7%) and 05
(4.3%) candidates scored pass, credit and distinction marks
respectively
Most of candidates failed to prepare cash flow from operating
activities in using direct methods.
QUESTION 4: (a) INTRODUCTION TO AUDITING
(b) DEFINITIONS AND CONCEPTS IN AUDITING
(a)Briefly explain the similarities and differences between internal and
external audits.
(b)Briefly explain five threats that may undermine independence,
objectivity and professional ethics of an auditor.
The major weakness of candidates who failed is lack of techniques of
answering the question. They failed to mention and explain potential
threats that may undermine the auditor`s independence, thus others
mentioned well but gave wrong explanations.

21
(a) Assessment of the Examination
The panel of examiners was of the opinion that the examination was fair,
clearly worded and appropriately spread within the syllabus.
who passed 45(39.1%), 6(5.2%) and 3 (2.6%) candidates scored pass,
credit, and distinction marks respectively
7.1.2 below:
TABLE 7.1.2
CLASSIFICATION
OF MARKS 0-49 50-69 70-79 80-100 TOTAL
NO. OF CANDIDATES (FREQUENCY) 61 45 6 3 115
PERCENTAGE 53.1 39.1 5.2 2.6 100
TABLE 7.1.3
61 56.5 54 46.9 9.6
T.06 - PRINCIPLES OF COST ACCOUNTING AND PROCUREMENT
Principal learning outcome for this paper is to test candidates on application of
terminologies, methods, techniques and principles of Cost Accounting and
Procurement for providing management with information for decision making,
planning and controlling business operations.
The paper comprised of four questions. Question one was an objective type which
carried 40%.

22
QUESTION 1: VARIOUS TOPICS: MULTIPLE CHOICES
Candidates were required to choose the most correct answers from the
given alternative statements.
while the remaining 40(50.0%) candidates failed. Out of those who
passed 35 (43.8%), 2 (2.5%) and 3 (3.7%) candidates scored pass, credit
and distinction marks respectively.
There was no major weakness observed in this question.
QUESTION 2 (a) PROCEDURES FOR ACCUMULATING LABOUR COSTS
(b) INTERGRATED AND INTERLOCKING ACCOUNTING
SYSTEMS
(a) Explain any four reasons why cost accounting profit need to be
reconciled with financial accounting profit.
(b) Use the given information to calculate the following ratios:-
(i) Labour turnover using flux method
(ii) Labour turnover using replacement method
(iii) Labour efficiency ratio
(iv) Labour capacity ratio
candidates who answered the question, only 15 (18.8%) candidates scored
pass marks while the remaining 65(81.2%) candidates failed. Out of those
Most candidates failed to reason out the need to reconcile cost accounting
profit with financial accounting profit.
QUESTION 3: INTRODUCTION TO PROCUREMENT AND SIMPLE BUDGET
Candidates were required to –
(a) Briefly explain the relationship between the „supply chain‟ and
„supply chain management‟ as used in procurement practice.
(b) Use the given information to regarding a company which
manufactures and sells products to prepare:
(i) Production budget
(ii) Direct material usage budget in quantity
(iii) Direct material purchase budget in units and value

23
candidates who answered the question, only 14 (17.5%) candidates passed
while the remaining 66 (82.5%) candidates failed. Out of those who did
pass 1 (1.3%), 7 (8.7%) and 06(7.5%) candidates scored pass, credit and
distinction marks respectively.
Weakness noted in this question was that candidates approached the
question wrongly.
QUESTION4: COST STATEMENTS
Candidates were required to use the given financial information to
prepare:-
(a) Statement of Profit or Loss to show financial profit.
(b) Cost Statement to show costing profit.
(c) Statement of Reconciliation of financial accounting and cost
accounting profits taking cost accounting profit as a base.
candidates, only 12 (15.0%) candidates passed while the remaining 68
(1.3%) and 03 (3.7%) candidates scored pass, credit and distinction marks
respectively.
Most of candidates who failed they failed to ascertain the cost accounting
profit together with the reconciliation between financial and cost
accounting profits.

24
The panel of examiners found the examination to be fair, clearly worded
and within the prescribed syllabus. The examination questions were well
mixed, containing computational as well theoretical questions and could
have easily been answered by an average prepared candidate within the
allocated time of three hours.
(b) Candidates Overall Performance
Candidates‟ performance in this question paper was not satisfactory. Out
of 80 candidates who answered the examination, only 25 (31.3%)
candidates passed while the remaining 55 (68.8%) candidates failed. Out
of those who passed 15 (18.8%), 5 (6.3%) and 5 (6.3%) candidates scored
pass and credit marks respectively in this paper.
7.1.4 below:
TABLE 7.1.4
CLASSIFICATION OF MARKS
0-49 50-69 70-79 80-100 TOTAL
NO. OF CANDIDATES
(FREQUENCY)
55 15 05 05 80
PERCENTAGE 68.8 18.8 6.3 6.3 100
TABLE 7.1.5
63 75.0 25 31.3 43.7

25
T.07 - ELEMENTS OF COMMERCIAL KNOWLEDGE, MANAGEMENT
PRACTICES AND TAXATION
Principal learning outcome for this paper is to test candidates‟ ability to apply
knowledge of commerce, commercial law, management and taxation in managing
business functions.
The paper comprised of four compulsory questions. Question one was an
objective type which carried 40%.
(a) Candidates were required to choose the most correct answer from the
four given alternatives
(b) Indicate whether the given statements were true or wrong.
candidates who answered the question, 48(66.8%) candidates passed
passed 44 (60.3%), and 4 (5.5%) candidates scored pass, and credit
marks respectively. There were no distinction pass in this question.
Most candidates who failed showed they did not have a wide coverage
of all topics tested in this question.
QUESTION 2: TAXATION THEORY
(a) Explain features of “indirect tax”.
(b) Discuss the merits and demerits of indirect tax.
(c) Explain four (4) best principles which are used as basic criteria for
evaluating any tax system.
No major weakness noted in this question.

26
QUESTION 3: LAW OF CONTRACT, PARTNERSHIP AND
PROCUREMENT
(a) Identify and explain the essentials of a valid contract.
(b) State and explain the key contents of a tender document.
(c) Identify the types of partnership business.
(d) Enumerate various factors to consider when selecting a procurement
method.
Most of candidates who failed the question just listed the points without
explaining them.
QUESTION 4: PARTNERSHIP AND OFFICE MECHANIZATION
(a) Analyse various advantages of office mechanization.
(b) List and explain advantages and disadvantages of numerical filing
system.
(c) Write brief notes on the following terms as used in tax practices:
(i) Royalties
(ii) Capital gains tax
(iii) Inheritance tax
(d) Name and explain the main functions of Tanzania Revenue
Authority.
Most of candidates who failed were not conversant in attempting
question concerned with filling.

27
The panel of examiners found the examination to be fair in relation to the
level of candidate examined, with mixture of easy and difficult questions
and could be answered within the allocated time of three hours by an
average prepared candidate.
(b) Candidates’ Overall Performance
passed while the remaining 21(32.3%) candidates failed. Out of those
who passed 42(64.7%) and 2 (3%) candidates scored pass and distinction
marks respectively.
below:
TABLE 7.1.6
CLASSIFICATION
OF MARKS 0-49 50-69 70-79 80-100 TOTAL
PERCENTAGE 27.4 61.6 9.6 1.4 100
TABLE 7.1.7
84 88.4 53 72.6 15.8

28
T.08 ACCOUNTING FOR PUBLIC SECTOR AND COOPERATIVES
Principal learning outcome of this paper is to test candidates‟ ability to apply
public sector and cooperative accounting knowledge and skills to manage
government and cooperative funds economically, efficiently and effectively in
accordance with the constitution, laws, rules and regulations in one or more
specialised fields.
The paper comprised of four compulsory questions. Question one was an
objective type which carried 40%.
Candidates were required to choose the most correct answer among the
four given alternatives.
Candidates‟ performance in this question was not satisfactory. Out of
98 candidates who answered the question, only 28 (28.6%) candidates
distinction marks respectively. There were no credit pass in this
question.
Most of candidates were not competent in many topics tested in this
question.
QUESTION 2: FINANCIAL STATEMENTS
(a) Candidates were required to use the given extract of ledge balances
to prepare a simple Statement of Financial Performance by nature for
the given period.
(b) Use the given information to explain how the three E‟s (Economy,
Efficiency and Effectiveness) usually used to check performance in
an entity.
(c) Use the given information explain what is involved in cut off
procedures and the routine included in performing cut off procedures
for accruals.
candidates who answered the question, only 20 (20.4%) candidates
scored pass marks while the remaining 78 (79.6%) candidates failed.
There were neither credit pass nor distinction pass in this question.
Candidates who failed were not able to explain the 3E`s as well as the
aspects involved in the cut off procedures.

29
QUESTION 3: PREPARATION OF REVENUE AND PROGRESS REPORT
(a) Explain what is „Excess Vote‟ in respect of a ministry or an
independent Government Department
(b) Explain what are the accounting officer‟s responsibilities in respect
of an excess vote
(c) Use the given revenue balances of the given Ministry to prepare:-
(i) Prepare the given period‟s revenue collection progress report.
(ii) Prepare monthly statement of revenue for given period
Candidates‟ performance in this question was not satisfactory. All 98
candidates who answered the question failed.
The major weakness noted in this question is the complete failure to
prepare revenue progress report.
QUESTION 4: TYPES OF COOPERATIVES AND COMMON
CHARACTERISTICS OF COOPERATIVES
(a) Use the given information about International Cooperative Alliance
(ICA) to explain the common characteristics of a cooperative
society.
(b) Discuss the reasons why consumer cooperatives have not fared well
in Tanzania.
(c) Use the given statement to explain the objectives of SACCOs.
candidates, 60 (61.2%) candidates scored pass marks while the
remaining 38(38.8%) candidates failed. Out of those who passed 39
(39.8%), 13 (13.3%) and 08 (8.1%) scored pass, credit and marks
respectively.
Most of candidates who failed were not able to explain the objectives of
SACCOS, and why consumer cooperative have not fared well.

30
The panel of examiners found the paper to be fairly set, well balanced
containing a mixture of computational as well as theoretical questions. It
was further found to be within the syllabus and that it could have been done
within the time allocated of three hours.
(b) Candidates’ Overall Performance
Candidates‟ performance in this examination paper was satisfactory. Out of
98 candidates who answered the examination 44 (44.9%) candidates passed
while the remaining 54 (55.1%) candidates failed. Out of those who passed
44 (44.9%) candidates scored pass, with no credit, or distinction marks in
this paper.
below:
TABLE 7.1.8
CLASSIFICATION OF MARKS
0-49 50-69 70-79 80-100 TOTAL
PERCENTAGE 55.1 44.9 0 0 100
TABLE 7.1.9
43 48.3 44 44.9 3.4

31
INTRA-LEVELS ANALYSIS OF CANDIDATES’ PERFORMANCE – ATEC I
AND ATEC II LEVELS
Under the revised examination scheme and syllabus, the Board does not allow its
candidates to attempt both levels. However, it allowed those who were caught in
transition from the phased out syllabus to the new syllabus during the transitional period.
The analysis below shows performance of the 34 candidates who sat examination papers
in the ATEC I and II Levels.
Their performance is as indicated hereunder:
S/No. COMBINATION
ATEC I & II
Number Percent
1 Pass Both 3 8.8
2 Pass ATEC I, Partial Pass ATEC II 5 14.7
3 Pass ATEC I, Fail ATEC II 6 17.6
4 Partial Pass ATEC I, Pass ATEC II 0 0
5 Partial Pass Both 0 0
6 Partial Pass ATEC I, Fail ATEC II 1 2.9
7 Fail ATEC I, Pass ATEC II 0 0
8 Fail ATEC I, Partial Pass ATEC II 8 23.5
9 Fail Both 11 32.4
Total 34 100%

32
PROFESSIONAL LEVEL EXAMINATIONS
FOUNDATION LEVEL EXAMINATIONS
This is the first level of the Board‟s three tier professional examination scheme which
leads to the Certified Public Accountant [CPA (T)] award.
The Foundation level examinations comprise of five subjects as indicated hereunder:
A1 Quantitative Techniques
A2 Business and Management
A3 Accounting
A4 Business Information
A5 Business Law
The examinations draw candidates from two main sources, namely:-
(a) Those candidates who have successfully completed the Board‟s Accounting
Technician Level examinations.
(b) Those candidates who have acquired non-accounting first degree (or its equivalent)
qualifications awarded by institutions of higher learning in the country recognized
by the Board.
During the November 2015 examination session, a total of 364 candidates sat for
Foundation Level examinations.
The figure indicated above includes 128 candidate who sat for both Foundation and
Intermediate level examinations, whose performance analysis is shown at the end of
Intermediate Level Report.

33
GENERAL OBSERVATIONS
In this examination 364 candidates sat for the examination out of whom 152 (41.8%)
passed and therefore become eligible for the STATEMENT OF SUCCESS for the
Foundation Level. 133 (36.5%) have passed some of the subjects while 79 (21.7%)
candidates failed the examination.
The general performance subject-wise is as shown on Table 8.1 below:
TABLE 8.1
SUBJECT-WISE PERFORMANCE ANALYSIS
Paper
Code
No.
Subject
Performance
A1 Quantitative
Techniques
322 245 76.1 193 133 68.9 151 76 50.3
A2 Business and
Management
346 331 95.7 147 122 82.9 135 107 79.3
A3 Accounting 153 98 64.1 226 209 91.6 206 112 54.4
A4 Business Information 188 112 59.6 251 202 80.5 246 163 66.2
A5 Business Law 142 103 72.5 138 81 58.7 155 103 66.5

34
QUESTION -WISE PERFORMANCE ANALYSIS
A1 – QUANTITATIVE TECHNIQUES
Principal learning outcome of this paper is to examine candidates‟ ability to apply
knowledge and skills of mathematical and quantitative techniques, concepts and
tools in the day to day accounting and business functions and decision making.
II: STRUCTURE OF THE QUESTION PAPER
The paper consisted of three compulsory questions. Question one was an
objective question which carried 60%.
In this examination session, candidates were tested on the following topics:
For each of the statements provided candidates were required to use the
given four alternatives to choose the most correct answer:-
151 candidates who answered the question only 63 (41.7%) candidates
question
The multiple choices provided were fairly structured and appropriate to
the level of the candidates, even though majority of them did not
perform well due to the fact that they were guessing the answers.
QUESTION 2: TRANSPORTATION AND ASSIGNMENT MODELS
The candidates were required to use the data provided to:
(a) Develop transportation table.
(b) Obtain initial allocation and total transportation cost using North
West Corner Method.
(c) Obtain initial allocation and total transportation cost using minimum
cost method.
(d) Obtain initial allocation and total transportation cost using Vogel‟s
approximation method.

35
Majority of the candidates failed to use Vogel‟s approximation method
and few of them could not develop the transportation table.
QUESTION 3: HYPOTHESIS TESTING
(a) From the given data of a certain population, candidates were
required to:
(i) Estimate the population proportion.
(ii) Develop a 95% confidence interval for the population
proportion.
(b) Candidates were again given data of a certain population and they
were needed to develop a 99% confidence interval for the
population mean and interpret the result.
(c) Explain the meaning of significant level.
candidates who answered the question only 15 (9.9%) candidates passed
passed 13 (8.6%) and 02 (1.3%) candidates scored pass and credit marks
respectively. No candidate scored distinction marks in this question
Despite of the fact that the question was clear and within the scope of the
candidates‟ level they did not do it satisfactorily as candidates seem to be
not very much familiar with the confidence interval calculations.

36
(a) Assessment of the Paper
The panel of examiners found the paper to be fairly set, well balanced with
a good mixture of theoretical and computational questions. Time allocated
to the questions was adequate to enable an average candidate to complete
the examination.
(b) Candidates’ performance
examination paper.
The candidates‟ overall performance in the subject is as shown on Table 8.1.1
below:
TABLE 8.1.1
A1 CANDIDATES’ PERFORMANCE ANALYSIS
CLASSIFICATION OF MARKS 0-39 40-59 60-79 80-100 TOTAL
PERCENTAGE 49.7 39.7 10.6 00 100
TABLE 8.1.2
A.1 COMPARISON OF PASS RATE WITH NOVEMBER 2014 EXAMINATIONS
245 76.1 151 50.3 25.8

37
A2 – BUSINESS AND MANAGEMENT
Principal learning outcome of this subject is to test candidates‟ ability to apply
concepts and principles of business and management in business environment.
The paper consisted of three questions which were compulsory. Question one was
an objective question which comprised of 60%.
In this examination session, candidates were tested on the following topics:
Candidates performed very well in this question to the extent that no
major weakness was identified
QUESTION 2: BASICS OF GOVERNANCE, SUSTAINABILITY, CORPORATE
SOCIAL RESPONSIBILITY AND ETHICS
(a) Explain how an organization can act responsibly to its
stakeholders by providing at least four examples.
(b) Identify and describe at least four advantages of corporate social
responsibility.
(c) Identify the disadvantages of corporate social responsibility.
Candidates failed to give examples in relation to how an organization
can act responsibly to its stakeholders.

38
QUESTION 3: BASIC MODELS FOR BUSINESS ANALYSIS
(a) Identify and describe five main factors that influence the level of
competition in an industry.
(b) State the circumstances which can make new firms easily enter an
existing market.
(c) Describe the factors influencing threat of substitutes in an industry.
(d) Identify and explain the marketing mix elements that can be used by
an organization to pursue its marketing objectives.
Bad performance in this question is earmarked from the fact that
candidates did not clearly understand the requirements of the question

39
The panel of examiners found the paper to be well spread within the
syllabus which resulted to the candidates‟ good performance.
Candidates‟ performance in this examination paper was satisfactory. Out of
135 candidates who answered the examination, 107 (79.3%) candidates
passed while the remaining 28 (20.7%) candidates failed. Out of those who
passed 82 (60.7%) and 25 (18.5%) candidates scored pass and credit marks
respectively. No candidate scored distinction marks in this examination
paper.
Candidates‟ over-all performance in the subject is as shown on Table 8.1.3
below:
TABLE 8.1.3
CLASSIFICATION OF MARKS 0-39 40-59 60-
79
80-100 TOTAL
NO. OF CANDIDATES
(FREQUENCY)
28 82 25 00 135
PERCENTAGE 20.7 60.7 18.5 00 100
TABLE 8.1.4
A2 COMPARISON OF PASS RATE WITH NOVEMBER 2014
EXAMINATIONS
No. of candidates
passed
% No. of candidates
passed
%
331 95.7 107 79.2 16.5

40
A3 – ACCOUNTING
Principal learning outcome off this paper is to examine candidates‟ ability to
apply knowledge and skills in recording financial transactions and preparing
financial statements for an entity including not for profit entities in accordance
with the IFRSs and IPSASs,
The paper comprised four compulsory questions. Question one was an objective
The A3 – Accounting subject this session tested candidates on the following
topics:
No major weakness was noted in this question.
QUESTION 2: PREPARATION OF ACCOUNTS FROM INCOMPLETE
RECORDS
From the incomplete records provided, candidates were required to
prepare the statement of profit or loss for the given period.
Bad performance in this question suggests that candidates were not well
prepared in tackling questions related to this topic.

41
QUESTION 3: PREPARATION OF FINANCIAL STATEMENTS FOR NOT
FOR PROFIT ENTITIES.
From the given information candidates were required to prepare:
(a) Statement of income and expenditure for the given period
(b) The groups‟ statement of financial position as at the given
period
Candidates‟ performance in this question was not satisfactory. Out
of 206 candidates who answered the question only 30 (14.6%)
candidates passed while the remaining 176 (85.4%) candidates
failed. Out of those who passed 29 (14.1%) and 01 (0.5%)
candidates scored pass and credit marks respectively. No candidate
scored distinction marks in this question.
Many candidates exhibited weakness in technical aspect of
computing income from subscription in arrears and prepayments and
on the line items for their presentation on the face of the statement of
financial position.
QUESTION 4: PREPARATION OF FINANCIAL STATEMENTS IN
ACCORDANCE WITH IFRS
Candidates were required to use the given trial balance to prepare:
(a) Statement of profit or loss for the period ended.
(b) Statement of financial position as at the end of the given period.
those who passed 105 (50.9%) and 09 (04.4%) candidates scored
pass and credit marks respectively. No candidate scored distinction
marks in this question.
Some candidates did not know which items were be presented in the
income statement and those that should be presented in the statement
of financial position.

42
The panel of examiners found the paper to be fair with adequate coverage
of the syllabus. The panel also observed that candidates could manage to
complete the examination within the allocated time.
(b) Candidates’ Performance
examination paper.
The candidates‟ overall performance in the subject is as shown on Table
8.1.5 below:
TABLE 8.1.5
CLASSIFICATION OF MARKS 0-39 40-
59
60-
79
80-
100
TOTAL
PERCENTAGE 46.6 50.5 3.9 00 100
TABLE 8.1.6
A3 COMPARISON OF PASS RATE WITH NOVEMBER 2014 EXAMINATIONS
98 64.1 112 54.4 9.7

43
A4 – BUSINESS INFORMATION
knowledge of cost analysis and awareness of information technology to produce
accurate and useful information to support management in decision-making and
its application in performance management.
II: STRUCTURE OF THE QUESTION PAPER
The paper comprised four compulsory questions. Question one was an objective
In this examination session, candidates were examined on the following topics:
QUESTION 1: VARIOUS TOPICS: MULTIPLE CHOICE
For each of the statements provided candidates were required to use
the given four alternatives to choose the most correct answer:-
No common weakness was observed.
QUESTION 2: DECISION-MAKING
(a) Calculate Net Present Value (NPV)
(b) Use the given information to:-
(i) Calculate Net Present Value of the two given companies
(ii) Assist the given management to decide which one of the
two given projects to invest in.
who answered the question only, 100 (42.0%) candidates passed, while the
remaining 138 (57.9%) candidates failed. Out of those who passed 47
(19.7%), 12 (5.0%) and 41 (17.2%) candidates scored pass, credit and
distinction marks respectively
Most candidates failed to calculate NPV of the two projects, despite the data
being clear.

44
QUESTION 3: COSTING
Candidates were required to use the given information about the
company‟s first year of operation to:-
(a) Determine the cost of production and gross margin by using
absorption costing.
(b) Compute:
(i) Budgeted selling price per unit
(ii) Budgeted sales revenue for actual sales
(iii) Sales variance for the period in TZS.
Candidates‟ performance in this examination paper was not satisfactory.
Out of 246 candidates who answered the question only, 111 (45.1%)
candidates passed while the remaining 135 (54.9%) candidates failed.
Out of those who passed 59 (24.0%), 40(16.2%) and 12 (4.9%)
candidates scored pass, credit and distinction marks respectively
Determination of cost of production and computation of sale
variance was a problem to many candidates.
QUESTION 4: FORECASTING AND BUDGETING
Candidates were required to find out the seasonal components of the
trend by using the additive model.
246 candidates who answered the question only, 63 (26.0%) candidates
pass, credit and distinction marks respectively.
Candidates demonstrated poor computational skills.

45
VI: GENERAL OBSERVATIONS
The panel of examiners found the examination to be fair, well balanced
containing both easy and moderate questions which were relevant to the
candidates‟ level and was well within the prescribed syllabus. It was
examiners view that more comprehensive questions with knowledge based
and case study be provided.
(b) Overall Candidates performance
of 246 candidates who answered the examination, 163(66.3%) candidates
The candidates‟ overall performance in the subject is as shown on table
1.1. below.
TABLE 1.1.
PERCENTAGE 33.7 52.4 12.2 1.6 100
TABLE 1.2.
A4 COMPARISON OF PASS RATE WITH NOVEMBER 2014
EXAMINATIONS
112 59.6 163 66.2 6.6

46
A5 – BUSINESS LAW
theories, practices and laws governing business in providing accounting services
and protecting business against unnecessary litigations.
II: STRUCTURE OF THE QUESTION PAPER:
The paper comprised seven questions. Candidates were required to answer five
Questions.
In this examination session, candidates were examined on the following topics:
QUESTION 1: SOURCE OF LAW AND LEGAL SYSTEM
(a) Explain the validity that the law received from England is one of
the sources of law applicable in Tanzania
(b) Identify five advantages of subordinate legislation as a source of
law.
Some of the candidates who answered this question failed to explain the
law received from England as a source of law applicable in Tanzania
QUESTION 2: EMPLOYMENT LAW
Candidates were required to explain:
(a) The circumstances under which the employee‟s dismissal may
be considered unlawful as per employment and labour
relations act
(b) The remedies available to employee whose termination is
declared unfair.
107 candidates who answered the question 67 (62.6%) candidates
those who passed 35 (32.7%), 21 (19.6%) and 11 (10.3%)
candidates scored pass, credit and distinction marks respectively.

47
In this question, some of candidates failed to raise the grounds for
fair dismissal and also failed to explain possible remedies for unfair
termination.
QUESTION 3: MONEY LAUNDERING
(a) (i) Define the term „politically exposed person‟
(ii) Name four money laundering predicate crimes in
Tanzania
(b) Highlight five negative effects of money laundering to
developing country such as Tanzania.
(c) Describe measures which Tanzania has adopted and is
implementing to fight money laundering practices.
those who passed 16 (13.4%), 36 (30.3%) and 55 (46.2%) candidates
scored pass, credit and distinction marks respectively.
No major weakness was identified in this question.
QUESTION 4: CIVIL LAW FOR BUSINESSES AND FORMATION OF A
CONTRACT.
Candidates were required to use the given scenario to:
(a) State if the contract between the given two persons is valid
by giving reasons
(b) Identify and explain the remedies available for given person,
if the contract was not valid
(c) Assume the given person is willing to continue doing
business, explain what would be the advice to him
138 candidates who answered this question 90 (65.2%) candidates
those who passed 41 (29.7%) and 07 (5.1%) candidates scored pass
and credit marks respectively. No candidate scored distinction marks
in this question.
Most of the candidates who answered this question failed to explain
whether the contract was valid or not.

48
QUESTION 5: THE CAPITAL OF THE COMPANY AND IT’S
MANAGEMENT
(a) Identify and explain the ways in which the capital is maintained and
protected.
(b) State the distinction between the „share certificate „and „share
warrant‟ and their legal effects.
Most of the candidates who attempted this question did not support
their arguments with relevant authority.
QUESTION 6: THE MANAGEMENT OF THE COMPANY AND
DIRECTOR’S CORPORATE OFFENCES.
(a) Candidates were required to use the given information related to
the two companies which entered into a contract for renting buses
to advise the given company whether the other part has
breached any of his directors‟ duties, and what remedy do they
have against him.
(b) Explain the following in relation to the context of the law relating
to the management of companies.
(i)Non-executive directors
(ii)Shadow directors
Most of the candidates who answered this question did not support their
arguments with relevant authority.

49
QUESTION 7: FORMATION OF COMPANIES AND PARTNERSHIP IN
TANZANIA
(a) Comment on the procedures required to be complied with by this
business entity.
(b) State the legal effects of Memorandum and Articles of Association
105 candidates who answered the question only, 29 (27.6%) candidates
The major weakness of the candidates in regard to this question was
noted on the area of stating Legal Memorandum and Articles of
Association.

50
The panel of examiners found the examination to be fair, well balanced
containing both easy and moderate questions which were relevant to the
candidates‟ level and was well within the prescribed syllabus. It was
examiners view that trainer should make efforts of making sure that during
training, candidates are emphasised to make relevant support from
relevant authorities.
(b) Overall Candidates performance
marks.
The candidates‟ overall performance in the subject is as shown in table
2.1. below:
TABLE 2.1.
NO. OF CANDIDATES
(FREQUENCY)
52 80 23 00 155
PERCENTAGE 33.5 51.6 14.8 00 100
TABLE 2.2.
A5. COMPARISON OF PASS RATE WITH NOVEMBER 2014
EXAMINATIONS
passed
%
103 72.5 103 66.4 6.1%

51
INTERMEDIATE LEVEL EXAMINATIONS
The Intermediate level examinations are the second level of the Board‟s professional
examinations under the current examination scheme and syllabus. This examination level
consists of six subjects as shown hereunder:-
B1 Financial Management
B2 Financial Accounting
B3 Auditing Principles and Practices
B4 Public Finance and Taxation I
B5 Performance Management
B6 Management, Governance and Ethics
Under this examination scheme and syllabus, a candidate is required to complete
Foundation Level before moving to Intermediate Level. However, candidates who were
caught in the transition from the phased out syllabus to the current syllabus were allowed
to cross the levels.
During the November 2015 examination session, a total of 3,114 candidates sat for
Intermediate Level examinations.
The figure indicated above includes 871 candidate who sat for both Intermediate and
Final level examinations, whose performance analysis is shown at the end of these levels‟
report.

52
GENERAL OBSERVATIONS
The examination draws candidates from the following sources:
(a) Candidates who have been referred previously in the respective corresponding
subjects.
(b) Candidates who have majored in accounting in their bachelor degree programmes from
recognized institutions.
GENERAL PERFORMANCE
In this session 3,114 candidates sat for the Intermediate Level Examinations out of
whom 426 (13.7%) have passed this level and therefore become eligible for the
STATEMENT OF SUCCESS, 1,050 (33.7%) have passed some of the subjects while
1,638 (52.6%) candidates have failed the examination.
The general performance subject-wise is as shown on Table 10.1 below:
TABLE 10.1
INTERMEDIATE LEVEL SUBJECT-WISE PERFORMANCE ANALYSIS
Paper
Code No. Subject
Performance
B1 Financial Management 468 185 39.4 754 205 27.2 1077 253 23.5
B2 Financial Accounting 525 244 46.5 745 318 42.7 941 352 37.4
B3 Auditing Principles and
Practices
471 282 59.9 662 355 53.6 948 665 69.1
B4 Public Finance & Taxation
I
613 448 73.1 701 556 79.3 879 246 28.0
B5 Performance Management 2,783 720 25.9 2,567 754 29.4 2,371 537 22.6
B6 Management, Governance
& Ethics
290 217 74.8 560 526 93.9 794 730 91.9

53
B1 FINANCIAL MANAGEMENT
Principal learning outcome of this examination paper is to test candidates‟ ability
to apply financial management knowledge and skills in valuing various assets as
well as businesses, in evaluating investment opportunities, in forecasting and
planning financial needs of a firm, in deciding on the level of debt financing to
use relative to equity capital, in determining the level of working capital to carry
in a business and in deciding on the share of the earnings after tax between
retained earnings and shareholders.
The paper had two sections A and B, with seven questions carrying 20 marks
each. Candidates were required to answer question one in section A and any
other four out of six questions in Section B.
The following topics were tested in this paper:-
QUESTION 1: FINANCIAL PLANNING AND FORECASTING;
WORKING CAPITAL MANAGEMENT
Candidates were required to use the given information related to
company‟s turnover to prepare:
(a) (i) A Statement of income for the following year
(ii) A statement of Financial Position at the end of the
following year
(b) Analyse and discuss the working capital financial policy of a given
company
1077candidates who answered the question only 88 (8.2%) candidates
who passed 82 (7.6%), 5 (0.5%) and 1(0.1%) candidates scored pass,
Most candidates demonstrated poor in computation skills

54
QUESTION 2: DIVIDEND POLICY; WORKING CAPITAL MANAGEMENT
(a) Candidates were required to use the given information related to a
company which produces and sells detergent products to:-
(i) Calculate the total cost of inventory for the raw material when
using the Economic Order Quantity (EOQ).
(ii) Determine whether accepting the discount offered by the
supplier will minimize the total cost of inventory for the raw
material.
(b) Discuss the factors to be considered in formulating the dividend
policy of a stock exchange listed company.
credit marks respectively. No candidate scored distinction marks in this
question.
Most candidates failed to calculate EOQ with discount
QUESTION 3: WORKING CAPITAL MANAGEMENT; COMPLEX
INVESTMENT APPRAISAL
(a) Discuss how an optional investment schedule can be formulated
when capital is rationed and investment projects are either:
(i) Divisible
(ii) Non –divisible
(b) Use the given information related to company‟s annual credit sales
to:-
(i) Calculate the size of overdraft, the net working capital and the
total cost of financing its current assets of a given Company
(ii) Discuss the key factors which determine the level of investment
in current assets.
who passed 113 (19.0%), 35(6.0%) and 6 (1.0%) candidates scored pass,
Most candidates were not well equipped with the concepts of the topic

55
QUESTION 4: INVESTMENT DECISION
Candidates were required to use the given information related to effects
of taxation in the investment decisions to:
(a) Assist the prospective investor on identifying and describing the
effects that taxation has on appraising investments.
(b) Use the given information related to a company which is
considering to manufacture a new product to evaluate whether the
project should be accepted or not.
Most candidates were weak to collate the information given to enable
them to calculate the NPV
QUESTION 5: DIVIDEND POLICY
Candidates were required to use the given information concerning
dividend growth model and Capital Asset Pricing Model (CAPM) to:
(a) Compare the „dividend growth model‟ and „the capital asset pricing
model‟ when estimating the cost of equity of a company
(b) Use the given information concerning company‟s dividend payout
ratio to:
(i) Calculate the following values for a given company:
 Ex-dividend share price, using the dividend growth model;
 Capital gearing (debt divided by debt plus equity) using market
values;
 Market value Weighted Average Cost of Capital (WACC).
(ii) Discuss whether a change in dividend policy will affect the share
price of the company
question.
Most of candidate failed to compare dividend policy growth model and
CAPM by giving weakness and strength of each model, also failed to
argue against dividend policy and Miller and Modigliani effects on share
price

56
QUESTION 6: FINANCING DECISIONS; INVESTMENT DECISIONS
Candidates were required to use the given information to the value of
dividends per shares to:
(a) Calculate the cost of equity of a given company using the dividend
growth model.
(b) Discuss whether the dividend growth model or the Capital Asset
Pricing Model (CAPM) should be used to calculate the cost of
equity.
(c) Calculate the weighted average after-tax cost of capital of the
company using a cost of equity of 12%.
(d) Discuss whether changing the capital structure of a company can
lead to a reduction in its cost of capital and hence, to an increase in
the value of the company.
Most Candidates failed to compute cost of capital
QUESTION 7: INVESTMENT DECISIONS:
(a) Candidates were required to use the given information to concerning
a company which is an all equity company with a cost of capital of
19% to:-
(i) Calculate firm‟s beta factor.
(ii) Evaluate the economic viability of each project.
(b) Enumerate and discuss any five specific examples of the conflicts of
interest that might occur between managers and shareholders.
passed while the remaining 629(89.3%) candidates failed. Out of those
Most candidates failed to demonstrate computational and communication
skills.

Examiner's_Report.

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