Jamb 2020 Syllabus for Accounting – Principles of Account
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The aim of this 2020/2021 Unified Tertiary Matriculation Examination (UTME) Principles of Account syllabus is to prepare the candidates for the Board’s examination. It is designed to test their achievement of the course objectives, which are to:
1. Stimulate and sustain their interest in Principles of Accounts;
2. Use the basic knowledge of and practical skills in Accounting;
3. Apply the knowledge and interpretation of accounting information to decision making;
4. Determine the relevance of accounting information to business and governments;
5. Use information and communication technology for present and future challenges.
6. Use current accounting principles in financial reporting.
ACCOUNTS OF NOT-FOR-PROFIT-MAKING ORGANIZATIONS
i. distinguish between the features of Not-for-profit-making organizations.
ii. determine the subscription income, subscription in arrears and in advance.
iii. compute the cash balances and accumulated funds, surplus and deficit for the period from all sources.
(a) receipts and payments account.
(b) income and expenditure account.
(c) statement of financial position.
(b) Receipts and payments account.
(c) Income and expenditure account.
(d) Statement of financial position (Balance sheet).
SECTION 2: AGRICULTURE ECONOMICS AND EXTENSION
A. Identify the importance of agricultural extension.
B. Analyse the roles of government and non-governmental organizations in agricultural extension education.
C. Differentiate between the various extension methods.
D.i. examine the problems of agricultural extension in West Africa.
ii. provide possible solutions.
(b) The role of Agricultural Development programmes, universities, research institutes and farmersÂ’ organizations (Cooperative societies).
(c) Extension methods including demonstration plots, use of visual aids, mass media, etc.
(d) Problems of agricultural extension in West Africa and possible solutions.
A.i. relate demand to supply in agricultural production.
ii. interpret geographical representation of demand and supply.
B.i. relate input to output.
ii. deduce economic concepts from graphic representation.
(b) Production function: Input/input, Output/output, Input/output relationships; stages of production, concepts of diminishing returns, scale of preference and choice.
i. distinguish between the common features of agricultural production and produce.
ii. compute elasticity of demand and supply.
A.i. understand the meaning of land and state its uses.
ii. identify the various forms of land ownership.
iii. examine their effects of land ownership on agriculture.
iv. differentiate between the various features of land and their effects on land use.
B. Differentiate between the types and sources of labour and their effects on agricultural production.
C. Compare the sources of capital and associated problems.
D. Determine the function of a farm manager in an agricultural enterprise.
1. Types of land ownership in West Africa.
A. Identify the qualities, functions and problems of a farm manager.
B.i. differentiate between the types of farm records.
ii. give reasons for keeping farm records.
C. Determine gross and net margins, appreciation, depreciation and salvage value.
D.i. examine the relevance of agricultural insurance.
ii. determine the appropriate agricultural insurance scheme.
iii. determine the problems associated with agricultural insurance.
(b) Records and record-keeping: Types and importance of record-keeping Â– livestock records, profit and loss account book.
(c) Stock evaluation:
1. Gross and net profits in farm management.
2. Appreciation, depreciation and savage value.
(d) Agricultural insurance:
1. Meaning, importance and types of agricultural insurance.
2. Problems of agricultural insurance.
i. identify the various ways of achieving labour efficiency.
ii. differentiate between the various types and sources of labour.
iii. apply national labour laws and regulations.
(b) Types of labour: Permanent labour etc.
(c) National labour laws and regulations.
A.Evaluate the importance of agricultural marketing
B.i. classify marketing agents and their functions.
ii. determine the various ways in which marketing channels pose problems in agricultural production.
C. Determine the characteristics of agricultural products affecting their marketing.
(b) Marketing channels.
(c) Characteristic features of agricultural product affecting their marketing.
SECTION 3: AGRONOMY
Candidates should be able to:
A. Distinguish between common store and field disease Â– causing organisms.
i. relate various disease-causing organisms to the damage caused, symptoms and their mode of spread.
ii. apply appropriate control methods.
B. Relate each control method to its side effect.
(a) Identification of diseaseÂ–causing organisms both in store and in the field.
(b) A simple account of diseases caused by fungi, bacteria, nematodes and viruses; the nature of the damage, methods of transmission and common methods of control.
(c) Side effects of application of preventive and control methods e.g pollution, poisoning and distribution of ecosystem.
Candidates should be able to:
i. apply the different methods of crop propagation, husbandry, harvesting, processing and storage for each crop.
ii. identify common diseases and pests and their effects on crop yield.
iii. determine the economic importance of each of the crops.
iv. relate their importance to national economic development.
Common and scientific names, gross morphology, anatomy of storage organs, methods of propagation, husbandry practices, harvesting, processing and storage, common diseases and pests, economic importance of the following groups of crops.
Group 1: Cereals e.g maize, guinea corn, rice.
Group 2: Legumes e.g cowpea, groundnut, soyabean.
Group 3: Tubers e.g yam, cassava, sweet potatoes.
Group 4: Vegetables and Spices e.g tomatoes, egg plant, pepper, onion, okro, cabbage, amaranthus sp.
Group 5: Fruits e.g citrus, pineapple, pawpaw.
Group 6: Beverages e.g cocoa, kola, coffee.
Group 7: Oils e.g oil palm, coconut, shearbutter.
Group 8: Latex e.g para rubber, gum Arabic.
Group 9: Fibres e.g jute, cotton, sisal hemp.
Group 10: Sugars e.g sugarcane, beet.
Candidates should be able to:
i. give reasons for crop improvement.
ii. distinguish between various methods of crop improvement.
(a) Methods of crop improvement e.g. introduction, selection, crossing, quarantine e.t.c.
A.i. identify the various field and store pests.
ii. assess their economic importance.
iii. relate various prevention and control methods to different pests.
B.i. describe the life cycles of various insects.
ii. apply the knowledge of the life cycles of insect pests to their prevention and control.
C.i. differentiate between common pesticides.
ii. examine their mode of action on pests.
(b) Life cycles of: biting insects e.g. grasshopper; boring insects e.g. weevils; sucking insects e.g. aphids and cotton strainer.
(c) Common pesticides and their side effects.
A.i. compare cropping systems.
ii. apply different cropping systems to solve problems in agriculture.
B.i. differentiate between the various planting patterns.
C.i. examine the various types of plant densities and their effects on crop yield.
ii. compute plant density per hectare.
(b) Planting patterns: Broadcasting, row spacing and drilling.
(c) Plant densities: single, double and multiple stands.
i. distinguish between common ornamental trees, shrubs and flowers.
ii. determine their uses and maintenance.
A. Relate various forest products to their uses.
i. compare different forest conservation methods.
ii. apply the various methods appropriately.
(b) Conservation: regulation, exploitation, regeneration, afforestation, agro-forestry and taungya system.
i. Examine the process of gamete formation.
ii. Give reasons for different types of pollination.
iii. Analyse the process of fertilization.
iv. Trace the process of embryo formation and development to the formation of seeds and fruits.
(d) Embryo formation and development.
A.i. compare the different methods of land preparation and soil tillage in relation to different groups of crops.
ii. give reasons for the advantages and the disadvantages of land preparation and soil tillage.
B.i. give reasons for the choice of tillage methods.
(b) Factors affecting choice of tillage methods: Zero tillage, minimum tillage, e.t.c.
A.i. classify common grasses and legumes used as pastures and forage.
ii. differentiate between pasture and forage crops by their common and scientific names.
iii. distinguish between the various methods of conserving pastures e.g. hay- and silage-making.
B.i. relate different vegetational zones to their dominant pasture species.
C.i. determine range types and utilization of range resources in Nigeria.
(b) Study of natural grasslands and their distribution in West Africa.
(c) Range management.
A.i. identify crop plant parts and their functions.
ii. distinguish between monocot and dicot crop plants.
B.i. differentiate the various storage organs of crop plants.
(b) The anatomy and morphology of the storage organs of common crop plants.
A.i. classify crops propagated by sexual methods.
ii. determine seed viability and seed rate.
iii. differentiate between types of seed germination.
iv. examine the conditions for seed germination.
B.i. Classify crops into different vegetative propagation methods.
C.i. determine appropriate nursery sites, types; their advantages and disadvantages.
ii. apply the techniques of transplanting seedlings.
(b) Asexual (vegetative propagation) e.g. cutting, budding, grafting, layering, e.t.c.
(c) Nursery and nursery management.
1. Identify major types and properties of rocks and soils; factors and processes of soil formation.
2. Differentiate between the horizons in a soil profile.
i. differentiate between the components of soil.
ii. compute the proportion of soil constituents.
iii. analyse soil into its constituents parts.
iv. determine the water-holding capacity of soil.
3. Determine the soil pH.
(b) Physical properties of soil.
i. Soil profile.
ii. Soil texture and structure.
(c) Chemical properties of soil.
i. Soil acidity and alkalinity.
ii. Chemical component of soil e.g silicate.
A.i. compare capillary, gravitational and hygroscopic water.
ii. determine water-holding capacity, wilting points and plant available/unavailable water.
B.i. identify the causes of erosion and leaching.
ii. determine control methods.
C.i. classify irrigation and drainage systems.
ii. examine the importance and challenges of irrigation and drainage.
(b) Soil conservation: meaning and importance, causes, effects, prevention and control of leaching, erosion, continuous cropping, burning and oxidation of organic matter.
(c) Irrigation and drainage methods.
A.i. classify plant nutrients.
ii. identify factors affecting their availability.
B.i. examine the roles of soil flora and fauna in maintaining soil fertility.
C.i. compare the different methods of maintaining soil fertility.
ii. differentiate between organic and inorganic fertilizer, and their methods of application.
iii. determine common fertilizer ratios.
D.i. identify the deficiency symptoms and their causes.
ii. suggest remedies.
(b) The living population of the soil (flora and fauna), and their roles in soil fertility.
(c) Maintenance of soil fertility: Methods of maintaining soil fertility e.g. use of cover crops, application of organic manures, e.t.c.
(d) Nutrient deficiency symptoms e.g. chlorosis, sickle leaves, stunting, apical necrosis e.t.c.
i. identify weeds with their common and scientific names.
ii. classify weeds according to their mode of dispersal.
iii. apply various weed control methods.
(b) Weed control methods Â– weeding, mulching, cover cropping, tillage, herbicides and trap cropping.
SECTION 3: ANIMAL PRODUCTION
i. distinguish between various functions of tissues and organs of farm animals.
ii. compare different body systems in farm animals.
iii. determine the effects of climate change on farm animals.
(b) Animal body systems e.g. digestive (ruminants and non-ruminants), reproductive, respiratory, urinary (excretory) and nervous systems.
(c) Effect of environmental changes on physiological development of farm animals e.g climate change.
i. identify diseases of farm animals and causative agents.
ii. classify livestock diseases based on symptoms and mode of transmission.
iii. apply appropriate preventive and curative measures against diseases caused by these pathogens.
i. classify livestock parasites.
ii. determine their role in disease transmission.
iii. trace life cycles of parasites from egg to adult stage.
C. Apply appropriate prevention and control methods against livestock parasites.
1. Environmental factors predisposing animals to diseases; causal organisms, symptoms, transmission and effects.
2. Preventive and curative methods for diseases caused by viruses, bacteria, fungi and protozoa.
(b) Parasites (parasitology)
1. Life cycles and economic importance of livestock parasites e.g. endoparasites, ectoparasites and disease vectors.
2.Prevention and control
i. give reasons for animal improvement.
ii. differentiate between the various methods of animal improvement.
A. Identify the various feed nutrients, their sources and functions.
B.i. differentiate between the types of animal feeds and their formulation.
ii. relate the various types of rations to different classes of livestock.
C.i. trace symptoms to nutrient deficiencies in farm animals.
ii. apply appropriate corrective measures to nutrient deficiencies in farm animals.
(b) Feeds and feeding: Simple ration formulation Â– balanced ration, common pasture/forage crops e.g. guinea grass, elephant grass, giant star grass. Andropogonsp, Calopogonium sp. Hay and silage preparation, different types of rations, namely maintenance ration and production ration.
(c) Nutrient deficiencies: Causes and symptoms of malnutrition and their correction in farm animals.
i. relate bee-keeping to economic development.
ii. differentiate between various types of bees.
iii. classify methods of bee-keeping.
iv. identify bee-keeping equipment and their uses.
(b) Types of bees e.g exotic and indigenous bees.
(c) Methods of bee-keeping e.g traditional and modern bee-keeping.
(d) Equipment and safety measures in bee-keeping.
i. identify the common types of fishes in West Africa.
ii. differentiate between various systems of fish farming in West Africa.
iii. determine the factors to be considered in intensive fish farming.
i. assess the advantages and disadvantages of different fish harvesting and processing methods.
ii. use the various methods of catching fish.
iii. apply the various methods of fish preservation.
C. Apply fishery regulations in Nigeria.
i. identify animals found in West African game reserves.
ii. give reasons for the establishment of game reserves.
iii. apply common wildlife regulations.
1. Extensive systems: inland and deep sea fishing, lakes and rivers.
2. Semi-intensive systems: dams.
3. Intensive systems: fish ponds Â– Factors to consider in ponds establishment and pond management e.g. pond fertilization, liming and desilting.
(b) Fish harvesting and processing methods
1. Use of drag nets, hook and line, etc.
2. Curing, sun-drying and smoking.
3. Fishery regulations
(c) Wildlife management
1. Habitat conservation, feeding, domestication, harvesting, processing and wildlife regulations.
A.i. classify various breeds of farm animals.
ii. locate where they are found.
B.i. identify their characteristic features.
(b) External features of cattle, sheep, goat, pigs, rabbits and poultry.
i. use various terms in animal husbandry.
i. apply the different management practices for farm animals.
A.i. give an account of the process of reproduction in farm animals.
ii. determine the role of hormones in reproduction.
B. Trace the development in farm animals from fertilization to birth and care of the young.
C. Trace the process of egg formation and incubation in poultry.
(b) Development, nourishment and birth of the young. Mammary glands and lactation in farm animals.
(c) Egg formation, incubation and hatching in poultry.
SECTION 3: GENERAL AGRICULTURE
i. differentiate between the features of the ecological zones in West Africa.
ii. classify agricultural products according to each ecological zone.
iii. differentiate abiotic from biotic factors affecting agricultural production.
(b) Agricultural products of each ecological zone.
(c) Environmental factors and their effects on crop and livestock production.
i. Classify different types of farm inputs and their uses.
1. Apply the first and second laws of Mendel to genetics.
2. Differentiate between the types of cell division.
i. determine the outcome of genetic crossing involving homozygous and heterozygous traits.
ii. Compute simple probability ratios.
(b) Cell division.
(c) Terminologies e.g locus, alleles, genotype, dominance.
1. Compare various agricultural systems.
2. Identify the problems and proffer solutions.
i. trace the history of research institutes from past to present.
ii. assess their role in the development of agriculture.
iii. give reasons for the establishment of ADPs.
iv. evaluate the contributions of national agricultural programmes.
(b) Problems of Agricultural development e.g land tenure systems, inadequate infrastructures, finance for agriculture, pollution etc.
(c) Establishment of national research institutes e.g. NCRI, IAR, IAR&T, CRIN, NIFOR, FRIN, RRI, NRCRI, NIHORT, LCRI, e.t.c. and international research institutes e.g. IITA, ILRI, ICRISAT, WARDA e.t.c., leading to increased application of science to the development of agriculture.
(d) Agricultural Development Projects (ADPs) e.g. RTEP, FADAMA etc.
(e) National agricultural programmes such as OFN, NAFPP, NALDA, Green Revolution, NCRPs, NARP, Project Coordinating Unit (PCU) e.t.c
i. relate agro-allied industries to their respective raw materials.
ii. relate the various contributions of Agriculture to economic development in West Africa.
(b) Provision of employment.
(c) Development of rural areas, etc.
i. use the definition of Agriculture in modern terms as it relates to production, processing and marketing.
ii. differentiate between the various branches of Agriculture.
iii. differentiate between the various types of Agriculture.
(b) Branches of Agriculture.
(c) Types of Agriculture (i.e. subsistence and commercial).
1. Evaluate the effects of government policies on agricultural development.
2. Identify agricultural laws and their effect on agricultural production
i. identify the various agricultural incentives provided by the government.
ii. assess their effects on agricultural development.
3. Compare the various infrastructural facilities provided by government and their uses.
4. Examine the roles of NGOs in the development of agriculture.
(b) Agricultural laws and reforms e.g Land Use Act.
(c) Government programmes aimed at agricultural development e.g. subsidies, credit facilities, e.t.c.
(d) Provision of infrastructures e.g. transport systems, communication systems, e.t.c.
(e) Contribution of NGOs to agricultural development.
JAMB 2020 RECOMMENDED TEXTS FOR AGRICULTURE
Below are the Jamb Recommended Textbooks for Agriculture. View 2020 Jamb Recommended Texts for other subjects here.
Adeniyi, M. O. et al (1999) Countdown to Senior Secondary Certificate Examination Agricultural Science, Ibadan: Evans.
Akinsanmi, A. O. (2000) Junior Secondary Agricultural Science, Uk: Longman.
Akinsanmi, O. A. (2000) Senior Secondary Agricultural Science, Uk: Longman.
Anthonio, Q. B. O. (1999) General Agriculture for West Africa, London:George Allen
Are, L. A.et al (2010) Comprehensive Certificate Agricultural Science for Senior Secondary School, University Press Plc.
Egbuna, C. K. et al (2014) Extension Modern Agricultural Science for Senior Secondary Schools (2010), Extension Publication
Emmanuel C. A. (2003) A Dictionary of Agriculture, Benue:Agitab Publisher Makurdi
Falusi, A. O. and Adeleye, I. O. A (2000) Agricultural Science for Junior Secondary SchoolsBooks 1- 3, Ibadan: Onibonoje
Komolafe, M. F., Adegbola, A. A., Are, L. A. and Ashaye, T. I. (2004) Agricultural Science for Senior Secondary Schools 1, 2 and 3,Ibadan: University Press Ltd.
Philips T. A. (1986) Agricultural Notebook, Lagos: Longman
STAN (1999) Agricultural Science for Senior Secondary Schools, Lagos: Longman