The 2026 WAEC May/June Book Keeping examination will be based on the Senior Secondary School Book Keeping syllabus, covering both the Objective (OBJ) and Essay (Theory) sections for school candidates.
WAEC 2026 Book Keeping Exam Timetable
Wednesday, 17th June, 2026
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Book Keeping 2 (Essay/Theory): 9:30 am – 11:30 am
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Book Keeping 1 (Objective): 11:30 am – 12:30 pm
2026 WAEC Book Keeping OBJECTIVE (OBJ) Answers:
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2026 WAEC Book Keeping (ESSAY) THEORY Answers:
WAEC Book Keeping Past Questions (Samples for Practice)
OBJ Samples:
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Which of the following is a source document in Book Keeping?
A. Balance Sheet
B. Invoice
C. Trial Balance
D. Ledger
Answer: B -
The debit side of the Cash Book shows:
A. Expenses
B. Income/Receipts
C. Liabilities
D. Assets only
Answer: B -
Which of the following is used to record petty expenses?
A. Journal Proper
B. Ledger
C. Petty Cash Book
D. Trial Balance
Answer: C
Theory Samples:
1. Define Book Keeping and state two objectives.
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Book Keeping is the systematic recording of financial transactions in a business.
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Objectives:
(i) To keep accurate financial records.
(ii) To provide a basis for preparing final accounts.
2. List and explain four types of source documents.
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Invoice: Shows goods bought on credit.
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Receipt: Evidence of payment made.
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Debit Note: Issued by buyer to return goods.
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Credit Note: Issued by seller to acknowledge returned goods.
3. Mention three differences between Book Keeping and Accounting.
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Book Keeping records transactions; Accounting interprets them.
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Book Keeping is clerical; Accounting is analytical.
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Book Keeping ends with Trial Balance; Accounting prepares final accounts.
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