Commercial DepartmentAccounting

Accounting is the subject being offered in this department to junior grades at JSC level 


The particular features of Accounting at this phase are to equip learners with the knowledge about and the skill to draw up and interpret a set of books, completing the whole accounting cycle from source documents through to financial statements, create in learners an attitude of accuracy, orderliness, neatness, thoroughness and disciplined working methods and cultivate in learners an understanding and appreciation of the value and importance of accounting for: personal use, as preparation for a career, as incentive for further study, to encourage worthy citizenship and to contribute to the national welfare of Namibia.

Accounting promotes the following aims in the curriculum:

     equip learners with knowledge and an understanding of accounting principles, rules and procedures  develop learners’ abilities to interpret recorded data
Grade 8 to 9
  • 2 years
  • 149 Student
  • 2 official text Books

aims continued..

     develop the logical thought processes and the analytical abilities of learners so that they can apply their knowledge of accounting in their everyday lives  encourage attitudes of accuracy, orderliness, neatness, thoroughness and disciplined working methods  reconcile acquired knowledge with general accounting practice  equip learners with the necessary skills and knowledge to complete a set of books of a sole trader  instil in the learner self-discipline, diligence and a sense of responsibility to encourage worthy citizenship  make learners aware that knowledge of this subject will contribute to the national welfare of Namibia  cultivate in learners an understanding and appreciation of the value and importance of accounting for: personal use, as a preparation for a career and as an incentive for further study  prepare learners for self- employment and to be entrepreneurs so that they can create job opportunities  create awareness on social issues, e.g. corruption and problems related to HIV and AIDS