The CXC Business Education syllabuses have a twin role.  On the one hand they are intended to make a social contribution: they are designed to ensure that candidates, immediately on completion of the course, can take their place in the economic system as productive members of society.  This involves in each subject area the development of skills, knowledge and attitudes which will make initial employment mutually beneficial to candidate and employer.  On the other hand the syllabuses are intended to contribute to the personal development of the candidate: they are designed to provide a basis for further studies in specialised areas of interest, to allow for occupational mobility and to increase competence and confidence in coping with aspects of the world outside school.  This involves a requirement that the objective of a balanced education should be met.

Business Education courses have conventionally been accorded a purely vocational importance.  However, a carefully structured Business Education programme does not stand in any opposition to a carefully structure academic programme, but is rather an alternative route to the same goal.  It should be noted that individual Business Education courses so not amount to a Business Education.  Business Education inheres in a suitable combination of individual subjects, of which the majority are drawn from the Business Education area.

On completion of the programme candidates should be able to:

• Apply accounting principles and procedures in business;
• Appreciate the importance of accountability in both public and private organisation;
• Grasp the significance of accounting as a tool for effecting control;
• Appreciate the use of accounting practice as a tool for efficient business management;
• Coordinate and interpret financial data which could be used for decision making by management.

The syllabus is divided into two sections and 12 units:

• Section  1
  • Introduction to Principles of Accounts
  • The Balance Sheet
  • Books of Original Entry
  • The Ledger
  • Simple Manufacturing Accounts
  • The Payroll
  • Accounts for Non-Trading Organisations
  • Further Uses of the General Journal
• Section 2
  • Treatment of Incomplete Records and Control Accounts
  • Partnership Accounts
  • Company Accounts
  • Accounts of Cooperative Societies