Скачать или смотреть AS and A Level Accounting syllabus 2025-26

CIE - Accounting - AS and A Level - Syllabus - 2025-26
IGCSE
Accounting
Cambridge (CIE)
Revision Notes
Cambridge (CIE) IGCSE Accounting
Revision Notes
Exam code: 0452 & 0985
Concise resources for the Cambridge (CIE) IGCSE Accounting course.

1. The Fundamentals of Accounting
Book-keeping & Accounting
Profit or Loss & Financial Position
The Accounting Equation
2. Sources & Recording of Data
Introduction to Business Documents
Business Documents for Credit Transactions
Business Documents for Cash Transactions
Introduction to Books of Prime Entry
Cash Books & The General Journal
The Double Entry System
Ledgers
Recording Sale Transactions
Recording Purchase Transactions
Recording Other Transactions
Balancing Accounts
Transferring Balances to the Income Statement
Interpreting Accounts & Their Balances
The Cash Book
The Petty Cash Book
3. Verification of Accounting Records
The Trial Balance
Errors & Journal Entries
Errors & The Suspense Account
Impact of Errors on Profit & Financial Position
Use of a Bank Statement
Bank Reconciliation Statements
Purpose of a Control Account
Sales Ledger Control Accounts
Purchases Ledger Control Accounts
4. Accounting Procedures
Capital & Revenue Expenditure
Capital & Revenue Receipts
Depreciation
Provision for Depreciation
Disposal of Non-Current Assets
Accrued & Prepaid Expenses
Accrued & Prepaid Income
Irrecoverable Debts
Provision for Doubtful Debts
The Basis of the Valuation of Inventory
Effects of Incorrect Valuations
5. Preparation of Financial Statements
Sole Traders
Income Statement
Statement of Financial Position
Adjustments for Provision for Depreciation
Adjustments for Provisions for Doubtful Debts
Adjustments for Accrued & Prepaid Expenses
Adjustments for Accrued & Prepaid Income
Adjustments to Financial Statements
Partnerships
Income Statement
Appropriation Account
Capital & Current Accounts
Statement of Financial Position
Limited Companies
Income Statement
Statement of Changes in Equity
Statement of Financial Position
Accounts for Clubs & Societies
Subscriptions Account
Receipts & Payments Account
Income & Expenditure Account
Statement of Financial Position
Manufacturing Businesses
Manufacturing Account
Income Statement & Statement of Financial Position
Incomplete Records
Statement of Affairs
Calculating Values using Control Accounts
Calculating Values using Accounting Ratios
6. Analysis & Interpretation
Profitability Ratios
Liquidity Ratios
Efficiency Ratios
Inter-firm Comparison
Interested Parties
Limitations of Accounting Statements
7. Accounting Principles & Policies
Accounting Principles
Accounting Policies
Exam boards
Edexcel IGCSE Accounting: Introduction to Bookkeeping & Accounting
Edexcel IGCSE Accounting: Financial Statements
Study tools
Cambridge (CIE) IGCSE Accounting · Exam Questions
Cambridge (CIE) IGCSE Accounting · Past Papers
IGCSE Accounting · Revision Notes
IGCSE Accounting · Exam Questions
IGCSE Accounting · Past Papers

Cambridge (CIE) IGCSE Accounting Revision Notes