ACTIVITY 9

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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
1 The accounting system 1 Double-entry bookkeeping: Cash transactions 2 2 Double-entry bookkeeping: Credit transactions 16 3 Books of prime entry 27 4 Balancing accounts 45 5 The classification of accounts and division of the ledger 55 6 The trial balance 62 2 Financial accounting 7 Statement of profit or loss 74 8 Statements of financial position for sole traders 89 9 Accounting concepts 100 10 Accruals and prepayments (the matching concept) 110 11 Accounting for the depreciation of non-current assets 126 12 Irrecoverable debts 148 13 Bank reconciliation statements 161 14 Control accounts 175 15 The correction of errors 195 16 Incomplete records 211 17 Incomplete records: Further considerations 229 18 Partnership accounts 245 19 Partnership changes 263 20 Manufacturing accounts 287 21 An introduction to limited company accounts 301 22 Limited companies: Further considerations 329 23 Non-profit making organisations (clubs and societies) 343 24 Statements of cash flows 361 25 Auditing and stewardship 380 26 International accounting standards 397 27 Computerised accounting systems 416 28 Business acquisition and merger 426 29 Ethics and the accountant 454 30 Accounting information for stakeholders 468 31 Analysis and communication of accounting information 489 3 Cost and management accounting 32 Costing of materials and labour 504 33 Absorption costing 518 34 Unit, job and batch costing 536 35 Marginal costing 546 36 Activity-based costing (ABC) 574 37 Budgeting and budgetary control 587 38 Standard costing 613 39 Investment appraisal 642 40 Preparing for assessment 660 Appendix: Table showing net present value of $1 666 Ratios 667
Cambridge International AS and A Level Accounting Part III Elements of cost and managerial accounting iv Costing for materials, labour and overheads Unit, job and batch costing Marginal costing Activity-based costing (ABC) Budgeting and budgetary control Standard costing Investment appraisal