Accounting - marathon

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