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IGCSE Accounting (0452) Notes, Past Papers and Topicals

Free IGCSE Accounting (0452) revision notes, past papers with mark schemes, topical past papers, video lectures, syllabus and grade calculator.

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IGCSE Accounting (0452) revision notes

Official Cambridge Learner Guide

  • Learner Guide

Accounting (general)

  • Revision-160103163418

Accounting Topics - Part 1: Introduction to Accounting

  • Accounting principles and concepts
  • The accounting equation
  • The double entry system for assets, capital and liabilities
  • The double entry system for asset of stock
  • The double entry system for expenses and revenues
  • Balancing off t accounts
  • Trial balance 1
  • Capital versus revenue expenditure

Accounting Topics - Part 2: Financial Statements of Sole Traders

  • Trading and profit and loss account
  • Adjustments to the vertical income statement
  • The balance sheet vertical
  • The effect of profits or losses withdrawals on capital
  • The final capital account

Accounting Topics - Part 3: Books of Original Entry

  • Business documentation
  • Sales day book
  • Purchases day book
  • Sales purchases returns day book
  • Journal
  • Cash book update
  • Petty cash
  • Bank reconciliation statements
  • Control accounts
  • Transactions causing an irregular balance in the sales and purchases ledger

Accounting Topics - Part 4: Adjustments for Financial Statements

  • End of year adjustments notes
  • Bad debts
  • Bad debts recovered
  • Provision for bad debts
  • Depreciation methods
  • Depreciation within the double entry system
  • Disposal of fixed assets and depreciation
  • Stock valuation and net realisable value
  • Errors not affecting the trial balance updated
  • Errors which do affect the trial balance

Accounting Topics - Part 5: Other Organisations

  • Partnership notes
  • Limited liability companies final
  • Club accounts
  • Manufacturing accounts
  • Incomplete records
  • Ratio analysis

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