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Full syllabus · 0452 · 2026

IGCSE Accounting

7 topics · 27 subtopics

  1. 1

    The fundamentals of accounting

    • 1.1The purpose of accounting
    • 1.2The accounting equation
  2. 2

    Sources and recording of data

    • 2.1The double entry system of book-keeping
    • 2.2Business documents
    • 2.3Books of prime entry
  3. 3

    Verification of accounting records

    • 3.1The trial balance
    • 3.2Correction of errors
    • 3.3Bank reconciliation
    • 3.4Control accounts
  4. 4

    Accounting procedures

    • 4.1Capital and revenue expenditure and receipts
    • 4.2Accounting for depreciation and disposal of non-current assets
    • 4.3Other payables and other receivables
    • 4.4Irrecoverable debts and provision for doubtful debts
    • 4.5Valuation of inventory
  5. 5

    Preparation of financial statements

    • 5.1Sole traders
    • 5.2Partnerships
    • 5.3Limited companies
    • 5.4Clubs and societies
    • 5.5Manufacturing accounts
    • 5.6Incomplete records
  6. 6

    Analysis and interpretation

    • 6.1Calculation and understanding of accounting ratios
    • 6.2Interpretation of accounting ratios
    • 6.3Inter-firm comparison
    • 6.4Interested parties
    • 6.5Limitations of accounting statements
  7. 7

    Accounting principles and policies

    • 7.1Accounting principles
    • 7.2Accounting policies

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