Cambridge IGCSE Accounting (0452)

Categories: IGCSE
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About Course

Syllabus overview

The Cambridge IGCSE™ Accounting syllabus provides an ideal foundation for both further study and for a future career within accounting or related professions.

The syllabus:

  • explores the purpose and role of accounting for businesses, individuals and non-trading organisations and the impact on society as a whole
  • introduces learners to the techniques, procedures and key accounting terms and concepts of accounting
  • develops learners’ numeracy and literacy skills as well as how to record, report, present and interpret financial information
  • develops learners’ awareness of ethical considerations, technological factors and sustainability and how these impact accountants and business owners in the current world of accounting
  • engages learners in the ways in which accounting is used in a variety of modern economic and business contexts.
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Course Content

Introduction to Accounting

  • Introduction to Accounting
    00:00

Accounting Equation

Basic Accounting

Double Entries

T-Shape Accounts

Trail Balance

Basic Financial Statements

Sales and Sales Return Day Book

Purchases and Purchases Return Day Book

Petty Cash Book

Cash Book

Bank Reconciliation

Irrecoverable Doubtful Debts

Non-Current Assets

Other Receivables and Other Payables

Accounting Principles

Sole Trader

Errors and Suspense Account

Partnership

Limited Liability Companies

Manufacturing Accounts

Control Accounts

Incomplete Records

Non-Profit Organisation

Ratio Analysis

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