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Accounting 0452›Syllabus

IGCSE Accounting 0452 syllabus

Cambridge's own syllabus, section by section, with every subtopic linked to its questions.

1 · The fundamentals of accounting

1.1 The purpose of accounting 521.2 The accounting equation 70

2 · Sources and recording of data

2.1 The double entry system of book-keeping 1772.2 Business documents 612.3 Books of prime entry 138

3 · Verification of accounting records

3.1 The trial balance 523.2 Corrections of errors 2223.3 Bank reconciliation 923.4 Control accounts 114

4 · Accounting procedures

4.1 Capital and revenue expenditure and receipts 734.2 Accounting for depreciation and disposal of non-current assets 1124.3 Other payables and other receivables 1014.4 Irrecoverable debts and allowance for irrecoverable debts 824.5 Valuation of inventory 77

5 · Preparation of financial statements

5.1 Sole traders 935.2 Partnerships 1045.3 Limited companies 1135.4 Manufacturing accounts 905.5 Clubs and societies 895.6 Incomplete records 66

6 · Analysis and interpretation

6.1 Calculation and understanding of accounting ratios 2006.2 Interpretation of accounting ratios 1386.3 Inter-business comparison 206.4 Interested parties 466.5 Limitations of accounting statements 46

7 · Accounting concepts and modern practice

7.1 Accounting concepts 1597.2 Ethical considerations 37.3 Technology and sustainability 9