pastlitPractice MCQs Build a paper Topical banks Yearly papers Build a paper Pricing

Accounting (9-1) 0985›Syllabus

IGCSE Accounting (9-1) 0985 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 23 1.2 The accounting equation 36

2 · Sources and recording of data

2.1 The double entry system of book-keeping 62 2.2 Business documents 20 2.3 Books of prime entry 54

3 · Verification of accounting records

3.1 The trial balance 17 3.2 Corrections of errors 84 3.3 Bank reconciliation 28 3.4 Control accounts 41

4 · Accounting procedures

4.1 Capital and revenue expenditure and receipts 30 4.2 Accounting for depreciation and disposal of non-current assets 40 4.3 Other payables and other receivables 41 4.4 Irrecoverable debts and allowance for irrecoverable debts 37 4.5 Valuation of inventory 31

5 · Preparation of financial statements

5.1 Sole traders 36 5.2 Partnerships 33 5.3 Limited companies 41 5.4 Manufacturing accounts 31 5.5 Clubs and societies 31 5.6 Incomplete records 18

6 · Analysis and interpretation

6.1 Calculation and understanding of accounting ratios 59 6.2 Interpretation of accounting ratios 37 6.3 Inter-business comparison 7 6.4 Interested parties 19 6.5 Limitations of accounting statements 17

7 · Accounting concepts and modern practice

7.1 Accounting concepts 57 7.2 Ethical considerations 1 7.3 Technology and sustainability 4