Course Content
Syllabus Overview – Accounting 0452 (IGCSE™)
0/4
Course Introduction
Accounting 0452 syllabus and exam overview
Textbooks and resources
Set your study goals and strategy
Accounting 0452 crash course and eligibility tests
0/11
The fundamentals of accounting
Sources and recording of data
Verification of accounting records
Accounting procedures
Preparation of financial statements
Analysis & Interpretation
Accounting concepts & modern practice
Accounting 0452 – Paper 01 Exam Overview
Accounting 0452 – Paper 02 Exam Overview
Paper 01 Mock Test
Paper 02 Mock Test (copy)
Module 01: The fundamentals of accounting
0/2
1.1 The purpose of accounting
1.2 The accounting equation
Module 02: Sources and recording of data
0/3
2.1 The double entry system of book-keeping
2.2 Business documents
2.3 Books of prime entry
Module 03: Verification of accounting records
0/4
3.1 The trial balance
3.2 Corrections of errors
3.3 Bank reconciliation
3.4 Control accounts
Module 04: Accounting procedures
0/5
4.1 Capital & revenue expenditure & receipts
4.2 Accounting for depreciation & disposal of non-current assets
4.3 Other payables & other receivables
4.4 Irrecoverable debts & allowance for irrecoverable debts
4.5 Valuation of inventory
Module 05: Preparation of financial statements
0/6
5.1 Sole traders
5.2 Partnerships
5.3 Limited companies
5.4 Manufacturing accounts
5.5 Clubs & Societies
5.6 Incomplete records
Module 06: Analysis & Interpretation
0/5
6.1 Calculation & understanding of accounting ratios
6.2 Interpretation of accounting ratios
6.3 Inter-business comparison
6.4 Interested parties
6.5 Limitations of accounting statements
Module 07: Accounting concepts & modern practice
0/3
7.1 Accounting concepts
7.2 Ethical considerations
7.3 Technology and sustainability
Bonus Module: Accounting ratios
0/3
8.1 Profitability ratios
8.2 Liquidity ratios
8.3 Efficiency ratios
Course recap & IGCSE exam success guidelines
Accounting 0452

The aims are to enable students to develop:

  • knowledge and understanding of the principles and purposes of accounting for individuals, businesses, non-trading organisations and society as a whole

  • an understanding of accounting concepts, principles, policies, techniques, procedures and terminology

  • improved skills of numeracy, literacy, communication, enquiry, presentation and interpretation

  • improved accuracy, orderliness and the ability to think logically

  • an excellent foundation for advanced study.

0% Complete