KS4 Accounting

Mr Mbendi Mbungu (HOD)

Miss Radhika Ghelani

2 hours

In KS4, the Cambridge IGCSE Accounting syllabus aims 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 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.

• The purpose of accounting
• The double entry system of book keeping
• Business Documents
• Books of prime entry
• The trial balance
• Bank Reconciliation
• Preparation of the Income Statement & SOFP for sole traders
• Correction of errors
• Accounting for depreciation and disposal of non-current assets.
• Other payable and other receivables
• Bad debts and provision for doubtful debts

•  Control accounts
•  Partnerships
• Limited liability companies
• Clubs and societies
• Manufacturing accounts
• Incomplete records
• Analysis and interpretation