Cambridge IGCSE
International 🌍FoundationsCambridge IGCSE — tiered Core and Extended practice for eleven subjects, from Mathematics 0580 to Computer Science 0478.
📏 IGCSE subjects are tiered: Core candidates sit the shorter objective and structured papers for grades C to G, Extended candidates sit the same papers at a harder tier plus the Supplement, for A* to E. Typical weightings are 30-40% for the objective paper, 50-60% for the structured/theory paper and 20% for the practical or alternative-to-practical paper; syllabus codes and windows are printed on the question papers.
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Beginner skill
Source documents and the books of prime entry, ledgers and control accounts, trial balance and errors, the statement of profit or loss and the statement of financial position, depreciation, provisions and accruals, incomplete records, and ratio analysis.
Accounting — Records, Statements & Controls
0/1 passedSyllabus coverage · Accounting
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- The nature and purpose of accounting, users of financial information, and accounting concepts and principlesIGCSE Accounting — From Source Document to Interpreted Statements →
- Sources and business documents — invoices, credit and debit notes, receipts, statements of account and reconciliationIGCSE Accounting — From Source Document to Interpreted Statements →
- The accounting equation and double entry; books of prime entry and the ledgersIGCSE Accounting — From Source Document to Interpreted Statements →
- The trial balance, errors and corrections, and controls over cash (petty cash and bank reconciliation)IGCSE Accounting — From Source Document to Interpreted Statements →
- Inventory valuation, and controls over receivables, payables and general staff dutiesIGCSE Accounting — From Source Document to Interpreted Statements →
- Preparation of statements for sole traders — trading and profit or loss account and statement of financial position, with accruals, prepayments, depreciation, bad debts and closing inventoryIGCSE Accounting — From Source Document to Interpreted Statements →
- Partnership accounts — appropriation accounts, current accounts and changes in partnershipIGCSE Accounting — From Source Document to Interpreted Statements →
- Ratio analysis and interpretation of financial statements, and the limitations of published accountsIGCSE Accounting — From Source Document to Interpreted Statements →