Accounting notes that are clear, visual and exam-focused
This section covers Cambridge IGCSE Accounting chapter by chapter. Each page is designed to keep the full notes intact while making the content easier to revise with diagrams, coloured explanation boxes, tables, examples and exam reminders.
Book-keepingFinancial statementsAccounting ratiosControl accountsAccounting principlesExam definitions
Accounting table of contents
Use the table of contents below to move through the Accounting syllabus in order. Chapters 1–27 are available for revision.
SECTION 1: The fundamentals of accounting
Chapters 1–2
1. The purpose of accounting
Open notes2. The accounting equation
Open notesSECTION 2: Sources and recording of data
Chapters 3–5
3. The double entry system of book-keeping
Open notes4. Business documents
Open notes5. Books of prime entry
Open notesSECTION 3: Verification of accounting records
Chapters 6–9
6. The trial balance
Open notes7. Correction of errors
Open notes8. Bank reconciliation
Open notes9. Control accounts
Open notesSECTION 4: Accounting procedures
Chapters 10–14
10. Capital and revenue expenditure and receipts
Open notes11. Accounting for depreciation and disposal of non-current assets
Open notes12. Other payables and receivables
Open notes13. Irrecoverable debts and provision for doubtful debts
Open notes14. Valuation of inventory
Open notesSECTION 5: Preparation of financial statements
Chapters 15–20
15. Sole traders
Open notes16. Partnerships
Open notes17. Limited companies
Open notes18. Clubs and societies
Open notes19. Manufacturing accounts
Open notes20. Incomplete records
Open notesSECTION 6: Analysis and interpretation
Chapters 21–25
21. Calculation and understanding of accounting ratios
Open notes22. Interpretation of accounting ratios
Open notes23. Inter-firm comparison
Open notes24. Interested parties
Open notes25. Limitations of accounting statements
Open notesSECTION 7: Accounting principles and policies
Chapters 26–27