Bellow is the Cambridge syllabus for Accounting (IGCSE)
1 The purpose of accounting
2 Sources and recording of data
2.2 Business documents
2.3 Books of prime (original) entry
2.4 The ledger
3 Verification of accounting records
3.1 The trial balance
3.2 Correction of errors
3.3 Bank reconciliation
3.4 Control accounts
4 Accounting procedures
4.1 Capital and revenue expenditure and receipts
4.2 Accounting for depreciation and disposal of non-current assets
4.3 Other payables and other receivables
4.4 Bad debts and provision for doubtful debts
4.5 Valuation of inventory
5 Principles of financial statements
5.1 Income statements
5.2 Statements of financial position
6 Preparation of financial statements
6.1 Sole traders
6.2 Partnerships
6.3 Limited liability companies
6.4 Clubs and societies
6.5 Manufacturing accounts
6.6 Incomplete records
7 Analysis and interpretation
7.1 Summary of commonly used ratios
7.2 Interpretation of accounting ratios
7.3 Inter-firm comparison
7.4 Interested parties
7.5 Limitations of accounting statements
8 Accounting principles and policies
8.1 Accounting principles
8.2 Accounting policies
