- 1. The purpose and role of accounting
- 1.1 Users of accounting information
- 1.2 Forms of business organization and their accounting needs
- 2. Accounting terms, principles and policies
- 2.1 Accounting concepts
- 2.2 Accounting conventions
- 2.3 Qualitative characteristics of accounting information
- 3. Sources and recording of data
- 3.1 Books of original entry
- 3.2 Double-entry bookkeeping
- 3.3 Journals and ledgers
- 4. Verification of accounting records
- 4.1 Trial balance
- 4.2 Correction of errors
- 5. Financial statements
- 5.1 Income Statement (Trading, Profit & Loss)
- 5.2 Statement of Financial Position (Balance Sheet)
- 5.3 Accounting adjustments (e.g., depreciation, accruals, prepayments)
- 6. Interpretation and analysis
- 6.1 Accounting ratios (profitability, liquidity, efficiency, gearing)
- 6.2 Cash flow analysis
- 7. Ethical considerations, technological factors and sustainability
More topics coming soon — visit the official Cambridge website for the full syllabus.
