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Pearson Edexcel IGCSE Accounting

Syllabus 4AC1 · Issue 1, October 2016 · sourced from Pearson Edexcel — official International GCSE in Accounting (4AC1) specification PDF (Issue 1, October 2016), verified 2026-10-25.

  1. 1. The accounting environment

    • 1.1 Types of business organisation
    • 1.2 Accounting concepts
    • 1.3 Use of technology in accounting
    • 1.4 Professional ethics

  2. 2. Introduction to bookkeeping

    • 2.1 Business documentation
    • 2.2 Books of original entry
    • 2.3 Ledger accounting
    • 2.4 Capital expenditure and revenue expenditure
    • 2.5 Depreciation
    • 2.6 Irrecoverable debts
    • 2.7 Other receivables and other payables

  3. 3. Introduction to control processes

    • 3.1 Trial balance
    • 3.2 Control accounts
    • 3.3 Correction of errors
    • 3.4 Bank reconciliation statements

  4. 4. The preparation of financial statements

    • 4.1 Financial statements of a sole trader
    • 4.2 Financial statements of a partnership
    • 4.3 Incomplete records
    • 4.4 The calculation and interpretation of accounting ratios
    • 4.5 Financial statements of a manufacturer

  5. 5. Accounting for end of period adjustments

    • 5.1 Application of accounting concepts
    • 5.2 Depreciation
    • 5.3 Irrecoverable debts
    • 5.4 Other receivables and other payables