Subject
Accounting
Accounting teaching and study resources, organised by level and topic.
Subject overview
The Accounting hub gathers the topics, study guides and practice material for this subject in one place. Content is added topic by topic rather than published as empty pages.
Choose your board and qualification
Accounting is taught by Marlbridge today, for each qualification below — these are distinct qualifications with different syllabuses and assessments. Pick the one your school enters you for.
Study resources
-
Revision Notes
A Level Accounting: The Role of the Accountant and Financial Statements — Revision Notes
Condensed recall notes on accounting concepts, financial statements, adjustments and ratio analysis for A Level Accounting.
Accounting · OxfordAQA · AS LEVEL
-
Study Guides
AQA A-Level Accounting: Types of Business Organisation (7127)
Sole traders, partnerships, private and public limited companies, their benefits, risks and reporting implications, and their sources of finance – Topic 3.2 of AQA A-Level Accounting (7127).
Accounting · AQA · A LEVELS
-
Study Guides
Edexcel A-Level Accounting: Control Accounts and Correction of Errors (YAC11)
Using control accounts to check receivable and payable ledgers, and correcting errors that do and do not affect the trial balance, using journal entries and the suspense account – 1.2.3-1.2.9 of Pearson Edexcel International A-Level Accounting (YAC11).
Accounting · Pearson Edexcel · AS LEVEL
-
Study Guides
Edexcel A Level Accounting: Principles and Double Entry Bookkeeping (YAC11)
The role and purpose of accounting, the double entry system, accounting concepts and conventions, capital and revenue expenditure, and non-current asset depreciation – the full content of Topic 1 for Pearson Edexcel International A Level Accounting (YAC11), Unit 1.
Accounting · Pearson Edexcel · AS LEVEL
-
Study Guides
OxfordAQA A-Level Accounting: An Introduction to the Role of the Accountant (9615)
The purpose of accounting and the role of the accountant – the opening topic of OxfordAQA International AS & A-Level Accounting (9615), a 20-topic, modular syllabus.
Accounting · OxfordAQA · AS LEVEL
-
Study Guides
OxfordAQA A-Level Accounting: Types of Business Organisation (9615)
Sole traders, partnerships, private and public limited companies, and the sources of finance available to each – Topic 3.1.2 of OxfordAQA International AS and A-Level Accounting (9615).
Accounting · OxfordAQA · AS LEVEL
-
Revision Notes
AQA A-Level Accounting: Types of Business Organisation — Revision Notes
Condensed recall notes on sole traders, partnerships, private and public limited companies, their reporting implications and sources of finance for AQA A-Level Accounting (7127), 3.2.
Accounting · AQA · A LEVELS
-
Study Guides
AQA A-Level Accounting: The Double Entry Model (7127)
Source documents, books of prime entry, ledger accounts and the recording of adjustments – the full content of Topic 3 for AQA A-Level Accounting (7127).
Accounting · AQA · A LEVELS
-
Study Guides
AQA A-Level Accounting: The Role of the Accountant in Business (7127)
The accountant's responsibilities within a business, the difference between financial and management accounting, and the role of the accountant in overseeing accounting information systems – the full content of Topic 1 for AQA A-Level Accounting (7127).
Accounting · AQA · A LEVELS
-
Revision Notes
AQA A Level Accounting: The Role of the Accountant — Revision Notes
Condensed recall notes on accounting concepts, financial statements, adjustments, ratio analysis and users of accounts for AQA A Level Accounting 7127.
Accounting · AQA · A LEVELS
-
Revision Notes
Edexcel A-Level Accounting: Control Accounts and Correction of Errors — Revision Notes
Condensed recall notes on control accounts, error correction, suspense accounts and statements of revised profit for Pearson Edexcel International A-Level Accounting (YAC11), 1.2.3-1.2.9.
Accounting · Pearson Edexcel · AS LEVEL
-
Revision Notes
Edexcel A Level Accounting: Principles and Double Entry Bookkeeping — Revision Notes
Condensed recall notes on the accounting equation, concepts, adjustments, control accounts, with bank reconciliation as supporting background, for Edexcel A Level Accounting.
Accounting · Pearson Edexcel · AS LEVEL
-
Revision Notes
IGCSE Accounting: The Fundamentals of Accounting — Revision Notes
Condensed recall notes on the accounting equation, double entry, books of prime entry and the trial balance for Cambridge IGCSE Accounting 0452.
Accounting · Cambridge · IGCSE
-
Study Guides
IGCSE Accounting: The Fundamentals of Accounting (Cambridge 0452)
The purpose of accounting and the accounting equation – the full content of Topic 1 for Cambridge IGCSE Accounting 0452, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Revision Notes
IGCSE Accounting: Sources and Recording of Data — Revision Notes
Condensed recall notes on double entry, books of prime entry, ledgers, the trial balance and error types for International GCSE Accounting.
Accounting · OxfordAQA · IGCSE
-
Study Guides
OxfordAQA IGCSE Accounting: Sources and Recording of Data (9215)
Source documents, books of prime entry and double-entry bookkeeping – the opening topic of OxfordAQA International GCSE Accounting (9215), first teaching September 2024.
Accounting · OxfordAQA · IGCSE
-
Study Guides
OxfordAQA IGCSE Accounting: Verification of Accounting Records (9215)
Trial balances, control accounts, bank reconciliation statements and correcting errors – the four verification techniques of Topic 2 in OxfordAQA International GCSE Accounting (9215).
Accounting · OxfordAQA · IGCSE
-
Revision Notes
OxfordAQA IGCSE Accounting: Verification of Accounting Records — Revision Notes
Condensed recall notes on trial balances, control accounts, bank reconciliation and error correction for OxfordAQA International GCSE Accounting Topic 2 (9215).
Accounting · OxfordAQA · IGCSE
-
Revision Notes
Accounting: Business Entities and the Accounting System — Revision Notes
Condensed recall notes on business structures, the accounting system, financial statements and partnership accounts.
Accounting · Cambridge · AS LEVEL
-
Study Guides
Business Entities and the Accounting System
Sole traders, partnerships and limited companies, sources of finance, double-entry bookkeeping, books of prime entry, and fundamental accounting concepts, for Cambridge International AS & A Level Accounting 9706.
Accounting · Cambridge · AS LEVEL
-
Study Guides
A Level Accounting: Accounting for Non-Current Assets (Cambridge 9706)
Capital versus revenue expenditure, depreciation methods, the cost and revaluation models, and accounting for disposal of non-current assets, for Cambridge AS & A Level Accounting 9706.
Accounting · Cambridge · AS LEVEL
-
Revision Notes
A Level Accounting: Accounting for Non-Current Assets — Revision Notes (Cambridge 9706)
Condensed revision notes on capital vs revenue expenditure, depreciation methods, the cost and revaluation models, and disposal for Cambridge AS & A Level Accounting 1.3 (9706).
Accounting · Cambridge · AS LEVEL
-
Study Guides
AS & A Level Accounting: Reconciliation and Verification (Cambridge 9706)
Errors that do and don't affect the trial balance, suspense accounts, bank reconciliation statements, and sales/purchases ledger control accounts – the full content of AS Level Topic 1.4 for Cambridge International AS & A Level Accounting 9706, 2026-2028 series.
Accounting · Cambridge · AS LEVEL
-
Revision Notes
AS & A Level Accounting: Reconciliation and Verification — Revision Notes
Condensed recall notes on the six trial-balance-proof error types, bank reconciliation, and control accounts for Cambridge International AS & A Level Accounting (9706), Topic 1.4.
Accounting · Cambridge · AS LEVEL
-
Study Guides
IGCSE Accounting: Sources and Recording of Data (Cambridge 0452)
The double entry system of book-keeping, the business documents that trigger it, and the seven books of prime entry that feed it – the full content of Topic 2 for Cambridge IGCSE Accounting 0452, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Revision Notes
OxfordAQA A Level Accounting: Types of Business Organisation — Revision Notes
Condensed recall notes on sole traders, partnerships, and private and public limited companies, their liability and reporting obligations, and sources of finance, for OxfordAQA International A-Level Accounting (9615), sub-topic 3.1.2.
Accounting · OxfordAQA · AS LEVEL
-
Revision Notes
Cambridge IGCSE Accounting: Sources and Recording of Data — Revision Notes
Quick-recall revision notes on double entry, running balance accounts, business documents, the seven books of prime entry, the imprest system and manual versus digital records for Cambridge IGCSE Accounting (0452), 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Study Guides
IGCSE Accounting: Verification of Accounting Records (Cambridge 0452)
The trial balance, correction of errors, bank reconciliation and control accounts – the four checking mechanisms of Topic 3 for Cambridge IGCSE Accounting 0452, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Revision Notes
IGCSE Accounting: Verification of Accounting Records — Revision Notes
Condensed recall notes on the trial balance, the six error types, bank reconciliation, control accounts and the impact of digital records for Cambridge IGCSE Accounting (0452), 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Study Guides
IGCSE Accounting: Accounting Procedures (Cambridge 0452)
Capital and revenue expenditure and receipts, depreciation and disposal of non-current assets, other payables and other receivables, irrecoverable debts and the allowance for irrecoverable debts, and inventory valuation — the year-end procedures of Cambridge IGCSE Accounting (0452) Topic 4, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Revision Notes
IGCSE Accounting: Accounting Procedures — Revision Notes
Condensed recall notes on capital and revenue items, depreciation methods and disposals, accruals and prepayments, irrecoverable debts and the allowance, and inventory at the lower of cost and net realisable value, for Cambridge IGCSE Accounting (0452) Topic 4, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Revision Notes
IGCSE Accounting: Preparation of Financial Statements — Revision Notes
Condensed recall notes on financial statements and year-end adjustments for sole traders, partnerships and limited companies, manufacturing accounts, clubs and societies and incomplete records, for Cambridge IGCSE Accounting (0452) Topic 5, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Study Guides
IGCSE Accounting: Preparation of Financial Statements (Cambridge 0452)
Statements of profit or loss and statements of financial position with year-end adjustments for sole traders, partnerships and limited companies, plus manufacturing accounts, clubs and societies and incomplete records, with fully balanced worked examples, for Cambridge IGCSE Accounting (0452) Topic 5, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Study Guides
IGCSE Accounting: Analysis and Interpretation (Cambridge 0452)
The ten accounting ratios and their formulas, interpreting ratios across two years, inter-business comparison, interested parties and the limitations of accounting statements — Cambridge IGCSE Accounting (0452) Topic 6, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Revision Notes
IGCSE Accounting: Analysis and Interpretation — Revision Notes
Condensed recall notes on the ten accounting ratios, interpreting them, profit versus cash, inter-business comparison, interested parties and the limitations of accounting statements for Cambridge IGCSE Accounting (0452) Topic 6, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Study Guides
IGCSE Accounting: Accounting Concepts and Modern Practice (Cambridge 0452)
The ten accounting concepts and how they are applied in the records, the ethical framework and its five fundamental principles, and digital records and safe, sustainable data storage, for Cambridge IGCSE Accounting (0452) Topic 7, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Revision Notes
IGCSE Accounting: Accounting Concepts and Modern Practice — Revision Notes
Condensed recall notes on the ten accounting concepts and their applications, the five fundamental ethical principles, and digital records and the four types of data storage for Cambridge IGCSE Accounting (0452) Topic 7, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
Practice resources
-
Practice Questions
A Level Accounting: The Role of the Accountant and Financial Statements — Practice Questions
Original exam-style practice questions with full worked answers on financial statements, adjustments, depreciation and ratio analysis.
Accounting · OxfordAQA · AS LEVEL
-
Practice Questions
AQA A Level Accounting: Types of Business Organisation — Practice Questions
Original exam-style practice questions with full worked answers on the four business ownership types, their benefits, risks and reporting requirements, and sources of finance for AQA A-Level Accounting (7127), Topic 3.2.
Accounting · AQA · A LEVELS
-
Practice Questions
AQA A Level Accounting: The Role of the Accountant — Practice Questions
Original exam-style practice questions with full worked answers on accounting concepts, ethics, stakeholders and the limitations of accounts.
Accounting · AQA · A LEVELS
-
Practice Questions
Edexcel A-Level Accounting: Control Accounts and Correction of Errors — Practice Questions
Original exam-style practice questions with full worked answers on control accounts, error classification, journal corrections, suspense accounts and statements of revised profit for Pearson Edexcel International A-Level Accounting (YAC11), 1.2.3-1.2.9.
Accounting · Pearson Edexcel · AS LEVEL
-
Practice Questions
Edexcel A Level Accounting: Principles and Double Entry Bookkeeping — Practice Questions
Original exam-style practice questions with full worked answers on double entry, control accounts, adjustments and correction of errors.
Accounting · Pearson Edexcel · AS LEVEL
-
Practice Questions
The Fundamentals of Accounting: Practice Questions
Original exam-style practice questions with full worked answers on the accounting equation, double entry, trial balance and financial statements.
Accounting · Cambridge · IGCSE
-
Practice Questions
IGCSE Accounting: Sources and Recording of Data — Practice Questions
Original exam-style practice questions with full worked answers on source documents, double entry, ledgers and the trial balance.
Accounting · OxfordAQA · IGCSE
-
Practice Questions
OxfordAQA IGCSE Accounting: Verification of Accounting Records — Practice Questions (9215)
Original exam-style practice questions with full worked answers on trial balances, control accounts, bank reconciliation and correcting errors for OxfordAQA International GCSE Accounting (9215).
Accounting · OxfordAQA · IGCSE
-
Practice Questions
Accounting: Business Entities and the Accounting System — Practice Questions
Original exam-style practice questions with full worked answers on sole traders, partnerships, limited companies and books of prime entry.
Accounting · Cambridge · AS LEVEL
-
Exam Preparation
AQA A-Level Accounting: Paper-by-Paper Exam Preparation
How AQA A-Level Accounting 7127's identical three-section papers should shape revision – the 30/40/50 mark split across Sections A, B and C, the different content each paper draws on, and a worked own-figure-rule routine.
Accounting · AQA · A LEVELS
-
Exam Preparation
Cambridge International A-Level Accounting: Why Paper 2 Carries the Most Weight (9706)
How Cambridge International A-Level Accounting 9706's four papers weight unevenly (Paper 2 alone is 36% of the A Level), and a worked cost-and-management-accounting routine.
Accounting · Cambridge · A LEVELS
-
Exam Preparation
Edexcel International A Level Accounting: Working a Two-Unit, 200-Mark Structure
Preparing for the unusually large 200-mark units of Edexcel IAL Accounting YAC11 – Section A's two compulsory 55-mark questions, choosing three of four in Section B, and a worked own-figure routine.
Accounting · Pearson Edexcel · A LEVELS
-
Exam Preparation
OxfordAQA International A-Level Accounting: How the Four Papers Fit Together (9615)
How OxfordAQA International A-Level Accounting 9615's AS papers (20% each) and A-level papers (30% each) build on one another, and a worked adjusting-entries routine.
Accounting · OxfordAQA · A LEVELS
-
Practice Questions
OxfordAQA A Level Accounting: Types of Business Organisation — Practice Questions
Original exam-style practice questions with full worked answers on the four business ownership types, their liability and reporting obligations, and sources of finance.
Accounting · OxfordAQA · AS LEVEL
-
Exam Preparation
OxfordAQA International GCSE Accounting: Two 75-Mark Papers and How to Work Them
How OxfordAQA International GCSE Accounting 9215's two equally weighted papers divide book-keeping from financial statements, why the qualification has no coursework, and a worked own-figure routine.
Accounting · OxfordAQA · IGCSE
-
Practice Questions
IGCSE Accounting: Accounting Procedures — Practice Questions
Exam-style questions with full worked answers on capital and revenue items, depreciation and disposals, accruals and prepayments, irrecoverable debts and the allowance, and inventory valuation, for Cambridge IGCSE Accounting (0452) Topic 4, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Practice Questions
Cambridge IGCSE Accounting: Sources and Recording of Data — Practice Questions
Exam-style questions with full worked answers on double entry, running balance accounts, business documents, the seven books of prime entry, trade vs cash discount, the imprest system and manual versus digital records, for Cambridge IGCSE Accounting (0452) Topic 2, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Practice Questions
IGCSE Accounting: Verification of Accounting Records — Practice Questions
Exam-style questions with full worked answers on the trial balance, the six error types, suspense accounts, bank reconciliation, control accounts and digital records, for Cambridge IGCSE Accounting (0452) Topic 3, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Practice Questions
IGCSE Accounting: Preparation of Financial Statements — Practice Questions
Exam-style questions with full worked answers on sole trader adjustments, depreciation methods, partnership appropriation and current accounts, company statements of changes in equity, manufacturing accounts, club subscriptions and incomplete records, for Cambridge IGCSE Accounting (0452) Topic 5, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Practice Questions
IGCSE Accounting: Analysis and Interpretation — Practice Questions
Exam-style questions with full worked answers on calculating and interpreting the ten accounting ratios, profit and cash, inter-business comparison, interested parties and the limitations of accounting statements, including a 20-mark structured question, for Cambridge IGCSE Accounting (0452) Topic 6, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
-
Practice Questions
IGCSE Accounting: Accounting Concepts and Modern Practice — Practice Questions
Exam-style questions with full worked answers on the ten accounting concepts, the five fundamental ethical principles, digital records and the four types of data storage, including a 20-mark structured question, for Cambridge IGCSE Accounting (0452) Topic 7, 2027-2029 syllabus.
Accounting · Cambridge · IGCSE
Related articles
-
curriculum guides
Choosing subjects at IGCSE and A Level
How subject choices at 14 and 16 affect university options later, and how to keep pathways open without overloading a timetable.
28 July 2026
-
study skills
How to revise for a science examination
Most science revision fails because it rereads notes instead of retrieving them. A practical method for revising physics, chemistry and biology in the weeks before a paper.
14 July 2026
-
exam preparation
Understanding mark schemes and examiner reports
Mark schemes explain how marks are awarded; examiner reports explain why they were lost. Reading both changes how a student answers a question.
21 July 2026
Questions
What does the Accounting hub cover?
Accounting across four boards: Cambridge IGCSE (0452) and International AS & A Level (9706); Pearson Edexcel International A Level (YAC11); AQA A-level (7127); and OxfordAQA International GCSE (9215) and International AS and A-level (9615). Study material is organised by topic for each of these, and more is added as it is written.
Are Marlbridge's Accounting study guides free to use?
Yes. Study material on Marlbridge is free to read for anyone preparing for an exam, and free for schools and teachers to use with their classes — no licence, account or attribution required.
Which exam board does this follow?
Cambridge International Education, Pearson Edexcel, AQA and OxfordAQA.
Does Marlbridge teach Accounting?
Yes, at IGCSE and A Level. Marlbridge teaches this across Cambridge, Pearson Edexcel, AQA and OxfordAQA.
Need teaching in Accounting? Tell us the level and where the difficulty is.
Find Learning Support