Track your confidence level (1–5) for each topic, when you last reviewed it, and when to review next. Aligned to the CIE IGCSE Accounting 0452 syllabus for 2026 exams.
| Topic | Sub-Topic | Confidence (1–5) | Last Reviewed | Next Review |
|---|---|---|---|---|
| 1. The fundamentals of accounting | The purpose of accounting | |||
| 1. The fundamentals of accounting | The accounting equation | |||
| 1. The fundamentals of accounting | Book-keeping vs accounting distinction | |||
| 2. Sources and recording of data | The double entry system of bookkeeping | |||
| 2. Sources and recording of data | Business documents | |||
| 2. Sources and recording of data | Books of prime entry | |||
| 2. Sources and recording of data | Trade and cash discounts, petty cash, bank transactions | |||
| 3. Verification of accounting records | The trial balance | |||
| 3. Verification of accounting records | Correction of errors | |||
| 3. Verification of accounting records | Bank reconciliation | |||
| 3. Verification of accounting records | Control accounts | |||
| 4. Accounting procedures | Capital and revenue expenditure and receipts | |||
| 4. Accounting procedures | Accounting for depreciation and disposal of non-current assets | |||
| 4. Accounting procedures | Other payables and other receivables | |||
| 4. Accounting procedures | Irrecoverable debts and allowance for irrecoverable debts | |||
| 4. Accounting procedures | Valuation of inventory | |||
| 5. Preparation of financial statements | Sole traders | |||
| 5. Preparation of financial statements | Partnerships | |||
| 5. Preparation of financial statements | Limited companies | |||
| 5. Preparation of financial statements | Manufacturing accounts | |||
| 5. Preparation of financial statements | Clubs and societies | |||
| 5. Preparation of financial statements | Incomplete records | |||
| 6. Analysis and interpretation | Calculation of accounting ratios | |||
| 6. Analysis and interpretation | Interpretation of accounting ratios | |||
| 6. Analysis and interpretation | Inter-business comparison | |||
| 6. Analysis and interpretation | Stakeholders and their use of accounting information | |||
| 6. Analysis and interpretation | Limitations of accounting statements | |||
| 7. Accounting principles and policies | Accounting concepts and policies | |||
| 7. Accounting principles and policies | Ethical considerations, technology and sustainability |
Use this checklist with our Past Paper Finder to practise weak topics. Confidence: 1 = very low, 5 = confident.