Track bookkeeping, final accounts and analysis. Aligned to the 2026 Pearson Edexcel International GCSE Accounting specification.
| Topic | Sub-Topic | Confidence (1–5) | Last Reviewed | Next Review |
|---|---|---|---|---|
| 1. Introduction to accounting | Purpose and users of accounting information | |||
| 1. Introduction to accounting | The accounting equation: assets, liabilities, capital | |||
| 1. Introduction to accounting | Business entities: sole trader, partnership, limited company | |||
| 1. Introduction to accounting | Accounting concepts and conventions | |||
| 1. Introduction to accounting | The dual aspect and historical cost | |||
| 2. Sources and recording of data | Books of prime entry: sales, purchases, cash books | |||
| 2. Sources and recording of data | The general journal and corrections | |||
| 2. Sources and recording of data | Ledgers and the trial balance | |||
| 2. Sources and recording of data | Trade receivables and payables | |||
| 2. Sources and recording of data | Inventory valuation methods | |||
| 3. Verification and bank reconciliation | Bank reconciliation statements | |||
| 3. Verification and bank reconciliation | Control accounts: sales and purchases ledgers | |||
| 3. Verification and bank reconciliation | Errors not affecting trial balance agreement | |||
| 3. Verification and bank reconciliation | Suspense accounts | |||
| 3. Verification and bank reconciliation | Correction of errors | |||
| 4. Capital and revenue expenditure | Capital vs revenue expenditure and receipts | |||
| 4. Capital and revenue expenditure | Depreciation: straight-line and reducing balance | |||
| 4. Capital and revenue expenditure | Disposal of non-current assets | |||
| 4. Capital and revenue expenditure | Accruals and prepayments | |||
| 4. Capital and revenue expenditure | Irrecoverable debts and allowances | |||
| 5. Final accounts and adjustments | Income statement for sole traders | |||
| 5. Final accounts and adjustments | Statement of financial position | |||
| 5. Final accounts and adjustments | Partnership appropriation accounts | |||
| 5. Final accounts and adjustments | Limited companies: income statement and equity | |||
| 5. Final accounts and adjustments | Manufacturing accounts (where applicable) | |||
| 6. Analysis and communication | Gross profit margin and net profit margin | |||
| 6. Analysis and communication | Liquidity: current and quick ratios | |||
| 6. Analysis and communication | Efficiency: receivables and payables days | |||
| 6. Analysis and communication | Return on capital employed | |||
| 6. Analysis and communication | Interpreting ratios for decision-making |
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Quick answers about this free revision checklist, how to use it for exam prep, and how it relates to the official syllabus.
This revision checklist mirrors the official Pearson Edexcel IGCSE Accounting 4AC1 syllabus for the 2026 examination series. Every topic and sub-topic on the page is taken from the published syllabus document, so working through the list in order gives you full coverage of what your exam can assess. It covers the Higher Tier; Foundation Tier students can use the same checklist and skip Higher-only sub-topics. For the authoritative version, always cross-check with the latest syllabus PDF on your exam board's website before your final revision push.
The number of top-level topic groups varies by subject, but you can see the exact count on this page — each major heading in the checklist corresponds to one syllabus topic group, and each row below it is a syllabus-level sub-topic. Use the confidence column (1–5) to flag which sub-topics need more work, and re-score yourself weekly to track real progress instead of guessing.
8–12 weeks of focused revision, covering 1–2 topic groups per week with weekly past-paper practice, is realistic for most GCSE / IGCSE students. Use this checklist to plan your weeks: filter by topics you have rated 1–3 and spend your first revision block there. Subjects with heavy practical or extended-writing components (e.g. sciences, English) need more past-paper time in the final block than the topic-by-topic phase.
Revise in roughly the order the syllabus lists the topics — exam boards build later topics on earlier ones, so taking them in syllabus order avoids gaps. Once you have rated every topic, switch to weakest-first: filter the checklist by confidence ≤ 2 and prioritise those topics in your next study block. This is more effective than re-revising topics you already score 4–5 on.
You can find past papers and mark schemes via Tutopiya's Past Paper Finder and on your exam board's official site. Once you have rated each sub-topic on this checklist, attempt past-paper questions on your weakest topics first — practising under timed conditions is the single best predictor of exam performance, more so than re-reading notes.
Use the Download CSV or Print PDF button at the bottom of the checklist. CSV opens in Excel, Numbers or Google Sheets so you can sort by confidence and re-arrange revision order. The PDF is print-ready for offline use. A free Tutopiya account is required for download — this also unlocks the matching topic resources, notes and worked examples on the Learning Portal.
Yes, the checklist itself is free — you can view, score and re-score every topic on this page without an account. The CSV / PDF downloads and access to matching Tutopiya Learning Portal resources require a free account. There is no payment required at any point; teachers and parents can also use this checklist freely with their students.
Yes. The topics and sub-topics on this page are drawn from the current 2026 Pearson Edexcel IGCSE Accounting 4AC1 specification published by Pearson Edexcel. Exam boards occasionally tweak weighting or assessment structure mid-cycle, so do a quick sanity-check against the official syllabus PDF when you start your revision and again 4 weeks before the exam.