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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