Accounting (9–1) 0985 revision by topic
41 topics · 225 quick questions · 108 worksheet questions
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1The fundamentals of accounting
2Sources and recording of data
- 2.1 The double entry system of book-keepingDouble entry book-keeping6 questions
- 2.1 The double entry system of book-keepingBalancing accounts and the division of the ledger6 questions
- 2.2 Business documentsBusiness documents6 questions
- 2.3 Books of prime entryThe sales, purchases and returns journals, and the general journal6 questions
- 2.3 Books of prime entryThe cash book and cash discount6 questions
- 2.3 Books of prime entryPetty cash and the imprest system5 questions
3Verification of accounting records
- 3.1 The trial balanceThe trial balance6 questions
- 3.2 Corrections of errorsCorrecting errors and the suspense account6 questions
- 3.2 Corrections of errorsHow errors change profit and the statement of financial position5 questions
- 3.3 Bank reconciliationBank reconciliation6 questions
- 3.4 Control accountsControl accounts6 questions
4Accounting procedures
- 4.1 Capital and revenue expenditure and receiptsCapital and revenue expenditure and receipts5 questions
- 4.2 Accounting for depreciation and disposal of non-current assetsDepreciation6 questions
- 4.2 Accounting for depreciation and disposal of non-current assetsBuying and selling non-current assets5 questions
- 4.3 Other payables and other receivablesAccruals and prepayments6 questions
- 4.4 Irrecoverable debts and allowance for irrecoverable debtsIrrecoverable debts and debts recovered5 questions
- 4.4 Irrecoverable debts and allowance for irrecoverable debtsThe allowance for irrecoverable debts5 questions
- 4.5 Valuation of inventoryValuing inventory5 questions
5Preparation of financial statements
- 5.1 Sole tradersSole traders and drawings5 questions
- 5.1 Sole tradersThe statement of profit or loss6 questions
- 5.1 Sole tradersThe statement of financial position6 questions
- 5.2 PartnershipsPartnerships and the appropriation account6 questions
- 5.2 PartnershipsPartners' capital and current accounts5 questions
- 5.3 Limited companiesLimited companies and their capital6 questions
- 5.3 Limited companiesA company's financial statements5 questions
- 5.4 Manufacturing accountsManufacturing accounts6 questions
- 5.5 Clubs and societiesClubs and societies6 questions
- 5.6 Incomplete recordsIncomplete records5 questions
- 5.6 Incomplete recordsMark-up, margin and missing figures6 questions
6Analysis and interpretation
- 6.1 Calculation and understanding of accounting ratiosProfitability ratios5 questions
- 6.1 Calculation and understanding of accounting ratiosLiquidity ratios5 questions
- 6.1 Calculation and understanding of accounting ratiosEfficiency ratios5 questions
- 6.2 Interpretation of accounting ratiosInterpreting ratios, and cash and profit5 questions
- 6.3 Inter-business comparisonComparing businesses5 questions
- 6.4 Interested partiesWho uses accounting information5 questions
- 6.5 Limitations of accounting statementsThe limitations of accounting statements5 questions
7Accounting concepts and modern practice
The topics follow the Cambridge IGCSE Accounting (0452), syllabus for examination in 2027, 2028 and 2029. The questions are Papermunch’s own, written for revision: none of them are taken from past papers. For the real thing, theAccounting (9–1) past papers are on the shelf.