Course Outline 0452 Accounting IGCSE

Course Outline: Grade 9-10 IGCSE_0452_Accounting – 2 Years’ Plan
Subject: IGCSE_0452_Accounting
Teacher: Ms. Aditi Mishra
Aims:
The aims are to enable students to:
• knowledge and understanding of the principles and purposes of accounting for individuals,
businesses, non-trading organisations and society as a whole
• an understanding of accounting concepts, principles, policies, techniques, procedures and
terminology
• improved skills of numeracy, literacy, communication, enquiry, presentation and
interpretation
• improved accuracy, orderliness and the ability to think logically
• an excellent foundation for advanced study.
Objectives:
AO1 Knowledge and understanding
Candidates should be able to:
• demonstrate knowledge and understanding of facts, terms, principles, policies,

procedures and techniques that are in the syllabus • demonstrate understanding of
knowledge through numeracy, literacy, presentation and interpretation and apply this
knowledge and understanding in various accounting situations and problems
AO2 Analysis
candidates should be able to:
• select data which is relevant to identified needs of business • order, analyse and present
information in an appropriate accounting form
AO3 Evaluation
Candidates should be able to:
• interpret and evaluate accounting information and draw reasoned conclusions.
Course Pre-requisites (Prior Knowledge & Intervention)
(We do not expect learners starting this course to have previously studied Accounting.)
 Learners should be able to communicate effectively.
 Learners should be able to use Accounting concepts and apply them to day to day life.
 Learners should be able to calculate answers for numerical questions.
 Learners should be able to use their accounting knowledge to interpret various Businesses’
Annual Reports.
Scheme of Work:
No. of
Month Working Unit Topics
Days
April 18 Bridge Course
May 00
June 12 Section 1: The 1.1 The purpose of accounting

fundamentals of accounting 1.2 The accounting equation
Section 2: Sources and

recording of data 2.1 The double entry system of book-
keeping
July 21 Section 2: Sources and 2.1 The double entry system of book-
recording of data keeping (continued)
2.2 Business documents
2.3 Books of primary entry
August 21 Section 3: Verification of 3.1 The trial balance

accounting records 3.2 Correction of errors
3.3 Bank reconciliation
September 18 Section 3: Verification of 3.4 Control accounts
accounting records
Section 4: Accounting 4.1 Capital and revenue expenditure

procedures and receipts
4.2 Accounting for depreciation and
disposal of non-current assets
October 20 Revision Revision
Term1 Exams. Term1 Exams.
November 14 Section 4: Accounting 4.2 Accounting for depreciation and

procedures disposal of non-current assets
(continued)
4.3 Other payables and other
receivables
4.4 Irrecoverable debts and provision
for doubtful debts (understand the
meaning)
December 16 Section 4: Accounting 4.4 Irrecoverable debts and provision

procedures for doubtful debts (continued)
4.5 Valuation of inventory
January 21 Section 5: Preparation of 5.1 Sole traders

financial statements 5.2 Partnerships
February 21 Section 5: Preparation of 5.2 Partnerships (continued)

financial statements 5.3 Limited companies
March 18 Section 5: Preparation of 5.4 Clubs and societies

financial statements 5.5 Manufacturing accounts
April 22 Section 5: Preparation of 5.5 Manufacturing accounts

financial statements (continued)
5.6 Incomplete records
Assessment Overview:
There are two parts to the assessment of this course:
1. Formative Assessments:
These are a variety of tests and assignments set by the school as part of the teaching and
learning process. This will include minor end of topic tests, integrated projects, presentations, group
work, debates and discussions etc.
Project Work, Business Start-up, Individual Presentation, Group presentation and topic tests.
2. Summative Assessments:
Summative Assessments will be held at the end of each volume.
End of Volume 1 & 3: 25 Marks Review Paper of duration 50 minutes (Only writing time,
no reading time).
· The students will be assessed on the respective volume syllabus.
End of Volume 2 : 50 Marks Term Paper of duration 1 Hr 15 minutes (MCQ and Structured
written paper))
End of Volume 4 : Two Term Papers ( Component 12, Multiple Choice of duration 1 hour
15 minutes; 35 Marks and Component 22, structured written paper of duration 1 hour and 45
minutes; 100 Marks)
· Term 1: Assessed on Vol 1 & 2 syllabus

· Term 2: Assessed on Volume 1 to Volume 4: Whole Syllabus
Vol 1 Formative Vol 2 - Vol 3 Formative Vol 4-

Review Assessmen Term 1 Review Assessment Term 2
Paper 1 ts Exam Paper 2 s Exam
Weighta 10% 10%
10% 30% 10% 30%
ge
Number NA NA
of 1 1 1 2
Papers
Paper 12
Multiple
Course Multiple Multiple Profit (Multiple
Choice
Paper Work and Choice Choice House Choice)
and
Descripti it’s and and (Real
structured
on Individual structure structured Business Paper 22
written
presentati d written written activity (Structured
paper
on paper paper with profit written
goals) paper)
Paper 12 (35
M)
Marks
25M 25M 50M 25M 25M Paper 22
(100 M)

Course Outline 0452 Accounting IGCSE

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Course Outline: Grade 9-10 IGCSE_0452_Accounting – 2 Years’ Plan

Teacher: Ms. Aditi Mishra

AO1 Knowledge and understanding

Candidates should be able to:

• demonstrate knowledge and understanding of facts, terms, principles, policies,

Course Pre-requisites (Prior Knowledge & Intervention)

June 12 Section 1: The 1.1 The purpose of accounting

Section 2: Sources and

August 21 Section 3: Verification of 3.1 The trial balance

Section 4: Accounting 4.1 Capital and revenue expenditure

November 14 Section 4: Accounting 4.2 Accounting for depreciation and

December 16 Section 4: Accounting 4.4 Irrecoverable debts and provision

January 21 Section 5: Preparation of 5.1 Sole traders

February 21 Section 5: Preparation of 5.2 Partnerships (continued)

March 18 Section 5: Preparation of 5.4 Clubs and societies

April 22 Section 5: Preparation of 5.5 Manufacturing accounts

Summative Assessments will be held at the end of each volume.

· Term 1: Assessed on Vol 1 & 2 syllabus

Vol 1 Formative Vol 2 - Vol 3 Formative Vol 4-

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