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Cambridge Professional Development Qualifications provide a strong framework to support effective professional development of teachers and leaders.
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The syllabus covers basic principles of accounting, developing both a knowledge of the subject and encouraging understanding, analysis and evaluation. Learners cover topics such as double-entry bookkeeping, the cash book, general journal and ledger, and how to make a trial balance.
Learners also consider issues such as capital and revenue expenditure, adjustments to ledger accounts, the correction of errors, control accounts, and the purchase of a business. The syllabus is wide-ranging and also covers topics such as balance sheets, the operation of partnerships, selected ratios and the preparation of final accounts.
The syllabus year refers to the year in which the examination will be taken.
There are no updates for this syllabus