CIE IGCSE Economics Compiled Resources

Concise resources for the CIE IGCSE Accountancys Course

Cash Book



Basics of Accountancy





Accounting Equation
Classification of Accounts : Real Personal Nominal Part 1
Part 2 

Financial statement of sole trader

Bad debts and provision


Accounting Revision

Business Documents


Division of Ledger


Limited Company

1.Limited company basic explanation Part 1
2.Limited Company basic explanation Part 2
3.7110/21/m/j/17 B ltd had following balances Detailed explanation of statement of  changes of equity 
4.7110/21/M/J/17 Statement of changes in equity Wing had the following balances in the book
5.Limited company IGCSE Theory
6.0452/22/O/N/16 Kelbrook limited provided the following information and JP limited financial
7.0452/22/O/N/16The financial year of Sandton limited
8.Introduction of Limited Company
9.0452/21/O/N/23 B limited provides cleaning services to client offices

Errors and correction

1.Errors and corrections IGCSE Part 1
2.0452/12/O/N/18 Effects of errors on gross profit Ahmed is a whole saler
3.Errors and corrections Part 2
4.0452/22/O/N/21 Errors and corrections Part 3 Nikita is a trader
5.Error of Omission
6.Corrections of errors Prem sum
7.0452/23/M/J/17  Heng discovered that the following errors have been made
8.0452/12/F/M/18 Sanjay a trader prepared his trail balance on 31 January
 9.Lindelwa discovered that goods are sold in credit and sales
10.0452/22/F/M/23 Rai is a trader he has prepared his trail balance
11.0452/21/O/N/23 Asia is a trader she prepared her trail balance at 31 August 2

Manufacturing Account

IGCSE format of Manufacturing account
Factory overheads examples
0452/21/O/N/23 Hilary owns a manufacturing business

Accounting Principle

1.IGCSE accounting principle (Abhinav Que)
2.Accounting Principle IGCSE
3.0452/22/M/J/14Paul Katanga and Maria Rehman (Que)

Petty Cash book

1.IGCSE Petty cash book sums solved with balancing             Annie Rongsen 0452/21/M/J/13 ,Saira Rehman 0452/21/O/N/13,Abhinav 0452/22/F/M/16
2.Petty Cash book 1 imprest restored double entry to restore imprest
3.Closing of cash bank account                                                          0452/23/M/J/16 Carol had the following transactions during April 2016  

Other receivables and Payables

1.Other receivables and payables Part 1 ( Full Chapter)
2.Other receivables and payables Part 2
3.Practice of sums related to expense account
4.Stationary account and expense account practice
5.0452/21/M/J/21 TC limited is a manufacturing company
6.0452/23/O/N/2015 Ishmael Makumbo runs a general store
7.0452/22/M/J/12 Simon Nyemba sells farm machinery Part 1
8.0452/22/M/J/12 Simon Nyemba sells farm machinery Part 2
9.0452/21/O/N/23 Logan is trader who sells goods on credit



1.9706/21/O/N/17 The directors of W limited have provided following balances 1 August 2016
2.IGCSE depreciation basic explanation
3.IGCSE depreciation MCQ
4.0452/21/M/J/17 Bradley is a wholesaler
5.0452/23/O/N/21 An extract from Jas Financial Statements
6.Specimen paper1 2010Paul has a business for which he bought a new machinery
7.0452/13/M/J/16 Virginia depreciates motor vehicle
8.0452/22/O/N/21 Simon has business for selling office furniture
9.0452/13/O/N/13 Samantha runs delivery company
10.0452/12/O/N/18 Ahmed’s brother khalid also has a business
11.9706/21/F/M/21 Myra owns a delivery business
12.0452/12/F/M/17 Sonia started her business on 1 Jan 2015

Accounting Equation


Day books

1.Books of prime entry sales day book Part 1
2.Purchase book and Purchase return book Part 2
3.Moma keeps full accounting records
4.0452/O/N/17 Jason is  a trader
5.Narendra is a wholesaler
6.Flemingo Purchase Journal
7.Shilpa Basra books of original entry
8.Momma keeps full accounting records
9.0452/22/M/J/20 Bilal is a trader
10.0452/22/F/M/21 Shilpa is a trad


Bank Reconciliation Statement

1.Bank Reconcilation statement explanation
2.Jacques cash book balance
3.What is bank statement?
4.What is bank statement in Hindi?
5.Positive bank balance as per cash
6.What is Cash book?
7.Items in the bank statement not there in a cash book
8.updating the cash book
9.Revision Questions
10. Revision Questions MS

Clubs and Society

1.Clubs and societies Part 1
2.Clubs and Societies Part 2
3.Accounts maintained by clubs basic explanation
4.Clubs and society MCQ

Provision for doubtful debts

1.Raja supplied the information relating to her trade,
Pitch provided the information

Income Statement of a sale trader

1.Income Statement and balance sheet 
2.Balance Sheet and Adjustment
3.Provision for doubtful debts adjustment
4.0452/02/M/J/03 , 0452/02/O/N/05 , 0452/12/M/J/12 (Smith,Rachel Smith and Salem Ahmed Que)
5.0452/02/M/J/03 (Andy Mann Que)
6.0452/02/M/J/07 (Shin Lee)
7.0452/03/O/N/06 (Salem Ahmed Que)
8.0452/02/M/J/03 (German limited Que)
9.Trail balance was extracted from the books of Salem Ahmed
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