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Accounting 0452 (CIE)

This syllabus introduces students to the theories and concepts of accounting in addition to the ways in which accounting is used in modern economic and business contexts. It focuses on teaching students the skills of recording, reporting, presenting, and interpreting financial information as well as building a solid foundation for students who wish to pursue further studies or a future career in this field.

The syllabus starts with a brief introduction to the field. It moves on to defining the sources of data and how to record it using methods such as the double entry system of book-keeping and books of prime entry. Students also learn how to verify accounting records as well as procedures such as capital and revenue expenditure and receipts. Topics also include the principles and preparation of financial statements among a few others.

There are two papers that candidates take: Paper 1 and Paper 2 each paper is worth 50% of the total grade. Paper 1 is a question paper with about 12 MCQs and short answer questions. The questions cover topics from the whole syllabus and they are all compulsory. This paper is worth 120 marks and candidates answer on the question paper. Paper 2 is usually 6 structured questions on topics from the whole syllabus as well. Again, all questions are compulsory, it is worth 120 marks, and candidates answer on the question paper.

Candidates can sit for these exams during the June and November examination sessions.

Download syllabus:

164300-2016-syllabus-Accounting

 

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