Accounting Igcse Schemes Year 9

8/17/2019 Accounting Igcse Schemes Year 9

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VISIONARY ACADEMIC SCHOOL

ACCOUNTING SCHEME OF WORK (IGCSE)

YEAR___________9_____

TERM 1WEEK TOPIC SUB-TOPIC OBJECTIVES REF REMARKS

1 INTRODUCTIONTO A/C

PRINCIPLES

NEED FORACCOUTING

By The end of the lesson the learner should e ale to!" Def#ne a$$ount#n%&

" State the #'(ortan$e/needs for a$$ount#n%

Ede)$el IGCSE A$$ount&P% * + ,

Fran- .ood A$$ounts P% " 0

2 ACCOUNTING

CONCEPTS

AND

STANDARDS

By the end of the lesson the learner should e ale to!

" State the funda'ental $on$e(ts&

" E)(la#n on the need for a/$ standards

Ede)$el IGCSE A$$ount&

P% " 0

Fran- .ood A$$ounts (% 1 +

T2E A/C

E3UATION


" Def#ne assets4 $a(#tal and l#a#l#t#es&

" Cal$ulate $a(#tal %#5en 5alue of assets and

l#a#l#t#es&


P% *0 " 6

Fran- .ood A$$ounts (% 7 "6

Re5#s#on and CAT

*

! DOUBLE ENTR8

FOR CAS2

TRANSACTIONS

RULES FOR

DOUBLE

ENTR8


" Des$r#e the feature of an a$$ount&

" L#st assets4 l#a#l#t#es and $a(#tal and e)(la#n

.hen .e de#t and $red#t the 5ar#ous #te'&


P% ** " *9

Fran- .ood A$$ounts

(%*6+:;

" PURC2ASING

AND SELLING

STOC< IN

CAS2


" Re$ord a transa$t#on #n5ol5#n% (ur$hase of

%oods #n $ash #n the oo-s of a$$ounts&

" Re$ord a transa$t#on #n5ol5#n% sell#n% of %oods

#n $ash on the oo-s of a$$ounts&

" Re$ord a transa$t#on #n5ol5#n% sell#n% of %oods

#n $ash on the oo-s of a$$ounts&


P% :6 + ,

Fran- .oods A$$ounts

P% :6 + ,


2/6

# PA8ING

ENPENSES AND

RECEII=NG

INCO>ES IN

CAS2

By the end of the lesson the leaner should e ale to!

" Re$ord a (ay'ent of e)(enses y $ash #n the

oo-s of a$$ounts&

" Re$ord a re$e#(t of #n$o'es #n $ash #n the

oo-s of a$$ounts&


P% *0 + *9

Fran- .ood A$$ounts

P% ,9 + 1

$ DOUBLE ENTR8

PURC2ASE OF

FOR CREDIT

STOC< ON

TRANSACIONS

CREDIT


" By use of e)a'(les def#ne a $red#t transa$t#on&Re$ord a transa$t#on #n5ol5#n% (ur$hase of

sto$- on $red#t&

Re$ord a transa$t#on #n5ol5#n% (ay'ent for

$red#t (ur$hases of sto$-&


P% :,

Fran- .ood A$$ounts

P% :6 " ,

% SALE OF

STOC< CREDIT


" Re$ord a transa$t#on #n5ol5#n% (ay'ent for

$red#t sales


P% :1

Fran- .ood A$$ounts

P% :6 + ,

9 RETURNS OF

STOC


3/6

TA? =&A&T RATES " Des$r#e the (ro$ess of =AT ta) $olle$t#on" Des$r#e the 5ar#ous rates a((l#$ale to %oods

and ser5#$es for =AT (ur(oses&

P% 1, " 11

Fran- .ood A$$ounts

P% :;: + :;7

1! CALCULATING

=&A&T

By the end of the lesson should e ale to!

" Cal$ulate =AT .hen #t has already een

#n$luded #n the (r#$e&

" Cal$ulate =AT on the net (r#$e of %oods after

$ash d#s$ount has een dedu$ted&


P% *0 + *9

Fran- .ood A$$ounts

P% ,9 + 1

1" =ALUE ADDED

TA? ACCOUNT

By the end of the lesson should e ale to!

" Pre(are 5alue added ta) a$$ount and =AT

return %#5en deta#ls of the#r (ur$hases4 sale and

e)(enses&


P% 17 " 16

Fran- .ood A$$ounts

P% :;: + :*7

ERM 2 ACCOUNTING SCHEMES OF WORK

1 BUSINESS

DOCU>ANTATIO

N&

PURC2ASE

ORDER4

IN=OICE4

CREDIT NOTE


" Sate the 5ar#ous do$u'ent used #n uy#n% and

sell#n% (ro$ess&

" State $ontents of a (ur$hase order4 an #n5o#$e

and a $red#t note&


P% * " ,

2 STATE>ENT OF

ACCOUNT 4

AD=ICE NOTE

By the end of the lesson4 the learner should e ale to!

" Des$r#e the for'at of a state'ent of a$$ount

and an ad5#$e note&

" State sour$es do$u'ents for the 5ar#ous oo-s

of or#%#nal entry


P% 1 + 0

' ! CAPITAL ANDRE=ENUE

E?PENDITURE

RE=ENUEE?PENDITURE

By the end of the lesson the learner should e ale to!" D#fferent#ate et.een $a(#tal and re5enue

e)(end#ture&" Analyse the treat'ent of re5enue e)(end#ture

#te's #n the oo-s&

Ede)$el IGCSE A$$ount&P% 7

Fran- @ood A$$ounts P% :0:

" Ca(#tal

e)(end#ture


" D#fferent#ate et.een $a(#tal and re5enue

re$e#(ts&" Analyse the treat'ent of $a(#tal e)(end#ture

#te's #n the oo-s&


P% 7 + 0*

Fran- @ood A$$ounts P% :0*


4/6

# o#nt E)(end#ture By the end of the lesson the learner should e ale to!

" Understand that so'e e)(end#ture #s (art

$a(#tal and (art re5enue&

" Char%e the 5alues you $a(#tal and re5enue

e)(end#ture %#5en the o#nt e)(end#ture&


P% 6 " 0*

Fran- @ood A$$ounts P% :0,

$ CAS2 BOO


5/6

rele5ant led%ers after enter#n% the' #n the

(ur$hases day oo-&

1 SALES DA8

BOO<

INCLUNDING

=AT

SE3UENCE OF

E=ENT


" State the seuen$e of e5ent follo.#n% the sales

of %oods on $red#t

Ede)$el IGCSE A/C

(% 0: + 06

Fran- @oods A$$ounts

P% * " *0,

1! POSTING

TRANSACTION

S INTO T2E

SALES DA8

BOO


6/6

N " Dra. u( the for'at of the %eneral ournal&" Ident#fy the ournal as a oo- of or#%#nal entry&

(% **0 + **7


P% *6: " *6,

! ERRORS NOT

AFFECTING

T2E TRIAL

BALANCE


" State ere not affe$t#n% the tr#al alan$e&

" Corre$t errors not affe$t#n% the tr#al alan$e&

Ede)$el IGCSE A/C

(% **9 " *:1


P% *9 + :;*

" ERRORS

AFFECTING

T2E TRIAL

BALANCE

By end of the lesson the learner should e ale to!

" @r#te u( the sus(ense a$$ount for the

$orre$t#on of errors&" Corre$t errors affe$t#n% the tr#al alan$e&

# BAN<

RECONCILIATIO

N STATE>ENT

Ite's Need#n%

Re$on$#l#at#on


" E)(la#n on the $auses for the d#fferen$e

et.een the $ash oo- alan$e&" State the reason for (re(arat#on of an-

re$on$#l#at#on state'ents&

Ede)$el IGCSE A/C

(% *;0 " *;9


P% ,7 + ,09

$ U(dat#n% the $ash

oo-


" To dra. u( an u(dated $ash oo- %#5en the

an- re$on$#l#at#on state'ent

Ede)$el IGCSE A/C

P% *;9 " **


P% ,7 + ,09

% ' 9 Ban-

re$on$#l#at#on

state'ent

(re(arat#on


" Dra. u( an u(dated $ashoo- %#5en e)tra$ts

of the $ash oo- and the an- state'ent&

" Dra. u( a an- re$on$#l#at#on state'ent %#5en

the e)tra$ts on the $ash oo- and the an-

state'ent&

Ede)$el IGCSE A/C

(% *;9 " **


P% ,7 + ,09

REVISION AND E*AM

Accounting Igcse Schemes Year 9

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