Scheme of Work |Cambridge IGCSETM / IGCSE (9–1) Accounting 0452 / 0985 Cambridge O Level Accounting 7707 |For exam from 2020

In order to help us develop the highest quality resources, we are undertaking a continuous programme of review; not only to measure the success of our resources but also to highlight areas for improvement and to identify new development needs. We invite you to complete our survey by visiting the website below. Your comments on the quality and relevance of our resources are very important to us. Would you like to become a Cambridge International consultant and help us develop support materials? Please follow the link below to register your interest. Copyright © UCLES 2019 Cambridge Assessment International Education is part of the Cambridge Assessment Group. Cambridge Assessment is the brand name of the University of Cambridge Local Examinations Syndicate (UCLES), which itself is a department of the University of Cambridge. UCLES retains the copyright on all its publications. Registered Centres are permitted to copy material from this booklet for their own internal use. However, we cannot give permission to Centres to photocopy any material that is acknowledged to a third party, even for internal use within a Centre. Contents Contents 3 Introduction 4 1. The fundamentals of accounting 7 2. Sources and recording of data 9 3. Verification of accounting records 12 4. Accounting procedures 16 5. Preparation of financial statements 19 6. Analysis and interpretation 30 7. Accounting principles and policies 33 Scheme of Work Introduction This scheme of work has been designed to support you in your teaching and lesson planning. Making full use of this scheme of work will help you to improve both your teaching and your learners’ potential. It is important to have a scheme of work in place in order for you to guarantee that the syllabus is covered fully. You can choose what approach to take and you know the nature of your institution and the levels of ability of your learners. What follows is just one possible approach you could take and you should always check the syllabus for the content of your course. Suggestions for independent study (I) and formative assessment (F) are also included. Opportunities for differentiation are indicated as Extension activities; there is the potential for differentiation by resource, grouping, expected level of outcome, and degree of support by teacher, throughout the scheme of work. Timings for activities and feedback are left to the judgment of the teacher, according to the level of the learners and size of the class. Length of time allocated to a task is another possible area for differentiation. Guided learning hours Guided learning hours give an indication of the amount of contact time you need to have with your learners to deliver a course. Our syllabuses are designed around 130 hours for Cambridge IGCSE courses. The number of hours may vary depending on local practice and your learners’ previous experience of the subject. The table below give some guidance about how many hours we recommend you spend on each topic area. Topic Suggested teaching time (hours / % of the course) The fundamentals of accounting It is recommended that this unit should take about 5 hours / 4% of the course Sources and recording of data It is recommended that this unit should take about 36 hours / 28% of the course Verification of accounting records It is recommended that this unit should take about 16 hours / 12% of the course Accounting procedures It is recommended that this unit should take about 16 hours / 12% of the course Preparation of financial statements It is recommended that this unit should take about 40 hours / 31% of the course Analysis and interpretation It is recommended that this unit should take about 12 hours / 9% of the course Accounting principles and policies It is recommended that this unit should take about 5 hours / 4% of the course Scheme of Work Resources The up-to-date resource list for this syllabus, including textbooks endorsed by Cambridge International, is listed at Endorsed textbooks have been written to be closely aligned to the syllabus they support, and have been through a detailed quality assurance process. As such, all textbooks endorsed by Cambridge International for this syllabus are the ideal resource to be used alongside this scheme of work as they cover each learning objective. School Support Hub The School Support Hub Websites Website links have been provided below which provide direct access to internet resources for teacher reference and inspiration. Cambridge International is not responsible for the accuracy or content of information contained in these sites and it is important to note that Accounting terminology may deviate from terminology used in the 0452 syllabus. The supplied links should not be understood to be an endorsement of that website or the site's owners (or their products/services) and caution should be exercised in their use.