Specification

(Subject Code: 4AC0/01) This qualification is assessed through a 2 and a half hour examination paper, set and marked by Edexcel.
The paper consists of two sections – Section A and Section B
Section A (10 marks):
comprise 10 multiple-choice questions. Drawn from all sections of the subject content.
Section B (90 marks):
comprise 5 questions. Drawn from all sections of the subject content. These will include a range of question types – table completion, calculation/formulae and short-medium-answer questions. The total number of marks available is 100.

Syllabus

  • Capital & Revenue Expenditure
  • Accounting Concepts & Principle
  • Books of Original Entry & Source Documents
  • Cash book & Petty Cash book
  • Effects of Account
  • Running Balance Format
  • Value Added Tax
  • Fixed Assets & Depreciation
  • Bad Debts & Provision for Bad Debts
  • Suspense & Errors
  • Ratio Analysis
  • Control Procedures
  • Bank Reconciliation Statement
  • Final Account & Adjustments
  • Manufacturing Business
  • Partnership Business
  • Limited Company
  • Non Profit Making Organization
  • Incomplete Records