Accounting Tutoring & Prep Course

Source documents and books of original entry

Invoices, credit notes, day books, cash book, petty cash book.

Ledger accounting and trial balance

Double-entry system, balancing accounts, locating errors, suspense accounts.

Financial statements

Income statement, statement of financial position, adjustments for accruals and prepayments, depreciation.

Accounting principles and policies

Going concern, accrual, consistency, prudence, materiality, business entity.

Sınavda yeri: Principle-based 'explain why...' questions are routinely under-answered; canned definitions don't score.

Analysis and interpretation

Profitability, liquidity, efficiency ratios; using ratios to advise stakeholders.

Specialist accounting (varies)

Manufacturing, partnerships, limited companies, clubs and societies — coverage varies by syllabus code.

HataLayouts that don't follow IGCSE conventions.

DüzeltmeMark schemes reward standard IGCSE layouts (T-accounts, statement of profit or loss, statement of financial position). Non-standard layouts under-score.

HataAdjustments forgotten in final accounts.

DüzeltmeAlways run a checklist: closing inventory, accruals, prepayments, depreciation, irrecoverable debts.

HataRatios calculated but not interpreted.

DüzeltmeCalculation and interpretation are separately marked. Numbers without commentary cap the band.

HataTrial balance with debits ≠ credits.

DüzeltmeIf totals don't match, there's an error. Don't 'plug' the balance — find the misposting.

HataConfusing capital expenditure and revenue expenditure.

DüzeltmeCapex is recognised on the SOFP; revenue expenditure goes through P&L. Confusing them flows through to multiple final-account marks.

Layout-first habits

We teach layouts as part of the answer — T-accounts, profit and loss, balance sheet — because mark schemes reward consistent presentation.

Adjustment checklist

A fixed end-of-year checklist (closing inventory → accruals → prepayments → depreciation → bad debts) prevents the most common mark-loss.

Ratio interpretation in context

Calculation alone is half the rubric. We coach interpretation — what a ratio means, what its trend implies, what action would address it.