This is the core of the AS course, where students move from the principles behind the accounts to full sets of financial statements. Unit B covers the accounting principles and concepts. Unit C covers the control systems: bank reconciliation statements, control accounts, and finding and correcting errors, including the suspense account. Unit D is the largest unit: final accounts for sole traders, partnerships, limited companies and non-profit organisations, inventory valuation, incomplete records, manufacturing and departmental accounts, and cash flow statements.

Want to see the quality first? Unit A is a free download, and every lesson in this bundle follows the same structure. To finish the course, Units E, H, J and K are a second £23 bundle, or you can get all eight units for £39.

What's in the bundle

• Unit B – Accounting Principles: 1 lesson, 1 video, 12 files
• Unit C – Control Systems: 4 lessons, 4 videos, 45 files
• Unit D – Preparation of Financial Statements: 9 lessons, 7 videos, 98 files

Every lesson includes

• An editable PowerPoint lesson
• Lesson notes (handout) as a PDF
• A starter activity with teacher answers
• Guided practice: knowledge questions or a student exercise, with answers
• An exit ticket plenary with teacher answers
• A topic test with a full mark scheme

Each unit also includes

• Video lessons (MP4): 12 across the three units
• A “What's included” contents sheet listing every file

Lessons in this bundle

• Unit B: Accounting Principles and Concepts
• Unit C: Bank Reconciliation Statements
• Unit C: Control Accounts
• Unit C: Errors Not Affecting the Trial Balance
• Unit C: Errors which Affect the Trial Balance – Suspense Account
• Unit D: Sole Trader Final Accounts
• Unit D: Valuation of Inventory
• Unit D: Incomplete Records
• Unit D: Manufacturing Accounts
• Unit D: Departmental Accounts
• Unit D: Non-Profit Organisations
• Unit D: Partnerships
• Unit D: Limited Companies – Share Capital, Reserves, Dividends and Debentures
• Unit D: Cash Flow Statements

You get 155 separate files: 14 PowerPoints, 129 PDFs and 12 MP4 videos (about 280 MB in total). After you buy, all three units appear in your Payhip account, each with its own download page, so you can grab one unit now and the rest when you need them. The PowerPoints open in Microsoft PowerPoint or any compatible app, and the PDFs open on any device.

Suitable for AS Level Accounting.

Written by D. Hoss, www.igcseaccounts.com.

© 2026 www.igcseaccounts.com. Written by D. Hoss. No reproduction without express permission of the author. These are original teaching resources; they are not produced or endorsed by any exam board.