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AS Accounting Units E, H, J & K

Four complete teaching packs in one bundle: 8 lessons, 85 files and a video lesson, all for £23.

Four units, ready to teach

This bundle finishes the AS course. Unit E covers capital: share capital, reserves, dividends and debentures in limited companies, and the main sources of business finance. Unit H is ratio analysis: calculating and interpreting the key ratios and knowing their limits. Unit J covers costing principles: absorption costing, job, unit and batch costing, marginal costing and break-even analysis. Unit K covers budgets, from functional budgets to the cash budget and budgetary control.

Want to see the quality first? Unit A is a free download, and every lesson in this bundle follows the same structure. For the rest of the course, Units B, C and D are a second £23 bundle, or you can get all eight units for £39.


What's in the bundle

  • Unit E – Capital: 2 lessons, 1 video, 22 files
  • Unit H – Ratios: 1 lesson, 11 files
  • Unit J – Costing Principles: 4 lessons, 41 files
  • Unit K – Budgets: 1 lesson, 11 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

  • A “What's included” contents sheet listing every file
  • Unit E also has a video lesson (MP4) on limited companies

The Limited Companies lesson in Unit E is the same lesson that comes with Unit D.


Lessons in this bundle

  • Unit E: Limited Companies – Share Capital, Reserves, Dividends and Debentures (same lesson as in Unit D)
  • Unit E: Sources of Finance – Overdraft, Factoring, Debentures and Loans
  • Unit H: Ratio Analysis
  • Unit J: Absorption (Total) Costing
  • Unit J: Job, Unit and Batch Costing
  • Unit J: Marginal (Variable) Costing
  • Unit J: Break-even Analysis
  • Unit K: Budgets


You get 85 separate files: 8 PowerPoints, 76 PDFs and 1 MP4 video (about 63 MB in total). After you buy, all four 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.

Try Unit A free first

Not sure yet? Download Unit A, Recording Financial Information, for free. It has 5 complete lessons, 6 video lessons and 57 files, built exactly the same way as the rest of the course, so you can teach a few of them before you spend anything.

Get Units E, H, J & K for £23

Four complete units for one price. One payment, instant access, and the files are yours to keep.

Units E, H, J & K

£23