IGCSE Accounting Unit 2 – The Financial Statements of Sole Traders – Complete Teaching Pack

Everything you need to teach Unit 2 of IGCSE Accounting, The Financial Statements of Sole Traders. That's 4 ready-to-teach lessons, each with its own slides, worksheets, test and answers, so you can open the folder and teach.

Students learn to prepare a sole trader's income statement and vertical balance sheet, deal with returns and carriage, and show how profit, losses and drawings change the owner's capital.

Every lesson includes

• An editable PowerPoint lesson, plus a PDF copy of every slide
• A starter activity with teacher answers
• Guided practice: knowledge questions or a student exercise, with answers
• A sorting activity with answers
• An exit ticket plenary with teacher answers
• Homework with answers
• A topic test with a full mark scheme
• Revision notes

The unit also includes

• An end-of-unit exam and mark scheme
• 6 video lessons with cleaned-up audio, covering 3 of the 4 lessons
• A “What's included” contents sheet listing every file

Lessons in this unit

• 2.1 The Income Statement
• 2.2 The Sole Trader Vertical Balance Sheet
• 2.3 Income Statement - Returns and Carriages
• 2.4 Profit, Drawings & Capital

You get 70 separate files: 4 PowerPoints, 60 PDFs and 6 MP4 videos (about 108 MB in total). The PowerPoints open in Microsoft PowerPoint or any compatible app, and the PDFs open on any device.

Suitable for IGCSE and GCSE Accounting, including Cambridge IGCSE 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 Cambridge University Press & Assessment.