IGCSE Accounting Unit 4 – Adjustments to Financial Statements – Complete Teaching Pack

Everything you need to teach Unit 4 of IGCSE Accounting, Adjustments to Financial Statements. That's 8 ready-to-teach lessons, each with its own slides, worksheets, test and answers, so you can open the folder and teach.

The year-end adjustments students find hardest: depreciation and disposals, bad debts and bad debts recovered, the provision for doubtful debts, accruals and prepayments, stock valuation at net realisable value, and correcting errors with a suspense account.

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
• 11 video lessons with cleaned-up audio, covering all 8 lessons
• 2 exam-practice packs of Paper 2 style questions with full answers (Depreciation, Errors)
• A “What's included” contents sheet listing every file

Lessons in this unit

• 4.1 Depreciation of Non-Current Assets
• 4.2 Depreciation and Asset Disposal
• 4.3 Bad Debts and Bad Debts Recovered
• 4.4 Provision for Bad Debts
• 4.5 Accruals and Prepayments
• 4.6 Stock Valuation and Net Realisable Value
• 4.7 Errors Not Affecting the Trial Balance
• 4.8 Errors which do affect the Trial Balance (Suspense Account)

You get 140 separate files: 8 PowerPoints, 121 PDFs and 11 MP4 videos (about 1.1 GB 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.