IGCSE Accounting Unit 3 – Books of Original Entry – Complete Teaching Pack
Everything you need to teach Unit 3 of IGCSE Accounting, Books of Original Entry. That's 9 ready-to-teach lessons, each with its own slides, worksheets, test and answers, so you can open the folder and teach.
From the invoice to the ledger: business documents, the sales, purchases and returns day books, the three-column cash book, petty cash and the imprest system, bank reconciliations, control accounts and the journal.
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
- 14 video lessons with cleaned-up audio, covering all 9 lessons
- 3 exam-practice packs of Paper 2 style questions with full answers (Books of Original Entry, Cash Book and Petty Cash Book, Control Accounts)
- A “What's included” contents sheet listing every file
Lessons in this unit
- 3.1 Business Documentation
- 3.2 Sales Day Book & Sales Ledger
- 3.3 Purchases Day Book & Ledger
- 3.4 Sales & Purchases Returns Day Books
- 3.5 Three-column Cash Books
- 3.6 Petty Cash & Imprest
- 3.7 Bank Reconciliation Statements
- 3.8 Control Accounts and Irregular Balances
- 3.9 The Journal
You get 157 separate files: 9 PowerPoints, 134 PDFs and 14 MP4 videos (about 1.0 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.