This is the middle of the course, where students move from the trial balance to proper year-end accounts. Unit 2 covers the sole trader's income statement and vertical balance sheet. Unit 3 takes them through the books of original entry, from the invoice and the day books to the cash book, petty cash, bank reconciliations, control accounts and the journal. Unit 4 is the one most classes struggle with: depreciation and disposals, bad debts, accruals and prepayments, stock valuation and correcting errors through a suspense account.

Want to see the quality first? Unit 1 is a free download, and every lesson in this bundle follows the same structure.

What's in the bundle

• Unit 2 – The Financial Statements of Sole Traders: 4 lessons, 6 videos, 70 files
• Unit 3 – Books of Original Entry: 9 lessons, 14 videos, 3 exam-practice packs, 157 files
• Unit 4 – Adjustments to Financial Statements: 8 lessons, 11 videos, 2 exam-practice packs, 140 files

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

Each unit also includes

• An end-of-unit exam and mark scheme
• Video lessons with cleaned-up audio
• A “What’s included” contents sheet listing every file

Units 3 and 4 also come with 5 exam-practice packs of Paper 2 style questions with full answers: Books of Original Entry, Cash Book and Petty Cash Book, Control Accounts, Depreciation, and Errors.

Lessons in this bundle

• 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
• 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
• 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 367 separate files: 21 PowerPoints, 315 PDFs and 31 MP4 videos (about 2.3 GB 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 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.