Year 9 foundation

Year 9 IGCSE Accounting foundation lessons

A student practising the foundations of accounting on paper

Free beginner lessons on the accounting equation, double entry, the ledger and more. Each has a short exercise, for Year 9 students starting early.

What is accounting? A Year 9 starting point

The very first idea in accounting: what it is, who uses it, and why businesses keep financial records. A gentle introduction for Year 9 students starting early.

The accounting equation for beginners

Assets = Capital + Liabilities, explained simply for Year 9. Understand the one equation that the whole of IGCSE Accounting is built on.

Assets, liabilities and capital explained

How to tell assets, liabilities and capital apart. These are the three building blocks of the accounting equation, shown with simple examples for Year 9 students.

Double entry basics: every transaction has two sides

The core mechanic of accounting, explained for beginners: why every transaction is recorded twice, and how debits and credits keep the books balanced.

The ledger explained for beginners

Where transactions are recorded and gathered together: a beginner's guide to ledger accounts and the T-account, for Year 9 IGCSE Accounting students.

The trial balance for beginners

What a trial balance is, how it checks the books, and, importantly, what it cannot catch. A clear beginner's guide for Year 9 IGCSE Accounting.

A simple income statement

How a business works out whether it made a profit: a beginner's walk through a simple income statement, from revenue to profit for the year.

Cash vs credit transactions

The difference between paying now and paying later, and why it creates trade receivables and payables. A beginner's guide for Year 9 IGCSE Accounting.

Business documents: invoices, receipts and more

The everyday paperwork behind accounting entries, such as invoices, credit notes, receipts and statements, explained simply for Year 9 IGCSE Accounting students.

Reading a bank statement

How to make sense of a bank statement, with its debits, credits and running balance, and why it can differ from the business's own cash book.

Purchases and sales: a beginner's introduction

What 'purchases' and 'sales' really mean in accounting, and why they are recorded separately from other spending and income. A Year 9 foundation lesson.

What are financial statements for?

Why businesses prepare financial statements, who reads them, and what the two main ones tell you. A plain Year 9 foundation lesson.

Trade and cash discounts for beginners

The two kinds of discount in accounting, trade and cash: what each is, and why only one is recorded in the books. A Year 9 foundation lesson.

The everyday arithmetic you need for accounting

The simple maths behind IGCSE Accounting, such as percentages, ratios and careful addition, and how to avoid the slips that cost marks. A Year 9 lesson.

The debit and credit rules for beginners

A beginner-friendly guide to when to debit and when to credit in accounting, with the rules for assets, liabilities, capital, income and expenses.

What counts as a business transaction?

A beginner's guide to what a business transaction is, why only certain events are recorded in accounts, and how to spot the two sides of each one.

Income and expenses for beginners

A simple introduction to income and expenses in accounting: what each means, how they differ from assets and liabilities, and why the difference is profit.

What profit means

A beginner's explanation of profit in accounting: the difference between gross profit and profit for the year, and why profit is not the same as cash.

Who uses accounting information?

A beginner's guide to the users of a business's accounts, such as owners, lenders, suppliers and others, and why each is interested in the figures.

Introducing inventory (opening and closing stock)

A beginner's guide to inventory in accounting: what it is, why opening and closing stock matter, and how unsold goods affect profit.

Neat money presentation in accounting

A beginner's guide to presenting figures neatly in accounting, with money columns, headings and ruling off, and why tidy layout earns marks and prevents errors.

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