Section 3 Topics (Cambridge International A-Level Accounting)
Exam board Cambridge International · A-LevelUpdated 2026-04-09
Financial accounting (A Level) topics
- The table below shows the topics from the syllabus
- You can find which revision notes explain each topic
| Specification reference | Relevant revision notes |
|---|---|
| 3.1 Preparation of financial statements | |
| 3.1.1 Financial statements | - Sole Trader - Statement of Profit or Loss - Statement of Financial Position - Partnership - Statement of Profit or Loss - Appropriation Account - Statement of Financial Position - Limited Company - Statement of Profit or Loss - Statement of Changes in Equity - Statement of Financial Position |
| 3.1.2 Partnerships | - Goodwill - Revaluation Account - Realisation Account - Change in Partners' Profit-Sharing Ratio - Introduction of a New Partner - Retirement of an Existing Partner - Dissolution of a Partnership - Financial Statements with Changes in the Year |
| 3.1.3 Clubs and societies | - Clubs & Societies - Life Memberships & Donations - Statement of Profit or Loss for Trading Activities - Subscriptions Account - Receipts & Payments Account - Income & Expenditure Account - Statement of Financial Position |
| 3.1.4 Manufacturing businesses | - Manufacturing Businesses - Factory Profit & Unrealised Profit - Manufacturing Account - Statement of Profit or Loss - Statement of Financial Position |
| 3.1.5 Limited companies | - Statement of Cash Flows - Schedule of Non-current Assets |
| 3.2 Regulatory and ethical considerations | |
| 3.2.1 International Accounting Standards | - International Accounting Standards |
| 3.2.2 Ethical considerations | - Ethical Framework |
| 3.2.3 Auditing and stewardship of limited companies | - Stewardship and Auditing of Limited Companies |
| 3.3 Business acquisition and merger | |
| 3.3.1 Business acquisition and merger | - Introduction to Acquisitions & Mergers - Acquisition by a Limited Company - Merger to Form a Partnership - Financial Statements after an Acquisition or a Merger |
| 3.4 Computerised accounting systems | |
| 3.4.1 Computerised accounting systems | - Transferring Accounts to a Computerised Accounting System |
| 3.5 Analysis and communication of accounting information | |
| 3.5.1 Analysis and communication of accounting information | - Investment Ratios (Stock Exchange Ratios) - Solvency Ratios - Other Ratios - Analysis of Ratios |
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