المحاسبة (اختياري مسار الأعمال) — الصف الثاني الثانوي

Every unit opens with the book's big idea and essential question; lessons pair a worked example with a short case; each unit ends with a JRE-style reasoning task (judgement · explanation · evidence), the book's own assessment model.

Estimated duration: full year ≈ 30 weeks (30 academy lessons + 2 review weeks)

What you will learn

• Explain why accounting matters and who uses it; apply the accounting equation; explain prudence, accruals, matching and consistency and the cash vs accrual basis
• Apply double entry: classify accounts, journalise, post to ledger accounts and balance them
• Record transactions from source documents in the books of prime entry (sales, purchases, returns, three-column cash book, discounts) and post from them
• Prepare a trial balance, classify errors that do and do not affect it, correct them through journal entries and a suspense account
• Prepare the trading account, profit and loss account and statement of financial position of a sole trader after year-end adjustments
• Reconstruct profit from incomplete records, prepare control accounts and a bank reconciliation, and explain internal control
• Calculate depreciation (straight-line, reducing balance), provisions for doubtful debts and gains or losses on disposal, and interpret their effect on profit
• Prepare a partnership appropriation account and partners' current accounts; judge fairness of profit sharing
• Account for limited companies (share capital, dividends, reserves) and not-for-profit organisations (receipts and payments, income and expenditure, surplus / deficit)
• Calculate and interpret profitability, liquidity and efficiency ratios, compare businesses and state the limits of financial information

Who it is for: Business-track Baccalaureate S2 students who chose Accounting as their elective

Prerequisites: S1 mathematics (percentages, equations)