Miss Bushra Sajid

Helping students master Accounting through conceptual clarity, structured practice, and examination-focused preparation.

Bushra Sajid

O Levels / IGCSE Accounting Instructor

Bushra Sajid

My name is Bushra Sajid, and I am an experienced educator with a proven track record of helping students achieve academic excellence since 2021. I specialize in simplifying complex accounting concepts and transforming them into clear, understandable lessons that students can confidently apply in examinations.

Alongside my teaching career, I am currently pursuing ACCA, which allows me to stay closely connected to the challenges students face and continuously enhance my professional expertise. My teaching methodology combines conceptual learning, structured assessments, practical application, and extensive examination practice to ensure long-term success.

I strongly believe that accounting becomes much easier when students understand the logic behind every transaction and financial statement. My goal is to help every learner build a strong foundation, develop analytical thinking, and gain the confidence needed to excel in Cambridge Accounting examinations.

Course Description

This Cambridge O Level / IGCSE Accounting course provides students with a comprehensive understanding of accounting principles, bookkeeping procedures, financial reporting, and business finance.

The course is designed to build strong conceptual foundations while developing practical accounting skills required for examinations and future academic studies. Students will learn how accounting information is recorded, processed, verified, interpreted, and presented in accordance with Cambridge syllabus requirements.

What You Will Learn

Fundamentals of Accounting
  • Purpose of Accounting
  • Bookkeeping vs Accounting
  • Business Profit and Loss
  • Role of Accounting in Decision Making
  • Accounting Equation
  • Assets, Liabilities and Owner’s Equity
Double Entry System
  • Ledger Accounts
  • Journal Entries
  • Posting Transactions
  • Balancing Accounts
  • Sales, Purchases and Nominal Ledgers
Business Documents
  • Invoices
  • Debit Notes
  • Credit Notes
  • Statements of Account
  • Cheques and Receipts
  • Bank Statements
Books of Prime Entry
  • Cash Book
  • Petty Cash Book
  • Sales Journal
  • Purchases Journal
  • Returns Journals
  • General Journal
  • Trade and Cash Discounts
Trial Balance
  • Preparation of Trial Balance
  • Uses and Limitations
  • Identification of Errors
  • Correction of Errors
Suspense Accounts
  • Journal Corrections
  • Suspense Account Adjustments
  • Impact on Profit and Financial Position
Bank Reconciliation
  • Updating Cash Books
  • Bank Reconciliation Statements
  • Unpresented Cheques
  • Uncredited Deposits
Control Accounts
  • Sales Ledger Control Accounts
  • Purchases Ledger Control Accounts
Capital and Revenue Expenditure
  • Capital Expenditure
  • Revenue Expenditure
  • Capital Receipts
  • Revenue Receipts
Depreciation and Disposal of Assets
  • Straight-Line Method
  • Reducing Balance Method
  • Revaluation Method
  • Disposal of Non-Current Assets
Accruals and Prepayments
  • Accrued Expenses
  • Prepaid Expenses
  • Accrued Income
  • Prepaid Income
Irrecoverable Debts
  • Bad Debts
  • Recovery of Debts
  • Provision for Doubtful Debts
Inventory Valuation
  • Cost and Net Realisable Value
  • Inventory Statements
Sole Traders
  • Income Statements
  • Statements of Financial Position
  • Adjustments and Final Accounts
Partnerships
  • Partnership Agreements
  • Appropriation Accounts
  • Capital and Current Accounts
Limited Companies
  • Limited Liability
  • Shares and Debentures
  • Statements of Changes in Equity
Clubs and Societies
  • Receipts and Payments Accounts
  • Income and Expenditure Accounts
  • Accumulated Fund
Manufacturing Accounts
  • Direct and Indirect Costs
  • Prime Cost
  • Factory Overheads
  • Manufacturing Statements
Incomplete Records
  • Statements of Affairs
  • Calculation of Profit
  • Mark-Up and Margin Calculations
Accounting Ratios
  • Gross Profit Margin
  • Net Profit Margin
  • Return on Capital Employed (ROCE)
  • Current Ratio
  • Acid Test Ratio
  • Inventory Turnover
  • Trade Receivables and Payables Ratios
Ratio Interpretation
  • Performance Evaluation
  • Profitability Analysis
  • Working Capital Management
Users of Accounting Information
  • Owners
  • Managers
  • Investors
  • Banks
  • Creditors
Limitations of Accounting Statements
  • Historic Cost
  • Non-Financial Factors
  • Accounting Estimates
Accounting Principles
  • Matching Principle
  • Business Entity Concept
  • Consistency
  • Duality
  • Going Concern
  • Historic Cost
  • Materiality
  • Prudence
  • Realisation
Accounting Policies
  • Comparability
  • Relevance
  • Reliability
  • Understandability
  • International Accounting Standards

Start Your Learning Journey with Bushra Sajid Today

Join now and build a strong foundation in Accounting, master financial reporting and bookkeeping techniques, and gain the confidence needed to excel in Cambridge O Level and IGCSE Accounting examinations.