Subject guides
IGCSE Accounting 0452: Double Entry, Trial Balance and Common Errors
Learn IGCSE Accounting double entry with worked transactions, debit and credit rules, a balanced trial balance and examples of errors it cannot detect.
3 min read
Accounting · O Level · IGCSE · A Level
Online Accounting Tutor
Double entry, final accounts, ratios and costing, with neat, mark-scoring presentation.
Our approach
How we teach Accounting
Accounting marks are lost on format as often as on figures. Our tutors build strong double-entry foundations, then practise final accounts, adjustments and ratio analysis in the exact layouts examiners expect.
Understand the transaction before choosing a debit and credit. Follow entries through to balances and financial statements, checking both the figures and their presentation.
Topics covered
- Double entry & ledgers
- Trial balance & errors
- Final accounts
- Adjustments & depreciation
- Partnerships & companies
- Ratio analysis
- Costing (A Level)
Try a practice question
Record an owner's capital contribution
An original learning exercise, not an official exam question.
An owner introduces $1,000 of personal funds into the business bank account. What is the double entry?
Show the worked answer
- The business bank asset increases by $1,000.
- Debit Bank $1,000 to record the increase in the asset.
- Credit Capital $1,000 to record the owner's contribution.
Debit Bank $1,000; credit Capital $1,000. Assets and owner's equity both increase by the same amount.
Common mistake: An owner's capital contribution is not sales revenue and does not increase trading profit.
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Fees in USD
Accounting tutoring fees
Special offer: save 13% on every plan
One-to-one
IGCSE / O Level
IGCSE · O Level · GCSE
$12/ hour
USD · per hour, per subject
- Your own dedicated subject specialist
- Lesson plan built around your weak topics
- Timing set to your time zone
- Topical worksheets and past papers included
- Monthly progress report for parents
One-to-one
RecommendedA Level
AS & A2 Level
$18/ hour
USD · per hour, per subject
- Senior A Level subject specialist
- Paper-by-paper exam technique
- Timing set to your time zone
- Past papers with mark-scheme walkthroughs
- Monthly progress report for parents
Group
Best valueIGCSE / O Level
IGCSE · O Level · GCSE
$25/ month
USD · per month, per subject
- 3 live classes every week
- 40-minute classes
- Small groups of 4–6 students
- Topic-wise quizzes and past paper practice
- Shared notes and worksheets
Group
A Level
AS & A2 Level
$40/ month
USD · per month, per subject
- 3 live classes every week
- 40-minute classes
- Small groups of 3–5 students
- Advanced topic coverage
- Past paper review sessions
All fees are in US dollars, per subject. For one-to-one classes we recommend at least 3 days a week, but parents can choose 1, 2 or 3 days to fit their budget. IB fees are quoted on request.
FAQ
Accounting tutoring questions
01How much does an online Accounting tutor cost?
One-to-one Accounting tutoring at PakTutorOnline costs $12 per hour for IGCSE, O Level and GCSE, and $18 per hour for A Level. Group Accounting classes cost $25 per month (IGCSE/O Level) or $40 per month (A Level), with 3 classes a week.
02Which Accounting syllabuses do you teach?
We teach Cambridge IGCSE Accounting (0452), Cambridge O Level Accounting (7707), Cambridge A Level Accounting (9706), plus the equivalent AQA, OCR and IB courses where they exist.
03Do you use past papers in Accounting classes?
Yes. Every Accounting course includes topic-wise past paper questions, topical quizzes and full-length timed mock papers, marked against the official mark schemes.
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