Accounting
Syllabus 2017What is GCE A/L Accounting?
The G.C.E. (A/L) Accounting syllabus equips students with financial reporting, cost accounting, and management decision-making capabilities following Sri Lanka Accounting Standards (LKAS/SLFRS).
Below you'll find the official syllabus topics and free past papers for Accounting.
Aims
- 1.Understand accounting concepts, conventions, and regulatory framework.
- 2.Prepare financial statements for sole proprietorships, partnerships, companies, and non-profits.
- 3.Analyze financial performance and apply costing for management decision making.
Syllabus
| # | Topic | Periods |
|---|---|---|
| 1 | Accounting Framework and Context of Accounting | 20 |
| 2 | Accounting Systems and Prime Entry Records | 40 |
| 3 | Preparation of Financial Statements of Sole Proprietorships | 50 |
| 4 | Accounting for Partnerships and Joint Ventures | 60 |
| 5 | Accounting for Not-for-Profit Organizations | 30 |
| 6 | Accounting for Incomplete Records (Single Entry) | 30 |
| 7 | Accounting for Limited Liability Companies | 80 |
| 8 | Financial Statement Analysis and Ratio Analysis | 40 |
| 9 | Cost and Management Accounting Concepts and Costing Methods | 80 |
| 10 | Budgeting, Standard Costing, and Short-term Decision Making | 70 |
Past papers
1 Accounting A/L past paper available, from GCE A/L 2025 to GCE A/L 2025.