Pre-U CAIE Accounting: Comprehensive Syllabus Breakdown | Pre-U CAIE 会计：课程大纲全面解析

📚 Pre-U CAIE Accounting: Comprehensive Syllabus Breakdown | Pre-U CAIE 会计：课程大纲全面解析

The Cambridge Pre-U Accounting course offers a rigorous and in-depth exploration of financial and management accounting, preparing students for university study and professional careers. This comprehensive syllabus breakdown explains every key topic area, assessment structure, and learning objective, helping you navigate the 9807 syllabus effectively.

剑桥 Pre-U 会计课程提供了对财务会计和管理会计的深入严格探索，为学生升读大学和从事专业职业做好准备。本文全面解析课程大纲，详细说明每个关键主题领域、评估结构和学习目标，帮助你有效掌握 9807 课程大纲。

1. Introduction to the Pre-U Accounting Qualification | Pre-U 会计资格概述

Cambridge Pre-U Accounting (9807) is a two-year linear qualification designed for post-16 students seeking a deeper understanding of accounting principles, beyond typical A Level depth. It emphasises critical analysis, evaluation, and application of accounting standards in real-world contexts.

剑桥 Pre-U 会计（9807）是一项两年制线性课程，适合 16 岁以上的学生，旨在比典型 A Level 更深入地理解会计原则。它强调对会计准则在真实情境中的批判性分析、评估和应用。

The course develops skills in recording transactions, preparing final accounts for various business structures, interpreting financial performance, and using cost and management accounting techniques for decision-making. Independent research and higher-order thinking are embedded.

该课程培养的技能包括记录交易、为各种企业结构编制最终账目、解释财务绩效以及运用成本和管理会计技术进行决策。课程中融入了独立研究和高级思维能力。

2. Syllabus Content Overview and Assessment Structure | 大纲内容概览与考核结构

The Pre-U Accounting syllabus is divided into three main areas: A) The Accounting Information System, B) Financial Accounting, and C) Elements of Costing and Management Accounting. Students must master all three to succeed in the two compulsory examination papers.

Pre-U 会计大纲分为三个主要部分：A）会计信息系统，B）财务会计，和 C）成本与管理会计要素。学生必须掌握全部三部分内容，以通过两门必考试卷。

Paper 1 is a 3-hour written paper on Financial Accounting, covering the recording system, preparation of financial statements for different entities, and interpretation. It includes structured questions and one full-length financial statement preparation task. Paper 2, also 3 hours, focuses on Cost and Management Accounting, testing costing methods, budgeting, standard costing, and investment appraisal through scenario-based problems.

试卷 1 为 3 小时的财务会计笔试，涵盖记录系统、不同主体财务报表的编制以及解释。试卷包含结构化问题和一项完整的财务报表编制任务。试卷 2 也是 3 小时，侧重于成本和管理会计，通过情景化问题考查成本核算方法、预算编制、标准成本法和投资评估。

There is no coursework; the entire grade is based on the two papers. Each paper carries 50% of the total marks, requiring balanced competence across both disciplines.

没有课程作业；整个成绩基于两场考试。每份试卷占总分的 50%，要求在两大学科领域具备均衡的能力。

3. The Accounting Information System | 会计信息系统

This foundational area ensures students can accurately record transactions and maintain the integrity of accounting records. Topics include double-entry bookkeeping, books of prime entry (sales day book, purchase day book, cash book, and general journal), the ledger system, and the trial balance.

这一基础领域确保学生能够准确记录交易并保持会计记录的完整性。主题包括复式记账、原始分录账簿（销售日记账、采购日记账、现金账簿和普通日记账）、分类账系统以及试算平衡表。

Control accounts for receivables and payables are reconciled with individual ledger balances. Students learn to correct errors that do and do not affect the trial balance, using suspense accounts where necessary. Bank reconciliation statements are also prepared to align cash book and bank statement balances.

应收账款和应付账款的总账控制账户需与明细分类账余额进行调节。学生要学会更正影响试算表和不影响试算表的错误，在必要时使用暂记账户。还要编制银行存款调节表，使现金账簿与银行对账单余额一致。

Incomplete records techniques, including the use of accounting ratios and the statement of affairs, enable the determination of missing figures. The concept of professional ethics and the regulatory environment, such as the role of the IASB, is introduced early.

不完全记录技术，包括使用会计比率和财务状况表，可以确定缺失的数字。职业道德概念以及监管环境，如国际会计准则理事会（IASB）的作用，也会在早期引入。

4. Financial Accounting: Sole Traders, Partnerships & Manufacturing | 财务会计：个体户、合伙企业与制造业

Students learn to prepare financial statements for sole traders (income statement and statement of financial position) with adjustments for accruals, prepayments, depreciation (straight-line and reducing balance), irrecoverable debts, and allowances for receivables. The preparation of fully worked income statements and statements of financial position is a core skill.

学生要学会编制个体户的财务报表（利润表与财务状况表），并进行应计、预付、折旧（直线法和余额递减法）、坏账和应收账款坏账准备的调整。编制完整的利润表和财务状况表是一项核心技能。

Partnership accounting covers the appropriation of profit, interest on capital, partners’ salaries, and the current accounts. Changes in partnership, such as admission of a new partner, retirement, and dissolution, require revaluation of assets and adjustments to goodwill. The relevant financial statements after such changes must be accurately prepared.

合伙企业会计涵盖利润分配、资本利息、合伙人薪金以及往来账户。合伙关系的变动，如新合伙人加入、退休和解散，需要对资产进行重估并调整商誉。必须准确编制变动后的相关财务报表。

Manufacturing accounts are a distinctive feature of Pre-U. Students construct manufacturing statements showing prime cost, factory overheads, and cost of production, linking to the income statement. Issues such as work-in-progress valuation and treatment of manufacturing profit are included.

制造业账户是 Pre-U 课程的一个显著特色。学生要编制制造成本表，列示主要成本、制造费用和生产成本，并与利润表相衔接。包括在产品计价和制造利润处理等问题。

Non-profit organisations’ accounts (income and expenditure accounts, statements of financial position) and subscriptions accounts are also examined, often requiring conversion from receipts and payments accounts.

非营利组织的账目（

Published by TutorHao | Pre-U Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）