IGCSE Accounting 0452 A0 poster: source documents to trial balance flowchart
IGCSE Accounting 0452 A0 poster: source documents to trial balance flowchart with T-accounts, journals, cash book, discounts. Printable PDF + PNG.
Help students see how every transaction moves through the accounting system with one clear, colour-coded classroom poster. It follows the Cambridge IGCSE Accounting (0452) syllabus. It shows the full journey of a transaction from source document to book of prime entry, then to the ledgers, the trial balance and the financial statements, using one worked example that agrees all the way through.
WHAT’S INCLUDED
A0 landscape poster as a print-ready PDF (1189 × 841 mm, sharp at any size)
High-resolution PNG (7200 × 5091 px) for slides, displays and online lessons
WHAT THE POSTER SHOWS
Four zones, read from top to bottom:
Source documents: sales invoice, purchase invoice, credit note, debit note, receipt and cheque counterfoil
Books of prime entry: sales journal, purchases journal, sales returns journal, purchases returns journal and the three-column cash book
Ledgers: sales ledger, purchases ledger and general ledger, drawn as T-accounts with Dr on the left and Cr on the right
Summary: a trial balance that balances, linked to the income statement and the statement of financial position
Five transaction streams, each with labelled debit and credit arrows:
A. Credit sales
B. Sales returns
C. Credit purchases
D. Purchases returns
E. Cash book and cash discounts (discount allowed and discount received)
KEY FEATURES
One worked example: every journal total, ledger balance and trial balance figure agrees
Clear posting rule: individual amounts go to personal accounts, period totals go to the general ledger
Shows why the cash book is both a book of prime entry and a ledger
Comparison table of trade discount and cash discount: why each is given, when, how each is recorded, the double entry, and the effect on the income statement
Colour key: yellow for source documents, blue for books of prime entry, green for the cash book, purple for ledger accounts, orange for rules
Uses current syllabus terms: trade receivables, trade payables, income statement, statement of financial position
HOW TO USE IT
Classroom display: print at A0, or smaller at A1 or A2
Teaching: project the PNG and follow one stream at a time
Revision: students trace each posting and say which side, debit or credit
Activities: cover the figures and ask students to complete the T-accounts or the trial balance
Homework and handouts: print at A3 or A4 as a reference sheet for the double-entry topics
SUITABLE FOR
Cambridge IGCSE Accounting 0452 and O Level Accounting 7707 teachers, tutors and students. It also works for any introductory bookkeeping or accounting course.
Please note: this is an independent resource that follows the Cambridge IGCSE Accounting syllabus. It is not endorsed by Cambridge International. The business and figures in the example are fictional.














