QCE Accounting past exams 2020–2025, by year and topic

The rest of the syllabus

Question-level mapping for these areas is still being verified. Every official paper covering them is in the year table above.

• Cash management (Unit 3, Topic 1) — Nature of cash and cash flows · Bank reconciliation · Cash budgets — estimated receipts from accounts receivable and GST payable/receivable · Spreadsheet features/functions for cash budgeting · Comparison of cash budgets vs Statement of Cash Flows
• Managing resources for a sole trader business (Unit 3, Topic 2) — Resource acquisition and management decisions · Asset valuation and depreciation choices · Non-current asset registers · Ethical considerations in resource management
• Accounting for a trading GST business (Unit 3/4 transition — recording and reporting) — Double entry accounting for trading businesses · GST-inclusive transactions · Balance day adjustments (accrued/prepaid revenue and expenses) · Perpetual inventory system
• Complete accounting process for a trading GST business (Unit 4, Topic 2) — General journal entries · Ledger and trial balance preparation · Fully classified Statement of Profit or Loss · Fully classified Statement of Financial Position · Statement of Cash Flows preparation
• Performance analysis of a public company (Unit 4, Topic 3) — Profitability ratios · Liquidity ratios · Stability ratios · Ratio, vertical, horizontal and trend analysis · Factors complicating financial statement comparisons · Benchmarking within an industry · Stakeholder use of analysis results
• Entities and the role of accounting (Unit 1 — foundational, not externally examined) — Types of business entities · Role and users of accounting information · Double entry accounting principles
• End-of-period reporting (Units 1–2 — foundational, not externally examined) — End-of-month reporting for a service business (no GST) · End-of-year reporting for a trading GST business