100% of our regular class students scored A1 for their POA subject during GCE N Level

More Information about our Tuition Classes

Are you demoralized with not being able to understand accounting concepts or balance that income statement? Don’t lose hope! Here at Best POA, our N Level POA Tuition is catered specifically to help you at any level of your understanding of the subject. We believe that with perseverance and proper guidance, you will be able to achieve the results you are looking for.

Topics Covered

Topics covered for N Level POA Tuition are based on the POA textbook

1. Introduction to Accounting

  • What is accounting?
  • What role does accounting play in businesses?
  • Why are professional ethics important in accounting?
  • What are the different types of business entities?

2. The Accounting Information System

  • What is a business transaction?
  • What are the different types of business transactions?
  • How are business transactions processed?
  • What is the accounting cycle?

3. Elements of the Financial Statements and the Accounting Equation

  • What are the elements of the financial statements?
  • What is the accounting equation?
  • What are the effects of business transactions on the accounting equation?

4. The Concept of Double-entry

  • How does a business record its business transactions?
  • What is the format of the ledger accounts?
  • What are the double-entry recording rules?
  • How are business transactions recorded in the ledger accounts?

5. Special Journals

  • What are Special Journals?
  • How are transactions first recorded in the Purchases and Purchases Returns Journals?
  • How are transactions first recorded in the Sales and Sales Returns Journals?

6. Cash Book and Petty Cash Book

  • How are cash at bank and cash in hand differentiated?
  • What is a cash discount?
  • How are transactions first recorded in the Cash Book?
  • How are transactions recorded in the Petty Cash Book?

7. Bank Reconciliation

  • How do the business and bank record the transactions in the business bank account differently?
  • Why are bank reconciliations necessary?
  • What are the steps in a bank reconciliation process?
  • What are the effects of bank reconciliation adjustments on profit?

8. Trial Balance

  • What is a Trial Balance and what is it used for?
  • How is a Trial Balance prepared?

9. Income Statement

  • What is an Income Statement?
  • How is an Income Statement prepared from the Trial Balance?
  • What happens to the income and expense accounts after the Income Statement is prepared?

10. Balance Sheet

  • What is a Balance Sheet?
  • How is a simplified Balance Sheet prepared from the Trial Balance?
  • How is a classified Balance Sheet prepared from the Trial Balance?
  • How is the Balance Sheet analysed?
  • What are the effects of transactions on the Balance Sheet?

11. Prepayments and Accruals

  • When and how are income and expenses of a business recognised?
  • What are the types of adjustments to be made to expenses and income?

12. Inventory

  • What is inventory?
  • How is inventory accounted for?
  • How is the cost of sales calculated?
  • What happens when the value of inventory falls below its cost?
  • How would an error in valuation of inventory affect the accounts?

13. Non-current Assets

  • How is the purchase of a non-current asset accounted for?
  • What is the difference between capital and revenue expenditures?
  • How is depreciation accounted for?

14. Trade Receivables

  • How are transactions relating to trade receivables recorded?
  • How is impairment loss on trade receivables accounted for?

15. Trade Payables and Long-term Borrowings

  • How are transactions relating to trade payables recorded?
  • What are borrowings?

16. Control Accounts

  • What is control account?
  • What are the sources of the transactions recorded in the control accounts?
  • How are control accounts prepared?

17. Correction of Errors

  • What are the errors not revealed by a Trial Balance?
  • How are the errors not revealed by a Trial Balance corrected?
  • What are the effects of the correction of errors on the Trial Balance?
  • What are the effects of errors on profit?
  • What are the effects of the correction of errors on profit?
  • What are the effects of errors on the Balance Sheet?
  • What are the effects of the correction of errors on the Balance Sheet?

18. Business Entities (POA Textbook chapter 19)

  • What is equity?
  • How is the owner's equity of a sole proprietorship accounted for?


2-3 hours per lesson
(Twice a week)


$45-$60 per hour
per student

Class Size

1-To-1 / Group Class


Blk 56 Geylang Bahru
5 mins walk from Geylang Bahru MRT Station (DT24)

Bookings on priority basis, please call 9050 9010 for class availability.

Recent Exam Results of Our POA N-Level Students

2019 GCE N-Level

69.2% students scored A1
30.8% students scored A2

100% of our N(A) Level students scored DISTINCTION in the 2019 N-Level POA Exam!

Testimonials From Our POA Students

Harold Tan Photo

Mr Ling has developed my interest in POA. I only joined his class nearing the end of Sec 3. At that time, I did not understand why this is a need to learn this subject or why is this subject so difficult to study. However, after joining his class I suddenly felt POA was very easy and could be one of my best subjects. My grades in Sec 3 were F9s for POA, but within 4 months, by the time… “Harold Tan – Bartley Sec School”

Harold Tan - Bartley Sec School
( F9 to A1 in 2017 GCE 'O' Level )
Roan Choo - Photo

POA. Principle of accounts. It was my weakest subject in secondary 3 no matter how hard I tried, I just could not seem to find the correct ways to study POA. At the time I thought:” A pass for POA would be a miracle for me.” and that’s when I found the answer, Mr Ling’s POA tuition. Mr Ling believes in the basics, he believes that we must build a strong foundation of knowledge in order to succeed in POA… “Roan Choo – St. Patrick’s School”

Roan Choo – St. Patrick's School
( F9 to A1 in 2017 GCE 'O' Level )
Lim Wen Jing Photo

Dear Mr Ling, Thank you, Mr Ling for your generosity and knowledges. Before I joined Mr Ling’s POA class, I have always gotten F9 for POA. I feel demoralised and wanted to give up POA. To help with my POA, my father brought me to Mr Ling. Initially, I thought that it was impossible to pass, regardless whether I have tuition or not as my basics were very weak. However, after a few months with Mr Ling’s guidance and commitment… “Lim W.J. – Bukit Merah Sec School”

Lim W.J. – Bukit Merah Sec School
( F9 to A1 in 2017 GCE 'O' Level )
Sean Wee Photo

Mr Ling was able to help me understand accounting concepts fully, while making class fun and engaging at the same time. Mr Ling also went the extra mile to show me concepts and practices that are used in the working world to further broaden my horizon so that I would be able to understand the topics better and be able to link the topics together in order to see the big picture and accounting as an entire process. Mr Ling… “Sean Wee – Anglo-Chinese School (Barker Rd)”

Sean Wee – Anglo-Chinese School (Barker Rd)
( A1 in 2017 GCE 'O' Level )
Matthew Chua Photo

Mr Ling’s class took my grade from a F9 to an A1. I really couldn’t have done it without his help. Mr Ling’s classes are extremely interactive and interesting as he would use real life examples. This helped us understand accounting concepts much easier. His teaching method is understand and not memorise which worked wonders so no matter what the question was, I was able to do it. Not only but his notes are extremely comprehensive and if I had… “Matthew Chua – Anglo-Chinese School (Barker Rd)”

Matthew Chua - Anglo-Chinese School (Barker Rd)
( F9 to A1 in 2017 GCE 'O' Level )
Ng Zi Xuan Photo

I always thought that Principles of Account was a very boring subject and I would not be needing it for the future. I have always scored F9 in poa exam or test because of my disinterest and I thought I will fail badly in o level. After I joined Mr Ling’s poa tuition, I realized poa was not that hard or difficult as I had presumed. Mr Ling’s explanation and notes are very detailed yet very easy to understand. Mr… “Ng Z.X. – Orchid Park Sec School”

Ng Z.X. - Orchid Park Sec School
( F9 to A1 in 2017 GCE 'O' Level )
Ernest Booi Photo

Before I joined Mr Ling’s POA class, I was a F9 student with a single digit score but after attending his classes. I gained a lot of confidence and managed to score an astonishing A1 for O-Levels. In Mr Ling’s class, he will provide his students with POA notes made by yours truly, making it more unique and detailed as compared to the notes given by the school. Without the help of Mr Ling and his rich knowledge of accounting,… “Ernest Booi – Orchid Park Sec School”

Ernest Booi - Orchid Park Sec School
( F9 to A1 in 2017 GCE 'O' Level )
Photo of Aakash

The first time I entered into Mr Ling’s POA class, I was told that I was not disciplined enough to do work or follow instructions. But after a few months, I learnt to be more disciplined and was able to become better at POA. The skills that I learnt from Mr Ling is way better than at school. The lessons are very interesting and each lesson has certain meaning.

Aakash – Gan Eng Seng School
( F9 to A1 in 2017 GCE 'O' Level )
Joshuaah Burley Photo

Mr Ling has definitely developed my perspective and understanding of POA since I joined in April 2017. I had almost give up on POA and was very close to throwing in the towel after constantly witnessing F9s for every single examination / test I sat for. After being recommended to Mr Ling by my school classmate was where things had finally started to change and I had begun to enjoy doing POA exercises and learning concepts under Mr Ling’s watchful… “Joshuaah Burley – Anglo-Chinese School (Barker Rd)”

Joshuaah Burley – Anglo-Chinese School (Barker Rd)
( F9 to A2 in 2017 GCE 'O' Level )
Yeo Kai Wen Photo

I started POA lessons with Mr Ling when I was in Sec 2, moving on to Sec 3. Being excited about learning a new subject. I learnt fast and managed to achieve an A1 in my Sec 3 mid-years. However, complacency got the better of me and I started to not complete my homework and even space-out during tuition lessons. As such, my grades dropped drastically and I was averaging a C6 grade up till my Prelims. Thankfully, Mr Ling… “Yeo K.W. – Anglo-Chinese School (Barker Rd)”

Yeo K.W. - Anglo-Chinese School (Barker Rd)
( A2 in 2017 GCE 'O' Level )

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