O LEVEL POA TUITION

90% of our regular class students have scored A & B for their POA subject during GCE O Level Exam

More Information about our Tuition Classes

Are you constantly getting mediocre grades that you are on the verge of giving up for O Level? Don’t give up hope, because Best POA is here to help! Our O Level POA Tuition is specially catered to students, like you, who are struggling with POA. We believe that every student has the potential to score distinction with proper guidance and sheer determination.

Topics Covered

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

  • Introduction to business (Types of business ownership)
  • Stakeholders and their decision needs
  • Roles of accounting and accountants
  • Accounting theories
  • Types of business transactions (Cash vs credit transactions)
  • Accounting cycle
  • Types of source document
  • Accounting information system
  • 5 Elements of financial statements (Assets, liabilities, equity, income and expense)
  • Accounting equations (Basic and expanded equations)
  • Understanding double-entry recording system
  • Journal entries (Double-entries for recording of business transactions)
  • Ledger accounts (Opening, recording and closing of ledger accounts)
  • Discounts (Trade vs cash discounts)
  • Interpreting ledger accounts
  • Trial balance
  • Financial statements (Statements of financial performance and position)
  • Income (Definition and accounting theories)
  • Accounting for revenue
  • Accounting for other income
  • Presentation of Income
  • Interpreting revenue and other income
  • Expenses (Definition and accounting theories)
  • Accounting for expenses
  • Presentation of expenses
  • Interpreting other expenses
  • Cash (Cash, cheques, dishonoured cheques, bank statement)
  • Interpreting cash at bank
  • Purposes of internal controls
  • Bank reconciliation (Purposes and presentation)
  • Inventories (Definition and accounting theories)
  • Decision: Which inventory to buy
  • Accounting of inventories (Cost of purchases, cost of sales, FIFO)
  • Accounting for impairment loss on inventory
  • Interpreting inventory
  • Trade receivables (Definition and accounting theories)
  • Decision: Credit worthiness of customers
  • Accounting for trade receivables
  • Accounting for impairment loss on trade receivables
  • Interpreting allowance for impairment of trade receivables
  • Non-current assets (Definition and accounting theories)
  • Accounting for non-current assets (Capital vs revenue expenditures)
  • Accounting for deprecation (Definition, methods, calculation and recording)
  • Interpreting non-current assets
  • Accounting for sale of non-current asset
  • Interpreting sale of non-current asset
  • Trade payables (Definition)
  • Decision: Which supplier to buy from
  • Accounting for trade payables
  • Interpreting trade payables
  • Borrowings (Definition and accounting theories)
  • Accounting for loan
  • Presentation of long-term borrowings
  • Accounting for interest expense
  • Presentation of interest expense
  • Interpreting loan and interest expense
  • Equities (Types of Equities, definition and accounting theories)
  • Owner’s equity (Sole-proprietorship, capital vs drawings accounts)
  • Accounting for owner’s equity
  • Interpreting drawings and capital
  • Shareholders’ equity (Private limited company)
  • Accounting for shareholders’ equity
  • Interpreting share capital, dividends and retained earnings
  • Errors not revealed by trial balance (Definition and types of errors)
  • What are the sources of the transactions recorded in the control accounts?
  • Effects of adjustments
  • Preparation of statements of adjusted trial balance, profit and financial position
  • Financial statement analysis (Calculation and analysis of financial ratios)
  • Profitability
  • Liquidity
  • Efficiency in inventory management
  • Efficiency in trade receivables management

Duration

2-3 hours per lesson
(Once a week)

Fees

$55-$65 per hour
per student

Class Size

1-On-1 / Group Class
available

Location

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

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

Average Exam Results of Our POA Students

GCE O Level

Regular Class

42.6% Students scored A1
32.7% Students scored A2
8.9% Students scored B3

Crash Class

21.6% Students scored A1
30.2% Students scored A2
19.9% Students scored B3

Testimonials From Our POA Students

Gabriel Tan – Serangoon Garden Sec School – 2025

Gabriel Tan - Serangoon Garden Sec School - 2025 1

I want to thank Mr Ling for sparking an interest in POA that I never knew I had. Before joining his classes, I had no hope for the subject and even got ungraded for my end-of-year exams last year. But with his guidance and support, I slowly began to understand and enjoy POA. His insightful experience as an accountant made POA much easier to understand, and his way of teaching helped me see the subject in a new light.… “Gabriel Tan – Serangoon Garden Sec School – 2025”

Gabriel Tan - Serangoon Garden Sec School
( Ungraded to A1 in 2025 GCE ‘N’ Level )

Woong C.H. – Tampines Sec School – 2025

Woong C.H. - Tampines Sec School - 2025 2

Before attending your tuition, I used to memorise accounting double entries without truly understanding them. The same went for all the accounting theories. Although I did average for POA in secondary 3, I knew my foundation was full of cracks and holes. If I had continued that way in secondary 4, I would have surely failed my exams. At one point I almost gave up on POA, but I decided to give your tuition a try. Through your lessons,… “Woong C.H. – Tampines Sec School – 2025”

Woong C.H. - Tampines Sec School
( B4 to A1 in 2025 GCE ‘O’ Level )

Lee H.X. – Bukit Merah Sec School – 2025

Lee H.X. - Bukit Merah Sec School - 2025 3

Best POA definitely lives up to its name! Mr Ling’s lessons are easily digestible. Not only does he break down topics into detail for us to understand, but he also applies topics into real world contexts such as by sharing his own experiences which make the lessons more intriguing. Additionally, this tuition also provides a file with compiled notes and worksheets that is beneficial for self-revision. I relied entirely on these notes for revision and… “Lee H.X. – Bukit Merah Sec School – 2025”

Lee H.X. - Bukit Merah Sec School
( F9 to A2 in 2025 GCE ‘O’ Level )

Marielle Tan – CHIJ Katong Convent – 2025

Marielle Tan - CHIJ Katong Convent - 2025 4

Before I joined Mr. Ling’s POA class, I had no POA knowledge. I also took POA privately so I had no classes in school. I found that Mr Ling’s class was so interesting and easy to learn. At first, I was unwilling to take up POA as a subject, but having taken his class, I started to enjoy POA and it became one of my best and most favourite subjects. He makes each lessons engaging and fun to learn. He… “Marielle Tan – CHIJ Katong Convent – 2025”

Marielle Tan - CHIJ Katong Convent
(No background to A2 in 2025 GCE ‘O’ Level)

Benedict Low – Serangoon Garden Sec School – 2024

Benedict Low - Serangoon Garden Sec School – 2024 5

I would highly recommend Mr Ling’s tuition to anyone who is struggling into POA as his classes are fun, interesting and very easy to understand. Mr Ling’s classes have changed my view on the subject, and made me enjoy POA more.

Benedict Low - Serangoon Garden Sec School
( B4 to A1 in 2024 GCE ‘N’ Level )

Koh Z.J. – Deyi Sec School – 2024

Koh Z.J. - Deyi Sec School – 2024 6

From day 1, Mr Ling brought humor into every lesson, making complex concepts much easier to grasp, whether it was a quirky analogy or a well-timed joke, he always had a way of breaking down difficult concepts in a way that kept me interested and motivated. Thanks to his lessons, I not only gained a solid understanding of accounting, but also developed a genuine appreciation for the subject. Mr Ling’s ability to make learning fun and approachable has been invaluable. “Koh Z.J. – Deyi Sec School – 2024”

Koh Z.J. - Deyi Sec School
( F9 to A2 in 2024 GCE ‘O’ Level )

Loo H.Y. – Meridian Sec School – 2024

Loo H.Y. - Meridian Sec School - 2024 7

Before attending Mr Ling’s lessons, I had little to no hope left for the subject as I was struggling to understand concepts. With his guidance, I managed to grasp concepts easily and my grades improved.

Loo H.Y. - Meridian Sec School
( D7 to A2 in 2024 GCE ‘O’ Level )

Lucas Koh – Broadrick Sec School – 2024

Lucas Koh - Broadrick Sec School - 2024 8

At the start, my POA grade was F9. I thought that I needed to drop POA in Sec 4. During the December holidays, I joined Mr Ling and started seeing improvement. His lessons are interesting as he uses real world context and proof to show the accounting devices/information. He is very clear in his explanations and willing to answer my questions. His set of rules and steady homework allowed me to have constant practice and exposure to many questions. I… “Lucas Koh – Broadrick Sec School – 2024”

Lucas Koh - Broadrick Sec School
( F9 to B3 in 2024 GCE ‘O’ Level )

Lim L.B. – Geylang Methodist Sec School – 2024

Lim L.B. - Geylang Methodist Sec School - 2024 9

Thank you Mr Ling for helping me to build up my confidence in POA. When I first joined in mid-Apr, I had been very confused about everything, I was very blur during lessons in school and had started losing interest in the subject. My grades had seen a decline since Sec 3 and have not gone back up since. After joining Mr Ling’s tuition, I finally started improving. Mr Ling helped me to build a strong foundation and… “Lim L.B. – Geylang Methodist Sec School – 2024”

Lim L.B. - Geylang Methodist Sec School
( F9 to B3 in 2024 GCE ‘O’ Level )

Richelle Tang – Chung Cheng High School (Yishun) – 2023

Richelle Tang - Chung Cheng High School (Yishun) - 2023 10

I initially hated POA because i could not understand what my teachers taught neither did i have anyone to help me. Hence after failing badly in weighted assessment in secondary 3, i decided to pick up tuition. Doing POA in the past seemed impossible but i quickly scored my first A1 after S3 EOY, and have remained as a constant A1 student ever since. Thanks to the help of Mr Ling, it has been so much easier to understand… “Richelle Tang – Chung Cheng High School (Yishun) – 2023”

Richelle Tang - Chung Cheng High School (Yishun)
( Ungraded to A1 in 2023 GCE 'N' Level )

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