IGCSE Accounting

  

 Complete Notes, Topical Exam Questions and Quizzes                  for IGCSE Accounting 

1 The fundamentals of accounting	1.1 The purpose of accounting
	1.2 The accounting equation
2 Sources and recording of data	2.1 The double entry system of book-keeping
	2.2 Business documents
	2.3 Books of prime entry
3 Verification of accounting records	3.1 The trial balance
	3.2 Correction of errors
	3.3 Bank reconciliation
	3.4 Control accounts
4 Accounting procedures	4.1 Capital and revenue expenditure and receipts
	4.2 Accounting for depreciation and disposal of non-current assets
	4.3 Other payables and other receivables
	4.4 Irrecoverable debts and provision for doubtful debts
	4.5 Valuation of inventory
5 Preparation of financial statements	5.1 Sole traders
	5.2 Partnerships
	5.3 Limited companies
	5.4 Clubs and societies
	5.5 Manufacturing accounts
	5.6 Incomplete records
6 Analysis and interpretation                                                                  7 Accounting principles and policies
	6.1 Calculation and understanding of accounting ratios 6.2 Interpretation of accounting ratios 6.3 Inter-firm comparison 6.4 Interested parties 6.5 Limitations of accounting statements
	7.1 Accounting principles
	7.2 Accounting policies

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