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 ...