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Accounting
Cambridge IGCSE · 0452
1.1The purpose of accounting
1.2The accounting equation
2.1The double entry system of book-keeping
2.2Business documents
2.3Books of prime entry
3.1The trial balance
3.2Correction of errors
3.3Bank reconciliation
3.4Control accounts
4.1Capital and revenue expenditure and receipts
4.2Accounting for depreciation and disposal of non-current assets
4.3Other payables and other receivables
4.4Irrecoverable debts and provision for doubtful debts
4.5Valuation of inventory
5.1Sole traders
5.2Partnerships
5.3Limited companies
5.4Clubs and societies
5.5Manufacturing accounts
5.6Incomplete records
6.1Calculation and understanding of accounting ratios
6.2Interpretation of accounting ratios
6.3Inter-firm comparison
6.4Interested parties
6.5Limitations of accounting statements
7.1Accounting principles
7.2Accounting policies