CIE IGCSE - Accounting

CIE | IGCSE | Accounting

The fundamentals of accounting

The purpose of accounting

The accounting equation

CIE | IGCSE | Accounting

Sources and recording of data

The double entry system of book-keeping

Business documents

Books of prime entry

CIE | IGCSE | Accounting

Verification of accounting records

The trial balance

Correction of errors

Bank reconciliation

Control accounts

CIE | IGCSE | Accounting

Accounting procedures

Capital and revenue expenditure and receipts

Accounting for depreciation and disposal of non-current assets

Other payables and other receivables

Irrecoverable debts and provision for doubtful debts

Valuation of inventory

CIE | IGCSE | Accounting

Preparation of financial statements

Sole traders

Partnerships

Limited companies

Clubs and societies

Manufacturing accounts

Incomplete records

CIE | IGCSE | Accounting

Analysis and interpretation

Calculation and understanding of accounting ratios

Interpretation of accounting ratios

Inter-firm comparison

Interested parties

Limitations of accounting statements

CIE | IGCSE | Accounting

Accounting principles and policies

Accounting principles

Accounting policies