Acc (IGCSE)

Cambridge IGCSE Accounting (0452)

Syllabus

1. The double entry system of book-keeping
2. Business documents
3. Books of prime (original) entry
4. The ledger
5. The trial balance
6. Correction of errors
7. Bank reconciliation
8. Control accounts
9. Capital and revenue expenditure and receipts
10. Accounting for depreciation and disposal of non-current assets
11. Other payables and other receivables
12. Bad debts and provision for doubtful debts
13. Valuation of inventory
14. Sole traders
15. Partnerships
16. Limited liability companies
17. Clubs and societies
18. Manufacturing accounts
19. Incomplete records
20. Analysis and interpretation
21. Accounting principles and policies

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