Cambridge IGCSE Accounting (0452)


  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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