Cambridge IGCSE Accounting (0452)
Syllabus
- The double entry system of book-keeping
- Business documents
- Books of prime (original) entry
- The ledger
- The trial balance
- Correction of errors
- Bank reconciliation
- Control accounts
- Capital and revenue expenditure and receipts
- Accounting for depreciation and disposal of non-current assets
- Other payables and other receivables
- Bad debts and provision for doubtful debts
- Valuation of inventory
- Sole traders
- Partnerships
- Limited liability companies
- Clubs and societies
- Manufacturing accounts
- Incomplete records
- Analysis and interpretation
- Accounting principles and policies
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