Cambridge IGCSE and O Level Accounting Workbook: Hodder Education Group

Cover
Book title
Copyright
Contents
SECTION 1 The fundamentals of accounting
	1 The purpose of accounting
	2 The accounting equation
SECTION 2 Sources and recording of data
	3 The double entry system of book-keeping
	4 Business documents
	5 Books of prime entry
SECTION 3 Verification of accounting records
	6 The trial balance
	7 Correction of errors
	8 Bank reconciliation
	9 Control accounts
SECTION 4 Accounting procedures
	10 Capital and revenue expenditure and receipts
	11 Accounting for depreciation and disposal of non-current assets
	12 Other payables and receivables
	13 Irrecoverable debts and provision for doubtful debts
	14 Valuation of inventory
SECTION 5 Preparation of financial statements
	15 Sole traders
	16 Partnerships
	17 Limited companies
	18 Clubs and societies
	19 Manufacturing accounts
	20 Incomplete records
SECTION 6 Analysis and interpretation
	21 Calculation and understanding of accounting ratios
	22 Interpretation of accounting ratios
	23 Inter-firm comparison
	24 Interested parties
	25 Limitations of accounting statements
SECTION 7 Accounting principles and policies
	26 Accounting principles
	27 Accounting policies