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