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Accounting
5 sections available · 24 chapters available
Free Accounting study notes for Pearson Edexcel IGCSE students. Each chapter covers a key topic with examples and practice prompts you can continue inside the thinka app.
Topic 1: The accounting environment
Types of business organisation
Accounting concepts
Use of technology in accounting
Professional ethics
Topic 2: Introduction to bookkeeping
Business documentation
Books of original entry
Ledger accounting
Capital expenditure and revenue expenditure
Depreciation
Irrecoverable debts
Other receivables and payables
Topic 3: Introduction to control processes
Trial balance
Control accounts
Correction of errors
Bank reconciliation statements
Topic 4: The preparation of financial statements
Financial statements of a sole trader
Financial statements of a partnership
Incomplete records
The calculation and interpretation of accounting ratios
Financial statements of a manufacturer
Topic 5: Accounting for end of period adjustments
Application of accounting concepts
Depreciation (end of period adjustments)
Irrecoverable debts (end of period adjustments)
Other receivables and payables (end of period adjustments)
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