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Accounting (0452)
8 sections available · 29 chapters available
Free Accounting (0452) study notes for Cambridge IGCSE students. Each chapter breaks down a key concept with examples and practice prompts you can turn into AI drills in the thinka app.
The fundamentals of accounting
The purpose of accounting
The accounting equation
Sources and recording of data
The double entry system of book-keeping
Business documents
Books of prime entry
Verification of accounting records
The trial balance
Correction of errors
Bank reconciliation
Control accounts
Accounting procedures
Capital and revenue expenditure and receipts
Accounting for depreciation and disposal of non-current assets
Other payables and other receivables
Irrecoverable debts and allowance for irrecoverable debts
Valuation of inventory
Preparation of financial statements
Sole traders
Partnerships
Limited companies
Manufacturing accounts
Clubs and societies
Incomplete records
Analysis and interpretation
Calculation and understanding of accounting ratios
Interpretation of accounting ratios
Inter-business comparison
Interested parties
Limitations of accounting statements
Accounting concepts and modern practice
Accounting concepts
Ethical considerations
Technology and sustainability
Accounting principles and policies
Accounting policies
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