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Accounting
10 sections available · 24 chapters available
Free Accounting study notes for Pearson Edexcel 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 accounting environment
Introduction to bookkeeping
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
Introduction to control processes
The preparation of financial statements
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
Accounting for end of period adjustments
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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