Accounting
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Pearson Edexcel IGCSE の学習者向けの無料Accounting学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。
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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