IGCSE Accounting notes

From the accounting equation to full financial statements and ratio analysis — structured exactly around the CIE syllabus so nothing important slips through.

CIE 0452 26 topics Free to read online

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Test yourself · 62 flashcards

Fundamentals of accounting

2 topics

Purpose of accounting Read The accounting equation Read

Sources & recording of data

3 topics

The double entry system Read Business documents Read Books of prime entry Read

Verification of accounting records

4 topics

The trial balance Read Correction of errors Read Bank reconciliation Read Control accounts Read

Accounting procedures

5 topics

Capital & revenue expenditure and receipts Read Depreciation of non-current assets Read Other payables & receivables Read Irrecoverable & doubtful debts Read Valuation of inventory Read

Preparation of financial statements

6 topics

Sole traders Read Partnerships Read Limited companies Read Clubs & societies Read Manufacturing accounts Read Incomplete records Read

Analysis & interpretation

4 topics

Profitability ratios Read Liquidity ratios Read Interested parties Read Limitations of accounting statements Read

Accounting principles & policies

2 topics

Accounting principles Read Accounting policies Read

Test yourself on Accounting

62 key terms pulled from every topic in this subject — rate each one as you go so review time goes to what you don't know yet.

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Definition

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