Cambridge O Level Principles of Accounts
Overview
Cambridge O Level Principles of Accounts has been written specifically for the Cambridge O Level Accounting syllabus. Accounting principles and practices have been explained in simple language to enhance the accessibility of the contents to students whose first language is not English. The book reflects the changes in the O Level Principles of Accounts syllabus and applies international accounting terminology.
Features
- Endorsed by Cambridge International Examinations.
- Guidance on preparing for the examination and techniques for use within the examination room.
- Templates for all the main types of final accounts (including the use of ‘new’ terminology).
- Exercises on accounting terminology and definitions.
- Demonstration of how to attempt three-structured exam-type questions.
- Review questions covering the whole syllabus.
- Summarised answers for most of the review questions.
- Online resources for teachers and lecturers.
Contents
- 1. Introduction to accounting
- 2. Double entry bookkeeping - Part A
- 3. The trial balance
- 4. Double entry bookkeeping - Part B
- 5. Business documents
- 6. Books of prime entry
- 7. Financial statements - Part A
- 8. Financial statements - Part B
- 9. Accounting rules
- 10. Other payables and other receivables
- 11. Depreciation and disposal of non-current assets
- 12. Bad debts and provisions for doubtful debts
- 13. Bank reconciliation statements
- 14. Journal entries and correction of errors
- 15. Control accounts
- 16. Incomplete records
- 17. Accounts of clubs and societies
- 18. Partnership accounts - Part A
- 19. Partnership accounts - Part B
- 20. Accounts of manufacturing businesses
- 21. Departmental accounts
- 22. Limited company accounts.
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