Cambridge (CIE)O Level7707

Accounting

Specification7707

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The Purpose of Accounting

Business Documents

Books of Prime Entry

Double Entry Book-Keeping with Ledger Accounts

The Cash & Petty Cash Books

The Trial Balance & Correction of Errors

Bank Reconciliation

Control Accounts

Capital & Revenue Expenditure & Receipts

Depreciation & Disposal of Non-Current Assets

Other Payables & Other Receivables

Irrecoverable Debts & Provision for Doubtful Debts

Valuation of Inventory

Financial Statements for Sole Traders

Financial Statements for Partnerships

Financial Statements for Limited Companies

Financial Statements for Clubs & Societies

Financial Statements for Manufacturing Businesses

Incomplete Records

Accounting Ratios

Accounting Principles & Policies