Cambridge O Level Principles of Accounts

Description

Cambridge O Level Principles of Accounts has been designed specifically to meet the requirements of the Cambridge syllabus.

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.

Key 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.

Table of 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.