IGCSEAccountingCambridge (CIE)2. Sources & Recording of Data

2. Sources & Recording of Data (Cambridge (CIE) IGCSE Accounting)

Get ready for your Cambridge (CIE) IGCSE Accounting exams with our revision resources. Find everything you need to revise this topic, so you can go into your exam confident and prepared. Teachers and examiners write all our resources, and they’re designed specifically for each exam board. We regularly update them to match the latest syllabus, so you’ll only revise the most accurate, up-to-date information. Explore the collection below to get started.

Business Documents & Books of Prime Entry

  1. The Accounting Process
  2. Cash & Credit Transactions
  3. Business Documents for Credit Transactions
  4. Business Documents for Cash Transactions
  5. Journals
  6. Cash Books & The General Journal

Double Entry Book-Keeping with Ledger Accounts

  1. The Ledger
  2. The Double Entry System
  3. Recording Sale Transactions
  4. Recording Purchase Transactions
  5. Recording Dishonoured Cheques
  6. Recording Refunds
  7. Recording Other Transactions
  8. Three-Column Running Balance Format
  9. Balancing Accounts
  10. Transferring Balances at the End of an Accounting Period
  11. Interpreting Accounts & Their Balances

The Cash & Petty Cash Books

  1. Cash & Bank
  2. The Cash Book
  3. Balancing the Cash Book
  4. The Petty Cash Book
Cambridge (CIE) IGCSE Accounting Past Papers