IGCSEAccountingEdexcelIntroduction to Bookkeeping & AccountingRevision Notes

Edexcel IGCSE Accounting: Introduction to Bookkeeping & Accounting
Revision Notes

Exam code: 4AC1

Concise resources for the Edexcel IGCSE Accounting: Introduction to Bookkeeping & Accounting course.

The Accounting Environment

Private & Public Sector Organisations

Sole Traders & Partnerships

Limited Companies

Accounting Concepts

Manual & Computerised Systems

Security of Data

Principles of Professional Ethics

Introduction to Bookkeeping

Introduction to Business Documents

Business Documents for Credit Transactions

Business Documents for Cash Transactions

The Petty Cash Book

The Accounting Equation

The Double Entry System

Recording Sale Transactions

Recording Purchase Transactions

Recording Other Transactions

Balancing Accounts

Transferring Balances to the Income Statement

Interpreting Accounts & Their Balances

Capital & Revenue Expenditure

Effects of Incorrect Treatment of Expenditure

Causes of Depreciation

Methods of Depreciation

Provision for Depreciation

Disposal of Non-Current Assets

Irrecoverable Debts

Provision for Irrecoverable Debts

Accrued & Prepaid Expenses

Accrued & Prepaid Income

Introduction to Control Processes

The Trial Balance

Purpose of a Control Account

Trade Receivables Ledger Control Account

Trade Payables Ledger Control Account

Errors & Journal Entries

Errors & The Suspense Account

Impact of Errors on Profit & Financial Position

Use of a Bank Statement

Bank Reconciliation Statements

Exam boards

Study tools

Edexcel IGCSE Accounting · Past Papers

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