Edexcel IGCSE Accounting: Introduction to Bookkeeping & Accounting Exam Questions By Topic

Private & Public Sector Organisations, Sole Traders & Partnerships, Limited Companies, Stakeholders

Accounting Concepts

Manual & Computerised Systems, Security of Data

Principles of Professional Ethics

Introduction to Business Documents, Business Documents for Credit Transactions, Business Documents for Cash Transactions

The Day Books, The Cash Book, The Petty Cash Book, The Journal

The Accounting Equation, The Double Entry System, Ledgers, 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

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