Accounting 0452
Prepare for Cambridge IGCSE Accounting 0452 with the topic map and study tools available in NeuraGeek.
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Topic 01
The fundamentals of accounting
- 01The purpose of accounting
- 02The accounting equation
Topic 02
Sources and recording of data
- 01The double entry system of book-keeping
- 02Business documents
- 03Books of prime entry
Topic 03
Verification of accounting records
- 01The trial balance
- 02Correction of errors
- 03Bank reconciliation
- 04Control accounts
Topic 04
Accounting procedures
- 01Capital and revenue expenditure and receipts
- 02Accounting for depreciation and disposal of non-current assets
- 03Other payables and other receivables
- 04Irrecoverable debts and provision for doubtful debts
- 05Valuation of inventory
Topic 05
Preparation of financial statements
- 01Sole traders
- 02Partnerships
- 03Limited companies
- 04Clubs and societies
- 05Manufacturing accounts
- 06Incomplete records
Topic 06
Analysis and interpretation
- 01Calculation and understanding of accounting ratios
- 02Interpretation of accounting ratios
- 03Inter-firm comparison
- 04Interested parties
- 05Limitations of accounting statements
Topic 07
Accounting principles and policies
- 01Accounting principles
- 02Accounting policies
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