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1. The Accounting Environment – Types of business organizations, technology in accounting, accounting software functions, professional ethics, and key accounting concepts.

2. Books of Original Entry & Ledger Accounting – Ledgers, classification of accounts, invoices, cash and credit transactions, journal entries, double-entry bookkeeping principles.

3. Control Processes – Trial balance, balancing accounts, identifying errors, incomplete records, financial statement preparation from incomplete records.

4. Depreciation & Financial Statements – Causes and methods of depreciation, recording and disposal of assets, income statements, financial position layouts.

5. Receivables, Payables & Bank Reconciliation – Adjustments for expenses, trade receivables and payables, reconciling bank statements, overdrafts, and dishonored cheques.

6. Accounting Ratios & Partnership Accounts – Profitability, liquidity, and working capital ratios, calculation and interpretation of ratios, financial statements for partnerships, partner agreements.

Edexcel International GCSE Accounting (4AC1) Apr 2019

Mark William

Classification: Student Book

Page count: 251

Viewed: 50

Last update: 3 months ago

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Accounting Student Book , Edexcel IGCSE (9-1) | Free PDF

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