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1. Current liabilities identification, books of original entry, accounting errors types, depreciation purpose, professional ethics principles, double entry for drawings

2. Source documents classification, private vs public sector objectives, financial statements stakeholders, accounting concepts for provisions, irrecoverable debts differences

3. Trial balance preparation, suspense account usage, journal entries for error correction, trade payables account management, credit terms evaluation, cash vs credit sales

4. Bank reconciliation statement advantages, updated cash book preparation, unpresented cheques, outstanding lodgements, financial position classification

5. Depreciation causes, capital vs revenue expenditure differences, motor vehicle accounting, reducing balance method, disposal account preparation, provision for depreciation

6. Trade receivables ledger control account, dishonoured cheques reasons, manual vs computerized bookkeeping system evaluation, efficiency, error reduction, real-time reporting

Edexcel International GCSE Accounting (4AC1) Jun 2022

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Classification: Edexcel Paper 1

Page count: 20

Viewed: 39

Last update: a month ago

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Accounting 4AC1/01 June 2022 | Edexcel IGCSE Past Papers With Mark Scheme

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