CAIE IGCSE Accounting – Preparation of Financial Statements: clear formats and worked notes for Income Statement (trading & P/L), Statement of Financial Position, and key adjustments (prepayments, accruals).  Covers sole traders, partnerships (P\\\\&L Appropriation; capital/current accounts), limited companies (share capital, dividends, debentures, statement of changes in equity), clubs & societies, manufacturing accounts, and incomplete records.