With more practice questions than the previous edition and content matched to the Cambridge IGCSE and O Level Accounting syllabuses, this coursebook increases understanding of accounting best practice. Clear step-by-step explanations and instructions help students learn how to record, report, present and interpret financial information while gaining an appreciation of the ways accounting is used in modern business contexts. The coursebook is ideal for those new to accounting. Also available in the series - workbook, revision guide, teacher's resource and Cambridge Elevate enhanced edition. Answers to the coursebook and workbook questions are in the teacher's resource.
Introduction
Where to find each section of the syllabus
How to use this book
Section 1. Chapter 1. Introduction to accounting
Chapter 2. Double entry book-keeping – Part A
Chapter 3. The trial balance
Chapter 4. Double entry book-keeping – Part B
Chapter 5. Petty cash books
Section 1 practice questions
Section 2. Chapter 6. Business documents
Chapter 7. Books of prime entry
Section 2 practice questions
Section 3. Chapter 8. Financial statements – Part A
Chapter 9. Financial statements – Part B
Chapter 10. Accounting rules
Chapter 11. Other payables and other receivables
Chapter 12. Accounting for depreciation and disposal of non-current assets
Chapter 13. Irrecoverable debts and provisions for doubtful debts
Section 3 practice questions
Section 4. Chapter 14. Bank reconciliation statements
Chapter 15. Journal entries and correction of errors
Chapter 16. Control accounts
Chapter 17. Incomplete records
Chapter 18. Clubs and societies
Chapter 19. Partnerships
Chapter 20. Manufacturing accounts
Chapter 21. Limited companies
Chapter 22. Analysis and interpretation
Section 4 practice questions
Index
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