Oxford University Press
Essential Accounting for Cambridge IGCSE® & O Level
David Austen, Christine Gilchrist, Peter Hailstone
Essential Accounting for Cambridge IGCSE® & O Level
US$ 35.99
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Support your EAL learners with the clear approach of Essential Accounting for Cambridge IGCSE & O Level (Third Edition), which builds understanding and confidence. Written by examiners, it is fully matched to the latest syllabus (0452/7707), for examination from 2020

Front Cover
Title Page
1 The purpose of accounting
1.1 The purpose of accounting
1.2 Assets, liabilities and capital
1.3 The accounting equation and simple statements of financial position
1.4 Preparing a classified statement of financial position
Practice questions
2 Source and recording of data
2.1 The effect of transactions on items in a statement of financial position
2.1 Practice questions
2.2 Using T accounts
2.3 Preparing ledger accounts
2.2–2.3 Practice questions
2.4 Using expense, purchases, sales and drawings accounts
2.5 Getting used to the new account
2.4–2.5 Practice questions
2.6 How to prepare a trial balance
2.6 Practice question
2.7 Preparing simple income statements
2.8 Preparing the first part of the income statement
2.9 Preparing the second part of the income statement
2.7–2.9 Practice questions
2.10 How to balance accounts
2.11 How to close accounts
2.10–2.11 Practice questions
2.12–2.15 Sources and recording of date: business documents
2.12 Source documents and credit purchases
2.13 Posting the purchases journal
2.14 Recording credit sales
2.15 Trade discount
2.12–2.15 Practice questions
2.16 Recording purchases returns
2.17 Recording sales returns
2.16–2.17 Practice questions
2.18 Books of prime entry: the cash boo
2.19 The two-column cash book
2.20 Cash discounts
2.21 The three-column cash book
2.18–2.21 Practice questions
2.22 Books of prime entry: the petty cash book
2.23 Recording petty cash payments
2.24 Preparing a petty cash book
2.22–2.24 Practice questions
2.25 Books of prime entry: the general journal
2.26 How to make journal entries
2.25–2.26 Practice questions
3 Verification of accounting records
3.1 Errors not revealed by the trial balance
3.2 More errors not revealed by the trial balance
3.3 Errors that are revealed by the trial balance
3.4 Correcting profits and statements of financial position
3.1–3.4 Practice questions
3.5 Bank reconciliation statements
3.6 How to prepare a bank statement
3.7 Comparing a cash book (bank columns) with a bank statement
3.8 The reconciliation process
3.5–3.8 Practice questions
3.9 Control accounts
3.10 Preparing sales and purchases ledger control accounts
3.11 Other entries in control accounts
3.12 More about preparing control accounts
3.9–3.12 Practice questions
4 Accounting procedures
4.1 The effect of inventory on gross profit
4.2 More about the income statement
4.3 How to value inventories
4.1–4.3 Practice questions
4.4 Capital and revenue expenditure
4.5 Capital and revenue receipts
4.4–4.5 Practice questions
4.6 Depreciation and the disposal of non-current assets
4.7 How to calculate depreciation
4.8 Recording depreciation in the accounts
4.9 Depreciation and the statement of financial position
4.10 Recording the disposal of a non-current asset
4.6–4.10 Practice questions
4.11 Adjusting expenses
4.12 Adjusting income
4.13 Preparing financial statements with adjustments to expenses and income
4.11–4.13 Practice questions
4.14 Irrecoverable debts and provisions for doubtful debts
4.15 Irrecoverable debts and the recovery of debts written off
4.16 Provisions for doubtful debts
4.17 Keeping a provision for doubtful debts up to date
4.14–4.17 Practice questions
5 Preparation of financial statements
5.1 Sole trader financial statements
5.2 More about the statement of financial position
Chapter 5 Practice questions
5.3 Partnerships
5.4 Sharing profits and losses
5.5 More about sharing profits and losses
5.6 Preparing the accounting records
5.7 Partnerships statements of financial position
5.3–5.7 Practice questions
5.8 Limited companies
5.9 Limited companies: the background
5.10 Debentures and dividends
5.11 Financial statements
5.12 Statements of change in equity
5.13 Statements of financial position
5.8–5.13 Practice questions
5.14 Clubs and societies
5.15 Preparing an income and expenditure account
5.16 Subscriptions and fund-raising activities
5.17 Club statements of financial position
5.14–5.17 Practice questions
5.18 Manufacturing accounts
5.19 Preparing a manufacturing account
5.20 Manufacturer’s financial statements
5.18–5.20 Practice questions
5.21 Incomplete records
5.22 Calculating profits and losses from minimal information
5.23 Preparing end-of-year financial statements from basic records
5.24 Using ratios to find missing figures
5.25 Preparing end-of-year financial statements: illustration
5.21–5.25 Practice questions
6 Analysis and interpretation
6.1 Income statement and statement of financial position ratios
6.1 Practice questions
6.2 Interpreting accounting statements
6.3 Interpreting ratios: the income statement
6.4 Interpreting ratios: the statement of financial position
6.5 Interpreting ratios: more on the statement of financial position
6.6 Interpreting a business’s results
Chapter 6 Practice questions
7 Accounting principles and policies
7.1 The main accounting principles: (part 1)
7.2 The main accounting principles: (part 2)
7.3 The main accounting principles: (part 3)
7.1–7.3 Practice questions
Back Cover
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