Complete Accounting for Cambridge IGCSE® & O Level

An excellent book for students learning bookkeeping and accountancy for the first time. Comprehensive and easy to follow, it provides the ideal foundation for further study and a future career in the accountancy profession.

• Syllabus matching grid 1 Basic accounting principles 1.1: The role of accounting 1.2: The double-entry system of book-keeping 1.3: Documentary records 1.4: Books of prime entry 1.5: The cash book 1.6: The general journal 1.7: The ledger 1.8: The trial balance 1.9: Adjustments to ledger accounts 2 Accounting procedures 2.1: Capital and revenue expenditure and receipts 2.2: Accounting for depreciation 2.3: Correction of errors 2.4: Control accounts 3 Final statements 3.1: Income statements 3.2: Statements of financial position 4 Preparation of financial statements 4.1: Sole traders 4.2: Partnerships 4.3: Clubs and societies 4.4: Preparing financial statements from incomplete records 4.5: Limited liability companies 4.6: Manufacturing accounts 5 Payroll accounts 5.1: Payroll records 5.2: Book-keeping entries for payroll 6 Advanced principles 6.1: Financial relationships 6.2: Accounting principles