Description
- Full syllabus support with a comprehensive mapping grid drawn directly from the latest syllabuses (0452/7707)
- Progress tracking with clear mapping to the course aims and objectives
- Connecting theory to practice with engaging, realistic activities
- Ensuring exam success with integrated support for the updated assessments
- Achievement in future study with challenging enrichment exercises and content, extending knowledge beyond Cambridge syllabus requirements
- Extending learning with interactive tests, revision checklists, sample accounting documents, exam-style practice, and Student Book answers on the accompanying support site
- Table of Contents:
- 1. Basic accounting principles
- The role of accounting
- The double-entry system of book-keeping
- Documentary records
- Books of prime entry
- The cash book
- The general journal
- The ledger
- The trial balance
- Adjustments to ledger accounts
- 2. Accounting procedures
- Capital and revenue expenditure and receipts
- Accounting for depreciation
- Correction of errors
- Control accounts
- 3. Final statements
- Income statements
- Statements of financial position
- Preparation of financial statements
- Sole traders
- Partnerships
- Clubs and societies
- 4. Preparing financial statements from incomplete records
- Limited liability companies
- Manufacturing accounts
- 5. Payroll accounts
- Payroll records
- Book-keeping entries for payroll
- 6. Advanced principles
- Financial relationships
- Accounting principles
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