Flashcards
Cambridge IGCSE Accounting
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1 deck · 2147 cards
28 topics
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Open the flashcards for a single topic, or choose the full deck to study every topic.
- 1.1 The purpose of accounting52 cards
- 1.2 The accounting equation70 cards
- 2.1 The double entry system of book-keeping86 cards
- 2.2 Business documents83 cards
- 2.3 Books of prime entry128 cards
- 3.1 The trial balance60 cards
- 3.2 Corrections of errors92 cards
- 3.3 Bank reconciliation78 cards
- 3.4 Control accounts96 cards
- 4.1 Capital and revenue expenditure and receipts73 cards
- 4.2 Accounting for depreciation and disposal of non-current assets101 cards
- 4.3 Other payables and other receivables105 cards
- 4.4 Irrecoverable debts and allowance for irrecoverable debts104 cards
- 4.5 Valuation of inventory76 cards
- 5.1 Sole traders77 cards
- 5.2 Partnerships74 cards
- 5.3 Limited companies72 cards
- 5.4 Manufacturing accounts74 cards
- 5.5 Clubs and societies75 cards
- 5.6 Incomplete records75 cards
- 6.1 Calculation and understanding of accounting ratios83 cards
- 6.2 Interpretation of accounting ratios87 cards
- 6.3 Inter-business comparison56 cards
- 6.4 Interested parties56 cards
- 6.5 Limitations of accounting statements54 cards
- 7.1 Accounting concepts48 cards
- 7.2 Ethical considerations38 cards
- 7.3 Technology and sustainability74 cards