Cambridge IGCSE and O Level Accounting Coursebook 2nd Edition by Catherine Coucom, ISBN-13: 978-1316502778

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• Publisher: ‎ Cambridge University Press; 2nd edition (February 6, 2018)
• Language: ‎ English
• 360 pages
• ISBN-10: ‎ 9781316502778
• ISBN-13: ‎ 978-1316502778

Covers the Cambridge IGCSE Accounting syllabus (0452) and Cambridge O Level Accounting syllabus (7110), first examination 2020. 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.

Table of Contents:

Introduction iv
Where to find each section of the syllabus v
How to use this book vi
Acknowledgements iix
Section 1 1
1 Introduction to accounting 2
2 Double entry book-keeping – Part A 10
3 The trial balance 29
4 Double entry book-keeping – Part B 38
5 Petty cash books 52
Section 1: Practice questions 61
Section 2 66
6 Business documents 67
7 Books of prime entry 78
Section 2: Practice questions 89
Section 3 93
8 Financial statements – Part A 94
9 Financial statements – Part B 110
10 Accounting rules 120
11 Other payables and other receivables 132
12 Accounting for depreciation and disposal of non-current assets 153
13 Irrecoverable debts and provisions for doubtful debts 171
Section 3: Practice questions 185
Section 4 193
14 Bank reconciliation statements 194
15 Journal entries and correction of errors 206
16 Control accounts 228
17 Incomplete records 241
18 Accounts of clubs and societies 261
19 Partnerships 277
20 Manufacturing accounts 290
21 Limited companies 302
22 Analysis and interpretation 312
Section 4: Practice questions 331
Glossary 345
Index 349

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