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Example: Trading and Profit and Loss and Appropriation Account . Theme Topic You should be able to: Check list Comments The purpose of accounting Sources and recording of data 1.1 2.1 Explain the difference between bookkeeping and accounting Bookkeeping means keeping basic financial records, tracking and ADD Interest on Drawings : Abrahams 2 000 : Peterson . Studying hard wouldn’t pay off if you don’t save your notes in an organized manner. cie igcse Smart Notes Online is an educational platform that makes studying Smart, Easier, Better and Less-time consuming. 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Download Introduction to Accounting pdf Notes & Textbook : Here we have provided some details for Introduction to Accounting textbook. You must study as well as keep your notes organized in a designated notebook or folder. Home Prime Entry Limited company Ratios Financial statements Other topics Handwritten notes How can the collection period for trade receivables be improved? This is so that there is a … Accounting Principles and Concepts . In order to do this, an accounting system must be designed. The Accounting Principles . IGCSE & O Level Accounting Workbook Catherine Coucom . This Cambridge IGCSE papers are created especially for global or international students. The aims of the Cambridge IGCSE Accounting syllabus are to enable students to develop: knowledge and understanding of the principles and purposes of accounting for individuals, businesses, non-trading organisations and society as a whole; an understanding of accounting principles, policies, techniques, procedures and terminology Smart Notes Online provides help to the students by classifying resources, such as Books, Revision Guides, Notes, Past Papers, Mark schemes and Examiner reports. A control account checks the arithmetical accuracy of the ledgers, the totals used in the control accounts are from the books of original entry not the ledgers, if they were from the ledgers errors would not be revealed. Complete and updated to the latest syllabus. Net Profit 20 000 . IGCSE accounting theory notes part 2. IGCSE Accounting notes. Free CAIE IGCSE Accounting (0452) Theory Preface summarized revision notes written for students, by students. Control accounts. The Cambridge IGCSE Accounting syllabus introduces learners to the theory and concepts of accounting and the ways in which accounting is used in a variety of modern economic and business contexts. 5) Organise Your Notes: Being organized is a skill that pays off in the long term. Basic Introduction to Accounting is about the purpose of accounting is to provide a means of recording, reporting, summarizing, and interpreting economic data. Cambridge IGCSE Accounting is accepted by universites and employers as proof of an understanding of the theory and concepts of accounting, and the ways in which accounting is used in a variety of modern economic and business contexts. They are several assumptions concerned with the recording of transactions in the books. : Abrahams 2 000: Peterson final accounts must be designed Appropriation.. This Cambridge igcse Papers are created especially for global or international students final accounts must be designed Appropriation. 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