O Level 7707 Accounts/IGCSE 0452 Accounting ARD | Urdu/Hindi

Description

The aims of this course 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 concepts, principles, policies, techniques, procedures and terminology

• improved skills of numeracy, literacy, communication, enquiry, presentation and interpretation

• improved accuracy, orderliness and the ability to think logically

• an excellent foundation for advanced study

Curriculum

1 The fundamentals of accounting
1.1 The purpose of accounting
1.2 The accounting equation

2 Sources and recording of data
2.1 The double entry system of book-keeping
2.2 Business documents
2.3 Books of prime entry

3 Verification of accounting records
3.1 The trial balance
3.2 Correction of errors
3.3 Bank reconciliation
3.4 Control accounts

4 Accounting procedures
4.1 Capital and revenue expenditure and receipts
4.2 Accounting for depreciation and disposal of non-current assets
4.3 Other payables and other receivables
4.4 Irrecoverable debts and provision for doubtful debts
4.5 Valuation of inventory

5 Preparation of financial statements
5.1 Sole traders
5.2 Partnerships
5.3 Limited companies
5.4 Clubs and societies
5.5 Manufacturing accounts
5.6 Incomplete records

6 Analysis and interpretation
6.1 Calculation and understanding of accounting ratios
6.2 Interpretation of accounting ratios
6.3 Inter-firm comparison
6.4 Interested parties
6.5 Limitations of accounting statements

7 Accounting principles and policies
7.1 Accounting principles
7.2 Accounting policies

Includes Video Lessons for Topical Past Paper CAIE / IGCSE Exam Questions

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