Home Prime Entry Limited company Ratios Financial statements Other topics Handwritten notes How can the collection period for trade receivables be improved? A2 Level Accounting - Resources, Past Papers, Notes, Exercises & Quizes. They are several assumptions concerned with the recording of transactions in the books. 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. Free CAIE IGCSE Accounting (0452) Theory Preface summarized revision notes written for students, by students. The most important is that the financial statements known as the final accounts must be drafted in the same way. 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This is so that there is a … 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 The Accounting Principles . 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. ADD Interest on Drawings : Abrahams 2 000 : Peterson . There should be one go-to place for all your notes. Studying hard wouldn’t pay off if you don’t save your notes in an organized manner. 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 Net Profit 20 000 . Control accounts. IGCSE Accounting notes. This Cambridge IGCSE papers are created especially for global or international students. Example: Trading and Profit and Loss and Appropriation Account . 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. 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