✦ CAIE · IGCSE · 0452

IGCSE
Accounting

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Section 2 — Books of Prime Entry
Books of Prime Entry — Cash Book
2.31
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Books of Prime Entry — Petty Cash Book
2.32
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Books of Prime Entry — Journals
2.33
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Section 3 — Verification of Accounting Records
Correction of Errors
3.2
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Bank Reconciliation
3.3
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Control Accounts
3.4
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Section 4 — Adjustments & Accounting Concepts
Capital & Revenue Expenditure
4.1
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Depreciation & Disposal of Non-Current Assets
4.2
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Other Payables & Other Receivables
4.3
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Provision for Doubtful Debts
4.4
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Valuation of Inventory
4.5
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Section 5 — Preparation of Financial Statements
Sole Trader
5.1
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Partnership
5.2
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Limited Companies
5.3
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Clubs & Societies
5.4
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Manufacturing Accounts
5.5
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Incomplete Records
5.6
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Section 6 — Analysis & Communication
Ratio Analysis
6.1
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