CIE IGCSE ACCOUNTING
TOPICAL PAST PAPER QUESTIONS
PAPER 2, SECTION B ONLY
1.0 The fundamentals of accounting
– The purpose of accounting
– The accounting equation
2.0 Sources and recording of data
– The double entry system of book-keeping
– Business documents
– Books of prime entry – Cash book
– Books of prime entry – Petty cash book
– Books of prime entry – Journals
3.0 Verification of accounting records
– The trial balance
– Correction of errors
– Bank reconciliation
– Control accounts
4.0 Accounting procedures
– Capital and revenue expenditure and receipts
– Accounting for depreciation and disposal of non-current assets
– Other payables and other receivables
– Irrecoverable debts and provision for doubtful debts
– Valuation of inventory
5.0 Preparation of financial statements
6.0 Analysis and interpretation
7.0 Accounting principles and policies
– Accounting principles
– Accounting policies