Accounting made simple for O Level GCSE & IGCSE Exams

سرفصل های دوره

Basic accounting till financial statements and ratio analysis. 10+ past papers solved. Complete O level 2023-25 syllabus

1. Introduction

1. For whom is this course

2.1 Cambridge OLevel Accounting Syllabus.html

2. OLevel Accounting - Syllabus, Exam format and Assessment objectives

3. Instruction to students

2. Accounting Equation

1. Accounting Equation - Concept

2. Accounting Equation - Past Exam MCQs Explained

3. Accounting Equation.html

3. Book-keeping & Accounting - Meaning

1. Book-keeping Vs Accounting

2. Book-keeping vs Accounting.html

4. Accounting Cycle

1. Accounting Cycle Concept

2. Accounting Cycle - Past Exam MCQs Explained

3. Accounting Cycle.html

5. Source Documents

1. Source Documents Concept

2. Source Documents - Past Exam MCQs Explained

3. Source Documents.html

6. Goods or Merchandise

1. Goods Concept

2. Goods in accounting.html

7. Meaning and Format of an account

1. What is an account

2. Meaning of an account.html

8. Double Entry System

1. Double entry system and rules of debit and credit

2. Debit-Credit Rules.html

9. Balancing off an account

1. How to balance off an account periodically

2. Balancing off an account.html

10. Trial Balance

1. Trial Balance - Meaning and how to prepare it

2. Trial Balance.html

11. Journals or Day Books

1. Journals - Different types and their purpose

2. Journals.html

12. Cash Books

1. One-column Cash Book

2. Two and Three-Column Cash Book

3. Cash Book Past Exam Paper 2 Explained

4. Cash Book.html

13. Purchases and Purchase Returns Journals

1. Purchases and Purchases Returns Journal - How to record the transactions

2. Purchases and Purchase Returns Journal - Example till trial balance

3. Purchase Journal and Cash Book Past Exam Paper 2 Explained

4. Purchase and Purchase Returns Journal.html

14. Sales and Sales Returns Journal

1. Sales and Sales Returns Journal - How to record transactions

2. Sales and Sales Returns Journal - Example till trial balance

3. Sales and Sales Returns Journal.html

15. Petty Cash Book

1. Petty Cash Book Concept

2. Petty Cash Book - Past Exam MCQs Explained

3. Petty Cash Book Past Exam Paper 2 Explained

4. Petty Cash Book.html

16. General Journal Book

1. General Journal Book Concept

2. General Journal.html

17. Control Accounts

1. Control Accounts - Concept

2. Control accounts - Past Exam MCQs Explained

3. Control Accounts.html

4. Control accounts Past Exam Paper 2 Explained

18. Bank Reconciliation

1. Bank Reconciliation - What, Why and How

2. Bank reconciliation - Past Exam MCQs Explained

3. Bank Reconciliation Past Exam (Question 1) Paper 2 Explained

4. Bank Reconciliation Past Exam (Question 2) Paper 2 Explained

5. Bank Reconciliation Past Exam (Question 3) Paper 2 Explained

6. Bank Reconciliation.html

19. Financial Statements - Income Statement and Statement of Financial Position

1. Financial Statements in general and Income Statement

2. Statement of Financial Position

3. Preparing Financial Statements - Example

4. Income Statement - Past Exam MCQs Explained

5. Statement of Financial Position - Past Exam MCQs Explained

6. Financial Statements.html

20. Inventory

1. Inventory - Meaning and valuation rule

2. Inventory - Past Exam MCQs Explained

3. Inventory.html

21. Errors and Rectifications

1. Types of errors where the trial balance tallies

2. Rectification of errors when trial balance tallies

3. Types of errors where the trial balance does not tally

4. Rectification of errors when trial balance does not tally

5. Effect of errors on profit

6. Errors and rectifications - Past Exam MCQs Explained

7. Errors and Rectifications - Past Exam Paper 2 Explained

8. Errors and Rectifications.html

22. Non-Current Assets

1. Capital and Revenue Expenditure

2. Depreciation of Non-Current Assets

3. Disposal of Non-Current Asset

4. Non-Current Assets - Past Exam MCQs Explained

5. Non-Current Assets - Past Exam Paper 2 Explained

6. Non-Current Assets.html

23. Year-end Adjustments

1. Accrued expenses

2. Prepaid expenses

3. Accrued incomes

4. Prepaid incomes

5. Irrecoverable expense and Provision for bad debts

6. Year-end adjustments.html

7. Year-end adjustments - Past Exam MCQs (Prepaid and accrued) Explained

8. Year-end adjustments - Past Exam Paper 2 Explained

9. Year-end adjustments - Past Exam MCQs (Bad debts) Explained

10. Financial Statements with adjustments - Past Exam Paper 2 Explained

24. Different forms of business organisation

1. Different forms of business organisations

2. Different business forms.html

25. Accounting for partnerships

1. Partnership - Meaning, Advantages and Disadvantages

2. Partnership - Extra accounting treatments

3. Partnership - Past Exam MCQs Explained

4. Partnership - Past Exam Paper 2 Explained

5. Partnership.html

26. Limited Liability Companies

1. Limited liability company - Meaning, Pros & Cons, and specialties

2. Special accounting treatments for companies

3. Company accounts.html

4. Company accounts - Past Exam Paper 2 Explained

5. Companies - Past Exam MCQs Explained

27. Incomplete Records

1. Incomplete records - Meaning and how to arrive to missing figures

2. Incomplete records - Past Exam MCQs Explained

3. Incomplete records - Past Exam Paper 2 Explained

4. Incomplete records.html

28. Accounting for Manufacturing Businesses

1. Manufacturing business - Special accounting treatments

2. Manufacturing accounts - Past Exam MCQs Explained

3. Manufacturing accounts - Past Exam Paper 2 Explained

4. Manufacturing accounts.html

29. Accounting for Clubs and Societies

1. Accounting for non-profit oriented organisations - Concept

2. Club accounts - Past Exam MCQs Explained

3. Club accounts - Past Exam Paper 2 Explained

4. Accounting for clubs and societies.html

30. Analysis and Interpretation of Financial Statements

1. Profitability ratios

2. Profitability ratios - Past Exam MCQs Explained

3. Liquidity ratios

4. Liquidity ratios - Past Exam MCQs Explained

5. Working capital concept

6. Ratio analysis and interpretation.html

31. Limitation of Financial Statements

1. Limitations of financial statements

2. Limitations of financial statements.html

32. Users of financial information

1. Users of financial information

2. Users of financial information.html

3. Users - Past Exam MCQs Explained

33. Objectives of Accounting

1. Objectives of accounting

2. Accounting Objectives.html

3. Objectives - Past Exam MCQs Explained

34. Accounting Principles

1. Accounting principles

2. Principles of accounting.html

3. Accounting Principles - Past Exam MCQs Explained

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