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Cambridge IGCSE Accounting

4Accounting procedures

Accounting procedures in Cambridge IGCSE Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Topic177 practice questions10 lessons

In this topic

Lessons

  • Capital and revenue expenditure and receipts

    30 min

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  • Effects of incorrectly classifying expenditure

    30 min

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  • Depreciation: causes and methods

    35 min

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  • Disposal of non-current assets

    40 min

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  • Recording depreciation in the ledger

    35 min

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  • Accrued and prepaid expenses

    35 min

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  • Accrued and prepaid income

    30 min

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  • Allowance for irrecoverable (doubtful) debts

    35 min

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  • Irrecoverable debts and debts recovered

    30 min

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  • Valuation of inventory

    30 min

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Sample question

A sample question on this topic. Answer it, check it, then read the worked answer.

Accounting procedures: sample question

1 mark

Which accounting concept requires accruals and prepayments to be adjusted at the year end?

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