Cambridge IGCSE Accounting
2Sources and recording of data
In this topic
Lessons
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Closing entries: transferring balances at the year end
35 min
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Divisions of the ledger: sales, purchases and nominal ledgers
30 min
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Posting, balancing and interpreting ledger accounts
35 min
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The double entry system: debits and credits
35 min
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Source documents and where they are recorded
30 min
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Manual and digital accounting records
25 min
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Sales and purchases journals
30 min
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Sales returns and purchases returns journals
30 min
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The general journal
30 min
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The petty cash book and the imprest system
35 min
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The two-column cash book
35 min
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Trade and cash discounts and the three-column cash book
35 min
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