GCSE Accounting Topics

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A	adding value	the nature of financial transactions	accounting equation and the balance sheet
	double entry rules (assets, liabilities and capital)	double entry rules (movement of stock)	double entry rules (expenses & revenues)
B	totalling and balancing accounts	trial balance	trading account
	trading profit and loss account	capital account (and treatment of net profit and drawings)	balance sheet
C	division of the ledger (and books of original entry)	sales journal	purchases journal
D	returns inwards journal	returns outwards journal	financial documents to record credit transactions
E	financial documents to record cash transactions	cash book	general journal
F	banking system	petty cash book (imprest system)	value added tax (VAT)
G	VAT and the petty cash book	VAT and the cash book	VAT and the journals
H	VAT and the ledgers	bank reconciliation statements	sales ledger control (total debtors) account
J	purchase ledger control (total creditors) account	correction of errors not affecting the trial balance	correction of errors affecting the trial balancet
K	bad debts (and provision for doubtful debts)	accruals and prepayments	the nature of capital and revenue transactions
L	depreciation	disposal of fixed assets	concepts of accounting
M	types of business organisation	prepare final accounts of sole trader	computers and accounting
N	incomplete records	prepare manufacturing accounts	prepare final accounts of partnerships
O	prepare final accounts of clubs and societies	prepare final accounts of limited companies	ratio analysis