Cambridge Cambridge IGCSE (9–1) Accounting 0985 · 4

Accounting procedures

Code: 4
Topic of: Cambridge Cambridge IGCSE (9–1) Accounting 0985
Course: Cambridge IGCSE (9–1) Accounting 0985
Board: Cambridge

Grade boundaries·Cambridge command words

Codes and titles are read by a script from Cambridge's published specification and have not been checked by a person. What each point covers is in the specification itself: Cambridge’s specification.

Points under 4

4.1 Capital and revenue expenditure and receipts
4.2 Accounting for depreciation and disposal of non-current assets
4.3 Other payables and other receivables
4.4 Irrecoverable debts and allowance for irrecoverable debts
4.5 Valuation of inventory

Topics in 0985

1 The fundamentals of accounting
2 Sources and recording of data
3 Verification of accounting records
4 Accounting procedures
5 Preparation of financial statements
6 Analysis and interpretation
7 Accounting concepts and modern practice