O Level Accounting: Foundations (7707)

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90 lessons

1.1-1.2 · What accounting is for, and the accounting equation

0/10

Why a cash count is not enough

The business is not the owner

Assets, liabilities and capital

6m

Every transaction keeps the equation level

7m

Does a loan make Nadia richer?

6m

Finding a capital figure nobody gave you

6m

The equation written three ways

6m

Ten days at Kalam Stationers

8m

Exam practice: a new business

8m

What accounting is for: quick revision

6m

2.1 · Double entry: the two sides of every transaction

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2.2-2.3 · Books of prime entry: list first, then post

0/10

3.1-3.2 · The trial balance

0/7

3.3 · Bank reconciliation

0/9

3.4 · Sales and purchases ledger control accounts

0/9

5.1 · The income statement: working out profit

0/9

5.1 · The statement of financial position

0/9

4.1-4.5 · Year-end adjustments

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1.1-1.2 · What accounting is for, and the accounting equationLesson 5 of 10

Does a loan make Nadia richer?

The City Bank loan raises assets and liabilities together, so capital does not move at all.

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