O Level Principles of Accounts 7110

The syllabus covers basic principles of accounting, developing both a knowledge of the subject and encouraging understanding, analysis and evaluation. Learners cover topics such as double-entry bookkeeping, the cash book, general journal and ledger, and how to make a trial balance.

Learners also consider issues such as capital and revenue expenditure, adjustments to ledger accounts, the correction of errors, control accounts, and the purchase of a business. The syllabus is wide-ranging and also covers topics such as balance sheets, the operation of partnerships, selected ratios and the preparation of final accounts.

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