<p>Capital structure<br /> 2.1.4 Capital reserves and revenue reserves.<br /> 2.1.5 How the following reserves are created and utilised:<br /> • retained earnings<br /> • general<br /> • foreign exchange<br /> • share premium<br /> • revaluation<br /> • capital redemption.<br /> 2.1.6 Authorised, issued and called-up share capital.<br /> 2.1.7 Rights issues and bonus issues.<br /> 2.1.8 Ledger accounts and journal entries to record the issue of<br /> new shares, bonus issues and rights issues.<br /> Note: Candidates will not be examined on the forfeiture of<br /> shares.<br /> 2.1.9 The features of shares and debentures.<br /> 2.1.10 Capital gearing and its implications.<br /> 2.1.11 The creation and features of provisions</p>

Lesson Objective:<br /> 1. To differentiate the features, examples, and definitions of capital and revenue expenditure.<br /> 2. To differentiate the features, examples, and definitions of capital and revenue receipts<br /> Vocabulary:<br /> 1. Capital expenditure<br /> 2. Revenue Expenditure<br /> 3. Capital Receipts<br /> 4. Revenue Receipts<br /> 5. Capitalisation<br /> 6. Recurring<br /> <br /> This document provides a clear mind map of definition, examples, features of:<br /> 1. capital expenditure<br /> 2. capital receipts<br /> 3. Revenue expenditure<br /> 4. Revenue receipts<br /> <br /> Cambridge IGCSE past papers questions list is provided for practise

This worksheet is a mind map of the following:<br /> four factors of production<br /> definitions<br /> examples<br /> rewards

This documents contains the IGCSE Cambridge Accounting blank formats. <br /> It can be used as an aid to start a new lesson in accounting sessions for the students to get to know where to place the values in a format. <br /> * word document for the prints<br /> *excel document for the students to integrate with ICT<br /> Includes the following:<br /> 1. sole trader ship income statement<br /> 2. sole trader ship statement of financial statement<br /> 3. Partnership appropriation Account<br /> 4. Partnership statement of financial position<br /> 5. company - statement of changes in equity<br /> 6. company - statement of financial position <br /> 7. manufacturing account<br /> 8. income statement relevant to manufacturing account

This worksheet is prepared for Low, Middle and High ability students.<br /> It helps as a toolkit to understand the entries to a sales ledger control account.<br /> This is an aid to prepare a sales ledger control account.<br /> Answer keys provided for the teachers. <br />

<p>This document includes:</p> <ul> <li>A case-study and a question from the past paper.</li> <li>Revision notes and qr codes for students to revise.</li> <li>Students use the planner to plan their answer (point, this is because, leads to and as a result) - students are free to change the sentence connectors.</li> <li>Grade descriptor is used while teacher displays the sample answer.</li> </ul>

<p>This document includes:</p> <ul> <li>A case-study and a question from the past paper.</li> <li>Revision notes and qr codes for students to revise.</li> <li>Students use the planner to plan their answer (point, this is because, leads to and as a result) - students are free to change the sentence connectors.</li> <li>Grade descriptor is used while teacher displays the sample answer.</li> </ul>

This document is complete worksheet which combines the following:<br /> 1. bad debts<br /> 2. Provision for doubtful debts<br /> 3. bad debts<br /> 4. income statement extracts and statement of financial position extracts. <br /> <br /> The first question is with increase in Provision for doubtful debts<br /> The second question is with decrease in Provision for doubtful debts<br /> <br /> note: remember to ask the students to first adjust for bad debts before calculating the amount of provision for doubtful debts.

How the revenue would change according to the type of elasticity.<br /> Useful resource for Economics IGCSE Edexcel and Cambridge Syllabus.<br /> simple calculations to explain the students of the impact of price changes. <br /> <br />

This document will help students to draw the average cost curve to determine the economies and dis economies of scale. <br /> It includes;<br /> 1. internal economies and dis economies of scale<br /> 2. external economies and dis economies of scale

Mind map of double entry in accounting. <br /> The students will be able to understand the double entry basics.<br /> This can be used as an aid to complete double entry related questions. <br /> Answer key is attached for teacher reference.

IGCSE Economics <br /> Choice of Occupation cross word.<br /> This can be used as a mid plenary to check the understanding of the students. <br /> Factors that affect the choice of occupation. <br /> The answer key is attached for teacher reference.

Identification of assets and liabilities.

the document consists of the five types of price elasticity of demand and price elasticity of supply. The calculations will provide a conclusion for the students to identify the type of elasticity. this will improve the understanding of elasticity.

This worksheet provides clear access to identify the difference between:<br /> 1. private cost<br /> 2. external cost<br /> 3. social cost<br /> 4. private benefit<br /> 5. external benefit<br /> 6. Social benefit<br /> The students will be able to easily understand the difference between the above mentioned keywords. <br /> Blank worksheet space for the students to think of their own example.<br /> Answer key attached to the worksheet.

support resource to identify the current assets, non current assets, current liabilities and non current liabilities.<br /> Clear notes are provided before as support material.<br />

This document consists of ;<br /> page 1 <br /> All relevant entries relevant to trade receivables/ debtors<br /> Source of information<br /> Normal double entry<br /> Sales ledger control account double entry<br /> Preparation of a sales ledger control account<br /> <br /> page 2<br /> All relevant entries relevant to trade payable/ creditors<br /> Source of information<br /> Normal double entry<br /> Purchases ledger control account double entry<br /> Preparation of a purchases ledger control account<br /> It is an easy method to make the students understand the concept of control accounts.

This resource includes depreciation using straight line method. <br /> depreciation = cost - scrap value / useful life time<br /> <br /> includes:<br /> question<br /> calculation<br /> journal entry<br /> ledgers

the document includes the theory understanding of sales, sales returns, purchases and purchases returns. <br />

This resource will help to identify the debit and credit of the concepts in accounting. <br /> Easy short forms, and differentiated colours used for the students to understand at once.<br /> The classification of assets and liabilities provided with the short cut to identify the liquidity sequence. <br /> Helps identify the assets and income along with examples.

<p>This is an excel document<br /> sheet 1 to prepare a bank statement<br /> sheet 2 to prepare a cash book<br /> sheet 3 to prepare a corrected cashbook after comparisons between bank statement and cashbook.<br /> sheet 4 to prepare a bank reconciliation statement</p> <p>Modification are made with answers and video link to support the worksheet.</p>