Professional Documents
Culture Documents
5.1
5.2
5.3
Learning Outcomes
To recognise the importance of matching
costs and revenues.
To understand and prepare the
accounting entries for accrued and
prepaid expenses and accrued and
prepaid income.
To understand the importance of the
distinction between capital and revenue
expenditure and receipts.
UCLES 2004
11
Online Resources
Other resources
IGCSE Accounting chapters 8
and 9
www.yutor2u.net/revision
Depreciation
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5.4
5.5
UCLES 2004
12