Pearson EdexcelQualificationsPEARSON EDEXCEL INTERNATIONAL A LEVELACCOUNTINGSTUDENT BOOK 2JOHN BELLWOODHILARY FORTESPPEARSON EDEXCELINTERNATIONAL A LEVELACCOUNTINGStudent Book 2John BellwoodHilary FortesF01 IAL Accounting SB2 74591.indd 11902201001AMPublished by Pearson Education Limited,80 Strand,London,WC2R ORLFaraktinow/123RF 189,Andriy Popow123RF 202:Alamy Images:Matthew Richardson/Alamy Stock Photo 1668;Getty Images Incorporated:Rawi_earth/Stock/Getty Images 37,Kriangkrai Thitimakorn/Moment/Getty Images 42.David Crunelle/EyeEm/Getty Images 65.Copy edited by Sarah WrightProofread by Claire Annals and Martin PayneDesigned by Pearson Education Limited 2020Images 7TL (FM):Microsoft Corporation:Microsoft Corporation 198TR:PearsonEducation Asia Ltd:Coleman Yuer/Pearson Education Asia Ltd 55:Shutterstock:KhengGuan Toh/Shutterstock 20.Steve Heap/Shutterstock 24,F11photo/Shutterstock 2.Cover images:Front:Getty Images Incorporated:Tom Blachford/Getty ImagesShutterstock 59.Somrerk Witthayanant/Shutterstock 62.Mdd/Shutterstock 70,SnehalInside front cover:Shutterstock.com:Dmitry LobanovJeevan Paikar/Shutterstock 72,Olivier Le Moal/Shutterstock 77,Ramcreations/Shutterstock79,Dynamic/Shutterstock 81.Martin Good/Shutterstock 84.Air Images/Shutterstock 94.The rights of John Bellwood and Hilary Fortes to be identified as author of this work have beenSubbotina Anna/Shutterstock 101,Matt Ragen/Shutterstock 103.Zephyr_p/Shutterstockasserted by them in accordance with the Copyright,Designs and Patents Act 1988.Shutterstock 118.CRS Photo/Shutterstock 122.Steven Bostock/Shutterstock 128,Mr.1/Shutterstock 131,Robert Paul van beets/Shutterstock 144,Value ho/Shutterstock 149T.Amber McNamara/Shutterstock 149B.Mrfotos/Shutterstock 154.Worldpics/Shutterstock23222120163,RossHeler/Shutterstock 166T,Beboy/Shutterstock 168,ShutterOK/Shutterstock 173.9781292274591Rawpixel.com/Shutterstock 181,Dasha Petrenko/Shutterstock 190,Steve Bower/Shutterstock 192,MSPhotographic/Shutterstock 195,Simon Mayer/Shutterstock 196,Andrey_Popow/Shutterstock 198TL,Wavebreakmedia/Shutterstock 199,PraphabA catalogue record for this book is available from the British LibraryF11photo/Shutterstock 6BL(FM),Eliane Haykal/Shutterstock 7B(FM),Olivier Le Moal/1B9781292274591Shutterstock 7TR(FM).Copyright noticeAll ather images Pearson EducationAll rights reserved.No part of this publication may be reproduced in any form or by any meansEndorsement statementIn order to ensure that this resource offers high-quality support for the associated Pearsorof the copyright owner,except in accordance with the provisions of the Copyright,Designsqualification,it has been through a review process by the awarding body.This processand Patents Act 1988 or under the terms of a licence issued by the Copyright LicensingAgency,5th Floor.Shackleton House,4 Battlebridge Lane,London,SE1 2HX (www.cla.co.uk).Applications for the copyright owner's written permission should be addressed to the publisher.an appropriate balance between the development of subject skills,knowledge andunderstanding.in addition to preparation for assessmentPrinted by Slovakia by NeografiaEndorsement does not cover ary guidance on assessment activities or processes (e.g.practiceAcknowledgementsWhile the publishers have made every attempt to ensure that advice on the qualification andits assessment is accurate,the official specification and associated assessment guidancematerials are the only authoritative source of information and should always be referred to for(key:b-bottom;c-centre:I-left:r-right:t-top)definitive guidance.uroe relevant to123RF GB LIMITED:Luca Bertolli/123RF 7,Subbotina/123RF 8,Hennadii Huchek/123RF 44.Examiners will not use endorsed resources as a source of material for any assessment setPopow/123RF 83,Hongo Zhang/123RF 97,Mikel Bigandt/123RF 107,Owen Smith/123RF 110,by Pearson.Johansson/123RF 156.Maridaw/123RF 160T.Belchonock/123RF 172,Yuhorakushin/123RF 176.support the qualification,and any resource lists produced by the awarding body shall includeSaphira/123RF 179,Susan Richey-Schmitz/123RF 182,Imagemax/123RF 183,Konstantinthis and ather appropriate resources.F01 IAL Accounting SB2 74591.indd 21902/201001AM