GCE O Level Accounting 7707 O Level Accounting 7707 Notes Topic 1: Accounting Basics. Topic 2: Accounting Concepts & Conventions. Topic 3: Computerized Accounting System. Topic 4: Books of Original Entry. Topic 5: Bank Reconciliation Statement. Topic 6: Control Accounts. Topic 7: Capital & Revenue Expenditures. Topic 8: Accounting for Depreciation. Topic 9: Bad & Doubtful Debts. Topic 10: Ratio Analysis. Topic 11: Correction of Errors & Suspension Account. Topic 12: Accruals & Prepayments. Topic 13: Sole Trader. Topic 14: Manufacturing Account. Topic 15: Partnership Accounts. Topic 16: Non Profit Organizations. Topic 17: Company Accounts. Topic 18: Incomplete Records.