Principles of Accounts Topical Guide is written in accordance to the latest syllabus issued by the Ministry Of Education of Singapore (MOE) for students pursuing the GCE O Level (Singapore) certificate for 2021 examination. This EBook aims to complement a student's study progress where: # related topics are carefully bind together for easy understanding # illustrative examples are included to refresh memories # common errors are highlighted # topics that students struggles with are simplified and summarized to enhance learning Through the author's years of interaction and coaching of O level students, this ebook is written to optimise a student's learning journey.