Cambridge International AS and A Level Accounting Coursebook with Digital Access (2 Years) (3rd Edition)

Description

This series supports teachers and students of Cambridge International AS & A Level Accounting (9706) for examination from 2023.

Empower your students to become confident learners and achieve success with our third edition of our Cambridge International AS & A Level Accounting series. Closely mapped to the new syllabus, our coursebook with digital access, workbook and digital teacher’s resource are the perfect addition to any classroom and come filled with real-world connections and exam support.

Key Features

• Revised order of Chapters in Part I (The Accounting System) supports student transition from IGCSE™ to AS & A Level
• “Accounting in context” and “Think like an Accountant” features help students make real-world connections to their studies
• Key terms, key concepts and command words are defined for English as a second language learners
• Practice questions, worked examples and sample answers help students prepare for their assessment
• Reflection activities allow students to monitor their learning and consider what/how they’ve learnt
• The appendix highlights key formulas required for the syllabus so students can study with ease
• Simple and easy to use, you can link directly into Cambridge GO from Google Classroom, Moodle, Blackboard and any other VLE. You can also access all of your Cambridge resources anytime, anywhere and create your own collection in ‘My Resources’

Table of Contents

1. How to use this book
2. Introducing command words
3. Part I: The accounting system
   1. Double-entry bookkeeping: Cash transactions
   2. Double-entry bookkeeping: Credit transactions
   3. Books of prime entry
   4. Balancing accounts
   5. The classification of accounts and division of the ledger
   6. The trial balance
4. Part II: Financial accounting
   1. Statements of profit or loss for sole traders
   2. Statements of financial position for sole traders
   3. Accounting concepts
   4. Accruals and prepayments (the matching concept)
   5. Accounting for the depreciation of non-current assets
   6. Irrecoverable debts
   7. Bank reconciliation statements
   8. Control accounts
   9. The correction of errors
   10. Incomplete records
   11. Incomplete records: Further considerations
   12. Partnership accounts
   13. Partnership changes
   14. Manufacturing businesses
   15. An introduction to limited company accounts
   16. Limited companies: Further considerations
   17. Non-profit making organisations (clubs and societies)
   18. Statements of cash flows
   19. Auditing and stewardship
   20. International accounting standards
   21. Computerised accounting systems
   22. Business acquisition and merger
   23. Ethics and the accountant
   24. Accounting information for stakeholders
   25. Analysis and communication of accounting information
5. Part III: Cost and management accounting
   1. Costing of materials and labour
   2. Absorption costing
   3. Unit, job and batch costing
   4. Marginal costing
   5. Activity-based costing (ABC)
   6. Budgeting and budgetary control
   7. Standard costing
   8. Investment appraisal
6. Appendix: Net present value of $1
7. Appendix: Ratios
8. Preparing for assessment
9. Glossary: Command words
10. Glossary: Key terms
11. Index
12. Acknowledgements.