Cambridge International AS and A Level Accounting

Description

Endorsed by Cambridge Assessment International Education for full syllabus coverage.

Deliver the syllabus with confidence with an accessible and clear approach offering separate sections for AS and A Level, and content structured to the syllabus.

Key Features

• Engage students with a course that’s written for international students and includes suitable content and language levels
• Encourage progress with each level clearly distinguished
• Prepare students for assessment with interactive tests and past examination questions

Table of Contents

1. THE ACCOUNTING SYSTEM
   1. Section A: Recording Financial Information
      1. The Double Entry System
      2. The Books Of Prime Entry
      3. The Ledger Accounts In Detail
      4. The Cash Book
      5. Discounts
2. FINANCIAL ACCOUNTING
   1. Section D: Preparation of financial statements
      1. Accruals And Prepayments
      2. Closing Down The Double Entry System
3. THE ACCOUNTING SYSTEM
   1. Section B: Accounting principles
      1. Accounting Concepts
4. Section C: Control systems
   1. 1. Control Systems – The Trial Balance
      2. Suspense Accounts
      3. Control Systems – Bank Reconciliations
      4. Control Systems – Ledger Control Accounts
5. FINANCIAL ACCOUNTING
   1. Section D: Preparation of financial statements
      1. Statements Of Financial Position
      2. Profits
      3. The Trading Section Of An Income Statement
      4. The Profit And Loss Section Of An Income Statement
      5. Financial Statements
      6. Cash Flows
      7. The Financial Statements Of Limited Companies
      8. Manufacturing Statements
      9. Departmental Income Statements
      10. Partnerships
      11. Partnerships – Structural Changes
      12. Clubs And Societies
      13. Incomplete Records
      14. The Valuation Of Inventories
      15. Depreciation Of Non-Current Assets
      16. Bad Debts And Provision For Doubtful Debts
   2. Section E: Capital (equity)
      1. Company Financing
6. FINANCIAL REPORTING AND INTERPRETATION
   1. Section H: Interpretation and analysis
      1. Interpretation And Analysis Of Financial Data
7. ELEMENTS OF MANAGERIAL ACCOUNTING
   1. Section J: Costing principles and systems
      1. Absorption (Total) Costing
      2. Marginal (Variable) Costing
      3. Job, Unit And Batch Costing Systems
   2. Section K: Budgets
      1. Cash Budgets
8. A LEVEL: FINANCIAL ACCOUNTING
   1. Section D: Preparation of financial statements
      1. Ias 7 Statements Of Cash Flows
      2. Dissolution Of Partnerships
   2. Section E: Capital (equity)
      1. Financial Statements Of Limited Companies – Further Considerations
   3. Section F: Business Purchase
      1. Business Purchase
   4. Section G: Published Company Accounts
      1. Published Financial Statements Of Limited Companies
9. FINANCIAL REPORTING AND INTERPRETATION
   1. Section H: Interpretation and analysis
      1. Investment And Other ‘A Level Ratios’
   2. Section I: Company Financing
      1. International Accounting Standards (Ias’s)
10. ELEMENTS OF MANAGERIAL ACCOUNTING
    1. Section J: Costing principles and systems
       1. Process Costing
    2. Section K: Budgets
       1. Budgeting and Budgetary Control
    3. Section L: Standard Costing
       1. Standard Costing
    4. Section M: Investment Appraisal
       1. Capital Investment Appraisal

Author Biography

Ian Harrison is a leading author in Accounting and a former Principal Examiner. His books include the A-Z Accounting Handbook and the AQA AS and A2 Accounting Student Unit Guides.