Cambridge International AS and A Level Accounting Coursebook

Cambridge International AS and A Level Accounting Coursebook

by David Hopkins, Harold Randall

Paperback(2nd ed.)

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Product Details

ISBN-13: 9781316611227
Publisher: Cambridge University Press
Publication date: 09/14/2017
Edition description: 2nd ed.
Pages: 672
Sales rank: 1,277,294
Product dimensions: 8.58(w) x 10.87(h) x 1.06(d)
Age Range: 16 - 17 Years

Table of Contents

1. Introduction; Part 1. The accounting system: 1. Double-entry bookkeeping: cash transactions; 2. Double-entry bookkeeping: credit transactions; 3. Books of prime (or original) entry; 4. Balancing accounts; 5. The classification of accounts and division of the ledger; 6. The trial balance; Part 2. Financial accounting: 7. Income statements for sole traders; 8. Statements of financial position for sole traders; 9. Accounting principles or concepts; 10. Accruals and prepayments (the matching concept); 11. Provisions for the depreciation of non-current assets; 12. Irrecoverable and doubtful debts; 13. Bank reconciliation statements; 14. Control accounts; 15. Suspense accounts; 16. Incomplete records; 17. Partnership accounts; 18. Partnership changes; 19. An introduction to the accounts of limited companies; 20. Manufacturing accounts; 21. Not-for profit organisations (clubs and societies); 22. Published company accounts; 23. Statements of cash flows; 24. Business purchase and mergers; 25. Consignment and joint venture accounts; 26. Computerised accounting systems; 27. Analysis and communication of accounting information; Part 3. Cost and elements of managerial accounting: 28. Costing for materials, labour and overheads; 29. Unit, job and batch costing; 30. Marginal costing; 31. Activity-based costing (ABC); 32. Budgeting and budgetary control; 33. Standard costing; 34. Investment appraisal; Glossary; Index.

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