This revised set of resources for Cambridge International AS and A Level Accounting syllabus (9706) is thoroughly updated for the latest version of the curriculum. Written by experienced authors, this coursebook unpacks accounting concepts in an engaging and accessible style. With clear definitions of up-to-date terminology, this resource is ideal for learners with a wide range of abilities, including those whose first language is not English. Practical walkthroughs illustrate the application of key accounting policies and practices, and activities reinforce knowledge and build analytical and evaluation skills. At the end of each chapter there are opportunities to practice multiple-choice and structured questions to help prepare students for their assessment.
|Publisher:||Cambridge University Press|
|Edition description:||2nd ed.|
|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.