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Full Description
Cambridge International AS and A Level Accounting has been endorsed by University of Cambridge International Examinations. Cambridge International AS and A Level Accounting offers a thorough coverage of the Cambridge AS and A Level Accounting syllabus. It includes the latest changes of the syllabus, especially the introduction of International Accounting Standards (IAS). The combination of easily understandable content and practice questions makes this book an ideal resource to support teaching and learning for use both during the course and as an aid to revision.
Contents
Part I. The Accounting Systemtransactions; 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 II. 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. Bad and doubtful debts; 13. Bank reconciliation statements; 14. Control accounts; 15. Suspense accounts; 16. Incomplete records; 17. Non-profit-making organisations (clubs and societies); 18. Departmental accounts; 19. Manufacturing accounts; 20. Valuation of inventory; 21. Partnership accounts; 22. Partnership changes; 23. An introduction to the accounts of limited companies; 24. Statement of Cash flows; 25. Limited companies: more about share capital and debentures, capital reductions and reconstructions; 26. Business purchase; 27. Published company accounts; Part III. Financial Reporting and Interpretation: 28. Interpretation and analysis; 29. Company financing; Part IV. Elements of Managerial Accounting; 30. Costing principles and systems: total (or absorption) costing; 31. Unit, job and batch costing; 32. Process costing; 33. Marginal costing; 34. Budgeting; 35. Standard costing; 36. Investment appraisal; Appendix 1. Table showing net present value of $1; Answers to exercises and multiple-choice questions; Index.
