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Cambridge International AS and A Level Accounting PDF

527 Pages·2015·63.9 MB·English
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Cambridge International AS and A Level Accounting lan Harrison dy HODDER ) EDUCATION Actes The Fostigen mode Sank he Soong scan reece cop mite Posy tyr paab e ons hat BgS9 9 lan yan ce ROE Me yetiant Candee! Kets rs o ssa ke eagle sree stent Ina spor te cee tare stl seen ae atc nd de ri gt Mo at ne 4. eee gSaIM ts CCIE VI one qe aS ra 2a sig serene Yak cue mele tara le ward. spate ae ke otc ease apg ew ope of i pan Contents Introduction, AS Level 1 Financial accounting ‘Chapter 1 The double-enty system, ‘Chapter 2 Tha books of primo any. Ghapter 2 The ledger accountsin detail ‘haptor 4 The cash book. Chapter 5 Discount. Chapter 6 Preparing simple financial statements Chapter 7 Accounting principles concepts and conventions ‘chapter 8 closing down the deuble-sntry system.» Chapter 9 Accrals and prepayments Chapter 10 Control eystms—the tal bane. Chapter 11 Susperse accounts... Chapter 12 contol systams— bank reconelistons Chapter 13 contol systems ledger cantol acount. ‘chapter 14 statements of financial postin... Chapter 15 Profits. ‘chapter 16 tho trading account. ‘Chapter 17 Tho proft and loss accout Chapter 18 Irrecoverable debts and provision for doubtful debts... ‘chapter 19 Depreclation of non-cumrent assets. Chapter 20 The valuation of inventories. Chapter 21 Financial statements. Chapter 22 Incomplete ocords wn Chapter 23 Fortership acccurting haptar-24 Partnership accounting — structural changes az 131 185 190 ant 2 Cost and management accounti Contents ‘Chapter 25 The financial statements of imitad companies, ‘Chapter 26 Company financing ‘chapter 27 Interpretation and analysis of financial data ‘Chapter 28 Absorption total cesting chapter 29 Marginal costing ‘Chapter 30 Unit, job and batch costing ‘chapter 31 Business planing 8S Level xominaton-style questlons ALevel 2 Cost and management accountin 1 Financial accounting ‘Chapter 32 Manufacturing accounts ‘Chapter 33 Clubs and societies ‘Chapter 34 Publshodfnanca statomonts of Inited companies Chapter 35 1AS 7 statements of cashflows ‘Chapter 36 International accounting standards, Chapter 37 The rol of the auditor and rectors. (Chapter 36 Business purchase and merget Chapter 39 Consignment accounts Chapter 40 Joint venture accounts. ‘Chapter 41 Computerised accounting stems. ‘Chapter 42 Investment and athe rates ‘Chapter 43 Activity based costing Chapter 44 Budgeting and budgetary contol. ‘Chapter 45 standard costing Chapter 46 Capital imvestment appraisal. ‘ALovel examination thle questions vex 235 262 287 aa 281 201 22 a0 20 336 337 368 a 2385 01 ans an Contents Student's CD contents © ‘Additonal questions Interactive teste Revision checliets Evamination structure Slessary of command words Planning your revision ‘Answers to Additonal questions ‘Appondb 1: Ratios “Appendix 2: Layouts of financial statements Introduction The textbook ‘lev Luc It be wits wile mut faded sade il ean ar as pola sebiccana af psi Lari. Ass de hock hus Len vee val ey any Yas espoka no eh (raminer ana eater ofthe erbeerta dcanred Level sneer Pe she TR aod omernne “The hon har hees enone Cambie Testa! 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