- ISBN:9781108902922
- Format:Print/online bundle
- Subject(s):Accounting
- Qualification:Cambridge AS and A Level
- Author(s):David Hopkins, Deborah Malpas, Harold Randall, Michael Seagrove
- Available from: January 2022
This series supports teachers and students of Cambridge International AS & A Level Accounting (9706) for examination from 2023.
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×- Contents
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Revised order of Chapters in Part I (The Accounting System) supports student transition from IGCSE™ to AS & A Level
Accounting in context' and 'Think like an Accountant' features help students make real-world connections to their studies
Key terms, key concepts and command words are defined for English as a second language learners
Practice questions, worked examples and sample answers help students prepare for their assessment
Reflection activities allow students to monitor their learning and consider what/how they’ve learnt
The appendix highlights key formulas required for the syllabus so students can study with ease
Simple and easy to use, you can link directly into Cambridge GO from Google Classroom, Moodle, Blackboard and any other VLE. You can also access all of your Cambridge resources anytime, anywhere and create your own collection in ‘My Resources’
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- How to use this book
- Introducing command words
- Part I The accounting system
- 1 Double-entry bookkeeping: Cash transactions
- 2 Double-entry bookkeeping: Credit transactions
- 3 Books of prime entry
- 4 Balancing accounts
- 5 The classification of accounts and division of the ledger
- 6 The trial balance
- Part II Financial accounting
- 7 Statements of profit or loss for sole traders
- 8 Statements of financial position for sole traders
- 9 Accounting concepts
- 10 Accruals and prepayments (the matching concept)
- 11 Accounting for the depreciation of non-current assets
- 12 Irrecoverable debts
- 13 Bank reconciliation statements
- 14 Control accounts
- 15 The correction of errors
- 16 Incomplete records
- 17 Incomplete records: Further considerations
- 18 Partnership accounts
- 19 Partnership changes
- 20 Manufacturing businesses
- 21 An introduction to limited company accounts
- 22 Limited companies: Further considerations
- 23 Non-profit making organisations (clubs and societies)
- 24 Statements of cash flows
- 25 Auditing and stewardship
- 26 International accounting standards
- 27 Computerised accounting systems
- 28 Business acquisition and merger
- 29 Ethics and the accountant
- 30 Accounting information for stakeholders
- 31 Analysis and communication of accounting information
- Part III: Cost and management accounting
- 32 Costing of materials and labour
- 33 Absorption costing
- 34 Unit, job and batch costing
- 35 Marginal costing
- 36 Activity-based costing (ABC)
- 37 Budgeting and budgetary control
- 38 Standard costing
- 39 Investment appraisal
- Appendix: Net present value of $1
- Appendix: Ratios
- Preparing for assessment
- Glossary: Command words
- Glossary: Key terms
- Index
- Acknowledgements.
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