Cambridge AS and A Level Accounting Workbook with Digital Access (2 Years)

Cambridge International AS & A Level Accounting Workbook with Digital Access (2 Years) 2nd Edition Author/s: Sharon Elan-Puttick This series supports teachers and students of Cambridge International AS & A Level Accounting (9706) for examination from 2023. This Cambridge International AS & A Level Accounting Workbook is filled with a wide variety activities that offer extra practice opportunities beyond the coursebook. Ideal for skills development, the scaffolded exam-style activities enable students to practise what they have learnt from the coursebook. Features: Key skills and scaffolded exam-style activities allow learners to practise what they have learnt in the coursebook Worked examples offer step-by-step guidance and are ideal for revision Tip boxes and grouped key terms provide extra support for English as a second language learners ‘Improve this answer’ activity helps learners develop evaluation skills and understand what a ‘good’ answer looks like Contents: IntroductionIntroducing command wordsPart I The accounting system1 Double-entry bookkeeping: Cash transactions2 Double-entry bookkeeping: Credit transactions3 Books of prime entry4 Balancing accounts5 The classification of accounts and division of the ledger6 The trial balancePart II Financial accounting7 The statement of profit or loss for sole traders8 The statement of financial position for sole traders9 Accounting concepts10 Accruals and prepayments (the matching concept)11 Accounting for the depreciation of non-current assets12 Irrecoverable and doubtful debts13 Bank reconciliation statements14 Control accounts15 Correction of errors16 Incomplete records17 Incomplete records: Further considerations18 Partnership accounts19 Partnership changes20 Manufacturing accounts21 An introduction to limited company accounts22 Limited companies: Further considerations23 Non-profit making organisations (clubs and societies)24 Statement of cash flows25 Auditing and stewardship26 International Accounting Standards27 Computerised accounting systems28 Business acquisition and merger29 Ethical considerations30 Accounting information for stakeholders31 Analysis and communication of accounting informationPart III: Cost and management accounting32 Costing of materials, labour and overheads33 Absorption costing34 Unit, job and batch costing35 Marginal costing36 Activity-based costing37 Budgeting and budgetary control38 Standard costing39 Investment appraisal.