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:
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Key skills and scaffolded exam-style activities allow learners to practise what they have learnt in the coursebook
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Worked examples offer step-by-step guidance and are ideal for revision
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Tip boxes and grouped key terms provide extra support for English as a second language learners
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‘Improve this answer’ activity helps learners develop evaluation skills and understand what a ‘good’ answer looks like
Contents:
Introduction
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 The statement of profit or loss for sole traders
8 The statement 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 and doubtful debts
13 Bank reconciliation statements
14 Control accounts
15 Correction of errors
16 Incomplete records
17 Incomplete records: Further considerations
18 Partnership accounts
19 Partnership changes
20 Manufacturing accounts
21 An introduction to limited company accounts
22 Limited companies: Further considerations
23 Non-profit making organisations (clubs and societies)
24 Statement of cash flows
25 Auditing and stewardship
26 International Accounting Standards
27 Computerised accounting systems
28 Business acquisition and merger
29 Ethical considerations
30 Accounting information for stakeholders
31 Analysis and communication of accounting information
Part III: Cost and management accounting
32 Costing of materials, labour and overheads
33 Absorption costing
34 Unit, job and batch costing
35 Marginal costing
36 Activity-based costing
37 Budgeting and budgetary control
38 Standard costing
39 Investment appraisal.
