DIGITAL* - Cambridge AS and A Level Accounting DIGITAL* Coursebook (2 Years)

Cambridge International AS & A Level Accounting Digital Coursebook (2 Years) 3rd Edition Author/s: David Hopkins, Deborah Malpas, Harold Randall, Michael Seagrove This series supports teachers and students of Cambridge International AS & A Level Accounting (9706) for examination from 2023. This third edition of the Cambridge International AS & A Level Accounting series empowers students to become confident learners and achieve success in their studies. Closely mapped to the new syllabus, the coursebook with digital access, workbook and digital teacher’s resource are the perfect addition to any classroom and come filled with real-world connections and exam support. Features: 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’  Contents: How to use this bookIntroducing 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 Statements of profit or loss for sole traders8 Statements of financial position for sole traders9 Accounting concepts10 Accruals and prepayments (the matching concept)11 Accounting for the depreciation of non-current assets12 Irrecoverable debts13 Bank reconciliation statements14 Control accounts15 The correction of errors16 Incomplete records17 Incomplete records: Further considerations18 Partnership accounts19 Partnership changes20 Manufacturing businesses21 An introduction to limited company accounts22 Limited companies: Further considerations23 Non-profit making organisations (clubs and societies)24 Statements of cash flows25 Auditing and stewardship26 International accounting standards27 Computerised accounting systems28 Business acquisition and merger29 Ethics and the accountant30 Accounting information for stakeholders31 Analysis and communication of accounting informationPart III: Cost and management accounting32 Costing of materials and labour33 Absorption costing34 Unit, job and batch costing35 Marginal costing36 Activity-based costing (ABC)37 Budgeting and budgetary control38 Standard costing39 Investment appraisalAppendix: Net present value of $1Appendix: RatiosPreparing for assessmentGlossary: Command wordsGlossary: Key termsIndexAcknowledgements.