Cambridge International As & a Level Accounting

An accessible and clear approach with separate sections for AS and A Level, and content structured to the syllabus. – Written for international students with suitable content and language levels – Ensures ease of teaching and student progress with each level clearly distinguished – Prepares students for assessment with interactive tests and Cambridge past exam questions We are working with Cambridge International Examinations to gain endorsement for this Student’s Book.

Table of Contents

Chapter 1 The Double Entry System
Chapter 2 The Books Of Prime Entry
Chapter 3 The Ledger Accounts In Detail
Chapter 4 The Cash Book
Chapter 5 Discounts FINANCIAL ACCOUNTING Section D: Preparation of financial statements
Chapter 6 Accruals And Prepayments
Chapter 7 Closing Down The Double Entry System THE ACCOUNTING SYSTEM Section B: Accounting principles
Chapter 8 Accounting Concepts Section C: Control systems
Chapter 9 Control Systems – The Trial Balance
Chapter 10 Suspense Accounts
Chapter 11 Control Systems – Bank Reconciliations
Chapter 12 Control Systems – Ledger Control Accounts FINANCIAL ACCOUNTING Section D: Preparation of financial statements
Chapter 13 Statements Of Financial Position
Chapter 14 Profits
Chapter 15 The Trading Section Of An Income Statement
Chapter 16 The Profit And Loss Section Of An Income Statement
Chapter 17 Financial Statements
Chapter 18 Cash Flows
Chapter 19 The Financial Statements Of Limited Companies
Chapter 20 Manufacturing Statements
Chapter 21 Departmental Income Statements
Chapter 22 Partnerships
Chapter 23 Partnerships – Structural Changes
Chapter 24 Clubs And Societies
Chapter 25 Incomplete Records
Chapter 26 The Valuation Of Inventories
Chapter 27 Depreciation Of Non-Current Assets
Chapter 28 Bad Debts And Provision For Doubtful Debts Section E: Capital (equity)
Chapter 29 Company Financing FINANCIAL REPORTING AND INTERPRETATION Section H: Interpretation and analysis
Chapter 30 Interpretation And Analysis Of Financial Data ELEMENTS OF MANAGERIAL ACCOUNTING Section J: Costing principles and systems
Chapter 31 Absorption (Total) Costing
Chapter 32 Marginal (Variable) Costing
Chapter 33 Job, Unit And Batch Costing Systems Section K: Budgets
Chapter 34 Cash Budgets A LEVEL FINANCIAL ACCOUNTING Section D: Preparation of financial statements
Chapter 35 Ias 7 Statements Of Cash Flows
Chapter 36 Dissolution Of Partnerships Section E: Capital (equity)
Chapter 37 Financial Statements Of Limited Companies – Further Considerations Section F: Business Purchase
Chapter 38 Business Purchase Section G: Published Company Accounts
Chapter 39 Published Financial Statements Of Limited Companies FINANCIAL REPORTING AND INTERPRETATION Section H: Interpretation and analysis
Chapter 40 Investment And Other ‘A Level Ratios’ Section I: Company Financing
Chapter 41 International Accounting Standards (Ias’s) ELEMENTS OF MANAGERIAL ACCOUNTING Section J: Costing principles and systems
Chapter 42 Process Costing Section K: Budgets
Chapter 43 Budgeting and Budgetary Control Section L: Standard Costing
Chapter 44 Standard Costing Section M: Investment Appraisal
Chapter 45 Capital Investment Appraisal