Cambridge International AS and A Level Accounting Coursebook (Second Edition) (ISBN: 9781316611227)
RM195.10
Ex Tax: RM195.10
- Stock: In Stock
- Weight: 0.60kg
- ISBN: 9781316611227
Written by experienced authors, this coursebook unpacks accounting concepts in an engaging and accessible style. With clear definitions of up-to-date terminology, this resource is ideal for learners with a wide range of abilities, including those whose first language is not English. Practical walkthroughs illustrate the application of key accounting policies and practices, and activities reinforce knowledge and build analytical and evaluation skills. At the end of each chapter there are opportunities to practice multiple-choice and structured questions to help prepare students for their assessment.
Features
- Activities throughout the chapters build the key skills required by the assessment objectives – application, analysis and evaluation.
- Practical walkthroughs illustrate the application of key accounting policies and practices to reinforce understanding.
- Exam-style questions at the end of each chapter help to prepare students for multiple-choice and structured questions in their assessment.
- Key definitions of the latest accounting terminology alongside relevant text to aid student understanding.
- Top tips offer handy advice, dos and don’ts and point out common errors.
Contents
1. Introduction
Part 1. The accounting system:
1. Double-entry bookkeeping: cash transactions
2. Double-entry bookkeeping: credit transactions
3. Books of prime (or original) entry
4. Balancing accounts
5. The classification of accounts and division of the ledger
6. The trial balance
Part 2. Financial accounting:
7. Income statements for sole traders
8. Statements of financial position for sole traders
9. Accounting principles or concepts
10. Accruals and prepayments (the matching concept)
11. Provisions for the depreciation of non-current assets
12. Irrecoverable and doubtful debts
13. Bank reconciliation statements
14. Control accounts
15. Suspense accounts
16. Incomplete records
17. Partnership accounts
18. Partnership changes
19. An introduction to the accounts of limited companies
20. Manufacturing accounts
21. Not-for profit organisations (clubs and societies)
22. Published company accounts
23. Statements of cash flows
24. Business purchase and mergers
25. Consignment and joint venture accounts
26. Computerised accounting systems
27. Analysis and communication of accounting information
Part 3. Cost and elements of managerial accounting:
28. Costing for materials, labour and overheads
29. Unit, job and batch costing
30. Marginal costing
31. Activity-based costing (ABC)
32. Budgeting and budgetary control
33. Standard costing
34. Investment appraisal
Glossary
Index.
Tags:
Accounting