Cambridge International AS and A Level Accounting 2nd Edition by Ian Harrison, David Horner 1398317535 9781398317536

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Product details:

ISBN 10: 1398317535

ISBN 13: 9781398317536

Author: Ian Harrison, David Horner

This series has been endorsed by Cambridge International to support the syllabus for examination from 2023. Provide the knowledge, understanding and skills required to succeed in the revised Cambridge International AS & A Level Accounting syllabus (9706), with a clear and accessible resource, featuring questions throughout to challenge learners at every level. – Strengthen subject knowledge with a range of question types designed to test understanding of key topics within the syllabus, including past paper and exam-style questions. – Unpack challenging concepts with a course that’s written for international students and includes suitable content and language levels, key terminology and a Glossary will provide useful reference points to help ESL learners to access the material fully, remember and process information. – Provide a clear pathway for progression with clearly distinguished syllabus statements to be covered within each chapter. – Develop analytical skills with worked examples providing full and clear explanations of each concept.

Cambridge International AS and A Level Accounting 2nd Table of contents:

1 Financial accounting

1.1 Types of business entity

1.1.1 Types of business entity and the advantages and disadvantages of each type

1.2 The accounting system

1.2.1 The accounting system

1.3 Accounting for non-current assets

1.3.1 Capital and revenue income and expenditure

1.3.2 Changing asset values

1.4 Reconciliation and verification

1.4.1 Reconciliation and verification

1.4.2 Trial balance

1.4.3 Bank reconciliation statements

1.4.4 Control accounts

1.5 Preparation of financial statements

1.5.1 Adjustments to draft financial statements

1.5.2 Sole traders

1.5.3 Partnerships

1.5.4 Limited companies

1.6 Analysis and communication of accounting information to stakeholders

1.6.1 Users of accounting information

1.6.2 Calculation and evaluation of ratios

2 Cost and management accounting

2.1 Costs and cost behaviour

2.1.1 Materials and labour

2.2 Traditional costing methods

2.2.1 Costing applications

2.2.2 Absorption costing

2.2.3 Marginal costing

2.2.4 Cost–volume–profit analysis

A LEVEL

3 Financial accounting

3.1 Preparation of financial statements

3.1.1 Financial statements

3.1.2 Partnerships

3.1.3 Clubs and societies

3.1.4 Manufacturing businesses

3.1.5 Limited companies

3.2 Regulatory and ethical considerations

3.2.1 International Accounting Standards

3.2.2 Ethical considerations

3.2.3 Auditing and stewardship of limited companies

3.3 Business acquisition and merger

3.3.1 Business acquisition and merger

3.4 Computerised accounting systems

3.4.1 Computerised accounting systems

3.5 Analysis and communication of accounting information

3.5.1 Analysis and communication of accounting information

4 Cost and management accounting

4.1 Activity based costing (ABC)

4.1.1 Activity based costing

4.2 Standard costing

4.2.1 Standard costing

4.3 Budgeting and budgetary control

4.3.1 Budgeting and budgetary control

4.4 Investment appraisal

4.4.1 Investment appraisal

Examination-style questions

Multiple-choice questions

AS Level

A Level

Answers to calculation self-test questions

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