Cambridge International AS/A level Accounting Revision Guide 2nd Edition by Ian Harrison ISBN 1471847675 9781471847677

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Product details:

ISBN 10:    1471847675
ISBN 13: 978-1471847677
Author:   Ian Harrison

Cambridge International AS/A level Accounting Revision Guide 2nd Table of contents:

1. The Accounting Cycle

• Double-entry book-keeping
• Principles, concepts, and conventions

2. Accounting for Non-Current Assets

• The distinction between capital and revenue incomes and expenditures
• The calculation of depreciation
• Disposal of non-current assets

3. Reconciliation and Verification

• The trial balance
• Bank reconciliations
• Control accounts
• Reconciling control accounts with ledgers

4. Preparation of Financial Statements

• Adjustments to income statements and statements of financial position
• Sole traders
• Partnerships
• Limited companies

5. Analysis and Communication of Accounting Information to Stakeholders

• Users of financial statements
• Calculation of ratios
• The limitations of accounting information
• Cost and management accounting

6. Costing for Materials and Labour

• Cost classification
• Valuation of closing inventory — principles and methods

7. Traditional Costing Methods

• Absorption costing
• Marginal costing

8. Cost–Volume–Profit Analysis

• Methods of determining break-even
• The advantages of cost–volume–profit analysis
• Costing systems

9. The Application of Accounting to Business Planning

• The purpose of budgeting
• Advantages and disadvantages of budgetary control
• AS questions and answers
• A-level topics
• Financial accounting

10. Preparation of Financial Statements

• Manufacturing accounts
• Not-for-profit organisations
• Limited companies
• International Accounting Standards

11. Auditing and Stewardship of Limited Companies

• The role of an auditor
• The role of directors

12. Business Purchase and Merger

• Purchase of an unincorporated business by a limited company
• Merger of unincorporated businesses to form a partnership
• Purchase of a partnership by a limited company
• Purchase of assets and assumption of liabilities
• Evaluating a business with a view to acquiring it

13. Consignment and Joint Venture Accounts

• Consignment accounts
• Joint ventures

14. Computerised Accounting Systems

• Information technology
• Spreadsheets
• Users of accounting information
• Advantages and disadvantages of introducing a computerised accounting system
• The process of computerisation

15. Analysis and Communication of Accounting Information

• Ratios to aid the appraisal of financial structure
• Gearing and capital structures
• Stock exchange (investment) ratios
• Cost and management accounting

16. Activity-Based Costing

• Activity as a basis for apportioning overheads
• Inventory valuation
• Advantages and disadvantages of using an activity-based costing system

17. Budgeting and Budgetary Control

• The preparation of budgets
• Principal budget factors and the flexing of budgets

18. Standard Costing

• Cost standards for unit costs
• Variance analysis

19. Investment Appraisal

• The need for appraisal of capital projects
• Methods of appraisal
• Other considerations affecting investment decisions
• A-level questions and answers
• Now test yourself answers

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