دانلود کتاب Cambridge International AS/A level Accounting Revision Guide

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Cover Book title Contents AS topics Financial accounting 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