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.
- Activities throughout the chapters build the key skills required by the assessment objectives ‚Äì 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‚Äôts and point out common errors.
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.
|Cambridge - A Levels|
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