A Level CIE Accountancy Revision Notes

Concise resources for the A Level CIE Accountancy Course

Introduction to international accounting

1.IAS 10                                               
2.IAS 36                                           
3.IAS 37                                             
Video link
Video link
Video link

Budgetary Control

1.Part 1 Sales Budget
2.Part 2 Control Purchase Budget
3.9706/32/O/N/19 Adidba is a manufacturer
4.9706/31/O/N/21 AR plc has been setting its budget
5.9706/32/F/M/21 F limited manufacturer sells one product 
 6.Labour Budget
7.9706/32/F/M/18 Hyung Min manufactures glass vases
8.9706/31/O/N/21 AR plc has been setting its budget
9.J limited has been prepared its production Labour Budget
10.9706/32/O/N/18  Stanley has been operating as a sole trader
11.9706/33/O/N/17 Luke business is due to start
12.Trade payable budget and benefits of cash budget
13.9706/41/O/N/23 P limited sells one product
14.9706/42/O/N/23 T limited manufactures sells single product

Standard Costing

  1. Basic Explanation 
  2. 9706/31/M/J/20  T Limited had the following
  3. 9706/41/O/N/23  G  Limited Source B 
  4. 9706/43/O/N/23  T Limited Question 1 

ABC Costing


1.Part 1 

2. 9706/33/M/J/22 T Limited 

3. 9706/31/O/N/20 Bob manufactures and sells 

4. 9706/32/O/N/21 R Limited produces two products 

5.9706/32/M/J/21 D limited produces two products

6. 9706/42/O/N/23 G limited manufactures two 


Dot education special worksheets


Merger ( Sole Trader + Partnership ) = Admission


1.9706/32/O/N/16 Acqusition of sole trader by Limited Company Husna 2
2.9706/31/O/N/18 Alif and Bob
3.9706/31/M/J/20 Acqusition of Partnership by Limited company Ang kim
4.Acqusition of companies Basic explanation with illustrations
5.9706/32/M/J/23 Alice and Bob has been in partnership for many years
6.9706/32/M/J/21 Alan and Bran in Partnership
7.Merger Partnership +Sole trader &Acquisition


Admission of Partner

1.Fixed v/s Fluctuating capital method net asset taken over calculation
2.9706/41M/J/15 Andy and Nicole had been in partnership


Clubs & Societies

1.Basic Explanation
2.MN drama club Part 1
3.MN drama club Part 2
4.9706/32/F/M/21 Sunshine social club
5.9706/32/F/M/19 The following information is for club
6.9706/31/O/N/21  X Soc ltd
7.9706/32/F/M/20 SS Club had the following balances
8.9706/32/O/N/20 RX Sports is a sports club
9.9706/31/O/N/18 A sports club was set up several years ago

Cash Flow

1.Basic Part 1
2.Basic Part 2 things related  to assets that affects cash flow
3.9706/32/O/N/20 The books of accounts for RF plc
4.CBSE Net Profit before tax & extra ordinary items
5.9706/32/F/M/22 The statement of financial position for W ltd
6.9706/31/M/J/20 T statement of financial position for W ltd
7.9706/31/O/N/21  EN plc is a manufacturing company
8.9706/32/O/N/23 TG plc is an expanding company Part 1
9.9706/32/O/N/23 TG plc is an expanding company Part 2
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