AS CIE Accountancy Textbook

INDEX

1.The Accounting System

   1. Double-entry bookkeeping: Cash transaction

    2.Double-entry bookkeeping: Credit transaction

    3.Books of prime entry

     4.Balancing accounts

     5.The classification of accounts and division of the ledger

      6. The trial balance

2. Financial Accounting

7.Statement of profit or loss

8.Statements of financial position for sole traders

9.Accounting concepts

10.Accruals and prepayments (the matching concept)

11.Accounting for the depreciation of non-current assets

12.Irrecoverable debts

13.Bank reconciliation statements

14.Control accounts

15.The correction of errors

16.Incomplete records

17.Incomplete records: Further considerations

18.Partnership accounts

19.Partnership changes

20.Manufacturing accounts

21.An introduction to limited company accounts

22.Limited companies: Further considerations

23.Non-profit making organisations (clubs and societies)

24.Statements of cash flows

25.Auditing and stewardship

26.International accounting standards

27.Computerised accounting systems

28.Business acquisition and merger

29.Ethics and the accountant

30.Accounting information for stakeholders

31.Analysis and communication of accounting information

3.Cost and Management Accounting

32.Costing of materials and labour

33.Absorption costing

34.Unit, job and batch costing

35.Marginal costing

36.Activity-based costing (ABC)

37.Budgeting and budgetary control

38.Standard costing

39.Investment appraisal

40.Preparing for assessment

• Appendix: Table showing net present value of $1

• Ratios