Cambridge International AS and a level : accounting / Ian Harrisson and Michael Hillman.

Format:

Book

Author/Creator:

Harrisson, Ian, author.

Language:

English

Subjects (All):

Accounting Examinations Study guides.

Accounting--Examinations.

Accounting.

Physical Description:

1 online resource (194 p.)

Place of Publication:

London, [England] : Hodder Education, 2013.

Language Note:

English

Summary:

Get your best grades with this Cambridge International AS and A Level Accounting Revision Guide . - Manage your own revision with step-by-step support from experienced examiners Ian Harrison and Michael Hillman. - Maintain an appropriate international focus in exams with examples and case studies from around the world. - Get the top marks by applying accounting terms accurately with the help of definitions and key words. Use the Revision Guide to prepare for the big day:. - Plan and pace your revision with the revision planner - Use the expert tips to clarify key points. - Avoid making typical

Contents:

Cover; Book title; Contents; The accounting system; 1 Recording financial information; Double-entry book-keeping; Capital and revenue incomes and expenditures; The treatment of assets, liabilities and equity; 2 Accounting principles; Principles, concepts and conventions; Other features of the recording system; 3 Control systems; The trial balance; Bank reconciliations; Control accounts; Adjustments to income statements and statements of financial position; Financial accounting; 4 Preparation of financial statements; Manufacturing statements; Income statements; Statements of financial position

Cash flows5 Partnerships; Features of partnerships; The preparation of partnership accounts; Changes in partnership; 6 Non-profit making (not for profit) organisations; Clubs and societies; 7 Financial statements prepared from incomplete records; Deficient or incorrect financial records; 8 Valuation of inventory; Principles and application; Methods of valuing inventory; Accounting concepts applied to inventory valuation; Inventory reconciliations; 9 Depreciation; Principles and application; The calculation of depreciation; Disposal of non-current assets; 10 Capital (equity); Raising capital

Short-term financingLong-term financing; Financial reporting and interpretation; 11 Interpretation and analysis; Users of financial statements; Analysis and interpretation of accounting information; Calculation of ratios; The limitations of accounting information; Elements of managerial accounting; 12 Costing principles and systems; Cost accounting for materials, labour and overheads; Marginal (variable) costing; Absorption (total) costing; Costing systems; AS questions and answers; Financial accounting; 13 Preparation of financial statements; Cash flow statements; Partnership changes

14 Capital (equity)Redemption of shares; Capital reduction and reconstruction; Bonus and rights issues; Reserves; 15 Business purchase; The purchase of an unincorporated business by a limited company; The purchase of a partnership by a limited company; The purchase of assets and the assumption of liabilities; Evaluating a business with a view to acquiring it; 16 Published company accounts; Principles governing the disclosure requirements of company reports; Disclosure of accounting policies; Disclosure details concerning non-current assets and depreciation; Treatment of intangible assets

Financial reporting and interpretation17 Interpretation and analysis; Ratios to aid the appraisal of financial structure; Stock exchange (investment) ratios; 18 Company financing; Capital gearing and capital structures; International Accounting Standards and their application; Elements of managerial accounting; 19 Costing principles and systems; Process costing; Valuation of inventory using absorption and marginal costing principles; Relevant costs; 20 Budgets; Using budgets; The preparation of budgets; Principal budget factors and the flexing of budgets; 21 Standard costing

Cost standards for unit costs

Notes:

Description based upon print version of record.

Description based on online resource; title from PDF title page (EBC, viewed Noverber 16, 2017).

ISBN:

1-4441-9201-9

OCLC:

862378966