Cambridge International AS and A Level Accounting Textbook

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Endorsed by University of Cambridge International Examinations, Cambridge International AS and A Level Accounting offers a thorough coverage of the AS and A Level topics in both financial and management accounting. It includes the latest changes of the syllabus, especially the introduction of International Accounting Standards (IAS). The combination of easily understandable contentand practice questions makes this book an ideal resource to support teaching and learning for use both during the course and as an aid to revision. Key Features • Clearly-structured chapters with the content presented in manageable, easy-to-read sections • Step-by-step coverage of the topics, reminding students of the areas covered by tutors and clarifying difficult points • Numerous examples and self test exercises with solutions to support key principles and help students apply theory to the requirements of the examination • Key hints and additional exercises at the end of each chapter • Up-to-date examination type questions Table Of Contents Part I: The accounting system Chapter 1. Double-entry bookkeeping: cash transactions Chapter 2. Double-entry bookkeeping: credit transactions Chapter 3. Books of prime (or original) entry Chapter 4. Balancing accounts Chapter 5. The classification of accounts and division of the ledger Chapter 6. The trial balance Part II: Financial accounting Chapter 7. Income Statements for sole traders Chapter 8. Statements of financial Position for sole traders Chapter 9. Accounting principles or concepts Chapter 10. Accruals and prepayments (the matching concept) Chapter 11. Provisions for the depreciation of fixed assets Chapter 12. Bad and doubtful debts Chapter 13. Bank reconciliation statements Chapter 14. Control accounts Chapter 15. Suspense accounts Chapter 16. Incomplete records Chapter 17. Non-profit-making organisations (clubs and societies) Chapter 18. Departmental accounts Chapter 19. Manufacturing accounts Chapter 20. Valuation of inventory Chapter 21. Partnership accounts Chapter 22. Partnership changes Chapter 23. An introduction to the accounts of limited companies Chapter 24. Statement of cash flows Chapter 25. Limited companies: more about share capital and debentures: capital reductions and reconstructions Chapter 26. Business purchase Chapter 27. Published company accounts Part III: Financial reporting and interpretation Chapter 28. Interpretation and analysis Chapter 29. Company financing Part IV: Elements of managerial accounting Chapter 30. Costing principles and systems: total (or absorption) costing Chapter 31. Unit, job and batch costing Chapter 32. Process costing Chapter 33. Marginal costing Chapter 34. Budgeting Chapter 35. Standard costing Chapter 36. Investment appraisal Appendix 1: Table showing net present value of $1 Answers to exercises and multiple-choice questions Index