Empower your students to become confident learners and achieve success with our third edition of our Cambridge International AS & A Level Accounting series. Closely mapped to the new syllabus, our coursebook with digital access, workbook and digital teacher’s resource are the perfect addition to any classroom and come filled with real-world connections and exam support.
- Revised order of Chapters in Part I (The Accounting System) supports student transition from IGCSE™ to AS & A Level
- “Accounting in context” and “Think like an Accountant” features help students make real-world connections to their studies
- Key terms, key concepts and command words are defined for English as a second language learners
- Practice questions, worked examples and sample answers help students prepare for their assessment
- Reflection activities allow students to monitor their learning and consider what/how they’ve learnt
- The appendix highlights key formulas required for the syllabus so students can study with ease
- Simple and easy to use, you can link directly into Cambridge GO from Google Classroom, Moodle, Blackboard and any other VLE. You can also access all of your Cambridge resources anytime, anywhere and create your own collection in ‘My Resources’
How to use this book
Introducing command words
Part I The accounting system
1 Double-entry bookkeeping: Cash transactions
2 Double-entry bookkeeping: Credit transactions
3 Books of prime entry
4 Balancing accounts
5 The classification of accounts and division of the ledger
6 The trial balance
Part II Financial accounting
7 Statements of profit or loss for sole traders
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 businesses
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
Part III: 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
Appendix: Net present value of $1
Appendix: Ratios
Preparing for assessment
Glossary: Command words
Glossary: Key terms
Index
Acknowledgements.
Internationally benchmarked qualifications providing excellent preparation for university education.
Cambridge International AS and A Level syllabuses have been created specifically for an international audience. The content of International AS and A Levels is carefully devised to suit the wide variety of Cambridge schools worldwide and avoid cultural bias. The structure and administration of Cambridge International AS and A Levels are also designed to meet the needs of Cambridge schools and learners around the world.
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