Accounting Notes
Free chapter notes for Cambridge International AS & A Level Accounting 9706. Read any chapter online, then practise with the member Workbook and revise with Chapter at a Glance.
Types of business entity
Covers: Types of business entity
The accounting system
Covers: The accounting system
Capital and revenue income and expenditure
Covers: Capital and revenue income and expenditure, Changing asset values
Reconciliation and verification
Covers: Reconciliation and verification, Trial balance, Bank reconciliation statements, Control accounts
Adjustments to draft financial statements
Covers: Adjustments to draft financial statements, Sole traders, Partnerships, Limited companies
Users of accounting information
Covers: Users of accounting information, Calculation and evaluation of ratios
Materials and labour
Covers: Materials and labour
Costing applications
Covers: Costing applications, Absorption costing, Marginal costing, Cost–volume–profit analysis
Financial statements (A Level)
Covers: Financial statements (A Level), Partnerships (A Level), Clubs and societies (A Level), Manufacturing businesses (A Level), Limited companies (A Level)
International Accounting Standards (A Level)
Covers: International Accounting Standards (A Level), Ethical considerations (A Level), Auditing and stewardship of limited companies (A Level)
Business acquisition and merger (A Level)
Covers: Business acquisition and merger (A Level)
Computerised accounting systems (A Level)
Covers: Computerised accounting systems (A Level)
Analysis and communication of accounting information (A Level)
Covers: Analysis and communication of accounting information (A Level)
Activity based costing (ABC) (A Level)
Covers: Activity based costing (ABC) (A Level)
Standard costing (A Level)
Covers: Standard costing (A Level)
Budgeting and budgetary control (A Level)
Covers: Budgeting and budgetary control (A Level)
Investment appraisal (A Level)
Covers: Investment appraisal (A Level)