This series supports teachers and students of Cambridge International AS & A Level Accounting (9706) for examination from 2023.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
How to use this book (provided by Cambridge University Press) Introduction 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 The statement of profit or loss for sole traders 8 The statement 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 and doubtful debts 13 Bank reconciliation statements 14 Control accounts 15 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 Statement of cash flows 25 Auditing and stewardship 26 International Accounting Standards 27 Computerised accounting systems 28 Business acquisition and merger 29 Ethical considerations 30 Accounting information for stakeholders 31 Analysis and communication of accounting information Part III: Cost and management accounting 32 Costing of materials, labour and overheads 33 Absorption costing 34 Unit, job and batch costing 35 Marginal costing 36 Activity-based costing 37 Budgeting and budgetary control 38 Standard costing 39 Investment appraisal.
How to use this book (provided by Cambridge University Press) Introduction 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 The statement of profit or loss for sole traders 8 The statement 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 and doubtful debts 13 Bank reconciliation statements 14 Control accounts 15 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 Statement of cash flows 25 Auditing and stewardship 26 International Accounting Standards 27 Computerised accounting systems 28 Business acquisition and merger 29 Ethical considerations 30 Accounting information for stakeholders 31 Analysis and communication of accounting information Part III: Cost and management accounting 32 Costing of materials, labour and overheads 33 Absorption costing 34 Unit, job and batch costing 35 Marginal costing 36 Activity-based costing 37 Budgeting and budgetary control 38 Standard costing 39 Investment appraisal.
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