Cambridge International AS & A Level Accounting 3rd Edition

This series supports teachers and students of Cambridge International AS & A Level Accounting (9706). It includes a coursebook with digital access, as well as a workbook and digital teacher’s resource for the very first time. Take the time to explore the collection and find the perfect fit for your lessons.

Empower your students to become confident learners and achieve success with the third edition of the Cambridge International AS & A Level Accounting series. Closely mapped to the new syllabus, this coursebook with digital access is the perfect addition to any classroom and come filled with real-world connections and exam support.

Features

• 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

CONTENTS

• 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