剑桥大学出版

NEW Cambridge International AS & A Level Accounting Coursebook with Digital Access (2 years)

出版社 ‏ : ‎ Cambridge University Press; 第 3rd 版 (2022年2月10日)

语言 ‏ : ‎ 英语

平装 ‏ : ‎ 700页

ISBN-10 ‏ : ‎ 1108902928

ISBN-13 ‏ : ‎ 978-1108902922

适用年级 ‏ : ‎ 3 - 4

商品重量 ‏ : ‎ 1.71 kilograms

尺寸 ‏ : ‎ 21.59 x 2.79 x 27.43 cm

This series supports teachers and students of Cambridge International AS & A Level Accounting (9706) for examination from 2023. 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.

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.