Accounting (9706)

4 sections available · 27 chapters available

Free Accounting (9706) revision notes for Cambridge International A Level students. Each chapter covers a key topic with worked examples and practice prompts you can take straight into the thinka app.

Financial accounting (AS Level)

  • Types of business entity

  • The accounting system

  • Accounting for non-current assets

  • Reconciliation and verification

  • Preparation of financial statements - Adjustments to draft financial statements

  • Preparation of financial statements - Sole traders

  • Analysis and communication of accounting information

  • Preparation of financial statements - Partnerships (AS)

  • Preparation of financial statements - Limited companies (AS)

  • Analysis and communication of accounting information (AS)

Cost and management accounting (AS Level)

  • Costs and cost behaviour

  • Traditional costing methods - Costing applications

  • Traditional costing methods - Absorption costing

  • Traditional costing methods - Marginal costing

  • Traditional costing methods - Cost–volume–profit analysis

Financial accounting (A Level)

  • Preparation of financial statements - Partnerships (A Level only)

  • Preparation of financial statements - Clubs and societies

  • Preparation of financial statements - Manufacturing businesses

  • Preparation of financial statements - Limited companies (A Level only)

  • Regulatory and ethical considerations

  • Business acquisition and merger

  • Computerised accounting systems

  • Analysis and communication of accounting information (A Level only)

Cost and management accounting (A Level)

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