Accounting (9706)
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Cambridge International A Level の学習者向けの無料Accounting (9706)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。
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)
Activity based costing (ABC)
Standard costing
Budgeting and budgetary control
Investment appraisal
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