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Accounting (9215)
5セクション
Sources and recording of data
The double entry system
The use and the preparation of source documents
The recording of transactions from source documents in books of prime entry and ledger accounts and transferring accounts to financial statements.
Recording of transactions from source documents in books of prime entry and ledger accounts and transferring accounts to financial statements
Prepare accounting records based on source documents and use the main books of prime entry and ledger accounts to record transactions
Prepare the imprest system to record petty cash
Verification of accounting records Content Additional information
Development of the accounting model
General accounting concepts used in the preparation of accounting records
The use of accounting concepts in a variety of situations
The recording of adjustments in ledger accounts
Accounting for capital and revenue expenditure and income
Accounting for depreciation and disposal of non-current assets
Make entries for simple adjustments for other payables and other receivables in ledger accounts and in income statements and statements of financial position
Make entries for irrecoverable debts in the trade receivables ledger and financial statements
Preparation of financial statements
The use of concepts in the preparation of financial statements
The advantages and disadvantages of different organisations
Prepare financial statements of sole traders from ledger accounts including adjustments from the application of accounting concepts
Prepare and comment on income statements and statements of financial position from a trial balance including adjustments from the application of accounting concepts
Prepare and comment on the financial statements of partnerships
Prepare and comment on the capital and current accounts of partners
Prepare and comment on the internal financial statements of limited liability companies
Prepare and comment on the financial statements of manufacturers
Prepare and comment on the financial statements of clubs and non-profit making organisations
The calculation of profit of an organisation where there are insufficient records to prepare income statements
The benefits and limitations of maintaining accounting records using different systems including single and double entry records
Interpretation, analysis and communication of financial information
Identify internal and external stakeholders who have an interest in a business organisation
Calculation and interpretation of financial measures and ratios
Appraising business performance by using financial statements and ratios
The difference between cash and profits and the effect of transactions on profitability and liquidity
The limitations of financial statements and ratio analysis when assessing business performance
Use of computers in accounting