Accounting (9615)
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Oxford AQA International A-level の学習者向けの無料Accounting (9615)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。
AS Unit 1 & 2 — Recording, Verifying & Concepts (Paper 1)
An introduction to the role of the accountant in business
Types of business organisation
The double entry model
Verification of accounting records
Accounting concepts used in the preparation of accounting records
AS Unit 1 & 2 — Statements, Ratios & Planning (Papers 1–2)
Preparation of financial statements of sole traders
Limited company accounts
Analysis and evaluation of financial information
Budgeting
Marginal costing
A2 Unit 3 & 4 — Costing, Appraisal & Incomplete Records (Papers 3–4)
Standard costing and variance analysis
Absorption and activity based costing
Capital investment appraisal
Accounting for organisations with incomplete records
Partnership accounts
A2 Unit 3 & 4 — Statements, Analysis & Ethics (Papers 3–4)
Accounting for limited companies
Manufacturing accounts
Clubs and non-profit making organisations
Interpretation, analysis and communication of accounting information
The impact of ethical considerations
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