Accounting (YAC11)
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Pearson Edexcel International A Level の学習者向けの無料Accounting (YAC11)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。
The Accounting System and Costing
Unit 1: Principles, double entry and control
Principles of accounting and double entry bookkeeping
Accounting concepts and conventions
Capital and revenue expenditure
Depreciation and disposal of non-current assets
Control procedures: trial balance, control accounts and correction of errors
Corporate and Management Accounting
Unit 1: Financial statements of organisations
Sole trader financial statements and year-end adjustments
Departmental accounts and incomplete records
Partnership accounts
Clubs and non-profit-making organisations
Manufacturing accounts
Unit 1: Costing, analysis and ethics
Introduction to costing: inventory valuation
Labour costs and methods of remuneration
Overhead costs, absorption and job costing
Analysis of accounting statements
Social and ethical accounting
Unit 2: Corporate accounting
Limited companies: financial statements and capital structure
Purchase and merger of limited companies
Statement of cash flows
Investment ratios
Unit 2: Management accounting
Budgeting
Standard costing and variance analysis
Project appraisal
Break-even analysis
Marginal costing and absorption costing
Information and communication technology (ICT) in accounting
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