Accounting (9706)
4个单元 · 26个章节
免费的Accounting (9706)学习笔记，专为Cambridge International A Level学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。
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
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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