Accounting (9615)

2 个单元 · 20 个章节

免费 Accounting (9615) 学习笔记,适合 Oxford AQA International AS Level 学生。每个章节都覆盖一个重点主题,并附例题与可延伸到 thinka app 的练习提示。

AS subject content

  • 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

  • Preparation of financial statements of sole traders

  • Limited company accounts

  • Analysis and evaluation of financial information

  • Budgeting

  • Marginal costing

Advanced Level

  • Standard costing and variance analysis

  • Absorption and activity based costing

  • Capital investment appraisal

  • Accounting for organisations with incomplete records

  • Partnership accounts

  • 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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