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Accounting (9706)

4個單元

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
Analysis and communication of accounting information
Preparation of financial statements - Partnerships
Preparation of financial statements - Limited companies
Analysis and communication of accounting information

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

A Level topicsFinancial accounting (A Level)

Preparation of financial statements - Partnerships
Preparation of financial statements - Clubs and societies
Preparation of financial statements - Manufacturing businesses
Preparation of financial statements - Limited companies
Regulatory and ethical considerations
Business acquisition and merger
Computerised accounting systems
Analysis and communication of accounting information

Cost and management accounting (A Level)

Activity based costing (ABC)
Standard costing
Budgeting and budgetary control
Investment appraisal

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