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Accounting (9615)
2個單元
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 costi
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