Frank Wood's A-level accounting : GCE year 2
著者
書誌事項
Frank Wood's A-level accounting : GCE year 2
Financial Times Prentice Hall, 2004
4th ed.
- タイトル別名
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A-level accounting
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注記
Previous ed.: 2001
Includes index
内容説明・目次
内容説明
This edition of Frank Wood's A-level Accounting has been restructured to match closely the AQA A-level syllabus, now covered in the first fifteen chapters. In particular coverage of partnership accounts, now in one chapter; all company accounting is covered in one chapter; and standard costing and variance is covered in a single chapter. The book builds on a first course in accounting and includes coverage of the more advanced aspects of financial and management accounting.
As well as providing instruction and practice in the preparation of accounting information, the text stresses the need for students to understand the business reasons behind accounting techniques. A continuing strength of the book is the large amount of question material. Recent past questions from the main examining bodies are included as well as a useful guide to examination techniques at A-level.
目次
Contents
Preface
Note on the Review Questions
Introduction: The scope of this bookPart 1: Further aspects of financial accounting
1 Incomplete records
2 Non-profit-oriented organisations
3 Partnership accounts
4 Valuation of assets
5 Types of organisations and sources of financePart 2: Published financial statements of limited companies and accounting standards
6 Published financial statements and requirements of user groups
7 Reserves, rights issues and bonus issues
8 Published financial statements and ratio analysis
9 Cash flow statements
10 Accounting standards
11 Limitations of published financial statementsPart 3: Further aspects of accounting for management and decision making
12 Absorption costing, marginal costing and decision making
13 Standard costing and variance analysis
14 Capital investment appraisal
15 Other factors affecting decision making - social accountingPart 4: Management accounting principles and budgeting
16 Elements of costing
17 Contract accounts
18 Job, batch and process costing
19 Budgeting and budgetary control
20 Cash budgets
21 Co-ordination of budgetsPart 5: Supplementary topics
22 Break-even analysis
23 The accounting equation and the balance sheet
24 The double entry system
25 Accounting conceptsAppendix I: Examination techniques
Appendix II: Glossary
Appendix III: Answers to review questions
Index
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