Contents
Part I: The accounting system
Chapter 1. Double-entry bookkeeping: cash transactions
Chapter 2. Double-entry bookkeeping: credit transactions
Chapter 3. Books of prime (or original) entry
Chapter 4. Balancing accounts
Chapter 5. The classification of accounts and division of the ledger
Chapter 6. The trial balance

Part II: Financial accounting
Chapter 7. Income Statements for sole traders
Chapter 8. Statements of financial Position for sole traders
Chapter 9. Accounting principles or concepts
Chapter 10. Accruals and prepayments (the matching concept)
Chapter 11. Provisions for the depreciation of fixed assets
Chapter 12. Bad and doubtful debts
Chapter 13. Bank reconciliation statements
Chapter 14. Control accounts
Chapter 15. Suspense accounts
Chapter 16. Incomplete records
Chapter 17. Non-profit-making organisations (clubs and societies)
Chapter 18. Departmental accounts
Chapter 19. Manufacturing accounts
Chapter 20. Valuation of inventory
Chapter 21. Partnership accounts
Chapter 22. Partnership changes
Chapter 23. An introduction to the accounts of limited companies
Chapter 24. Statement of cash flows
Chapter 25. Limited companies: more about share capital and debentures: capital reductions and reconstructions
Chapter 26. Business purchase
Chapter 27. Published company accounts

Part III: Financial reporting and interpretation
Chapter 28. Interpretation and analysis
Chapter 29. Company financing

Part IV: Elements of managerial accounting
Chapter 30. Costing principles and systems: total (or absorption) costing
Chapter 31. Unit, job and batch costing
Chapter 32. Process costing
Chapter 33. Marginal costing
Chapter 34. Budgeting
Chapter 35. Standard costing
Chapter 36. Investment appraisal

Appendix 1: Table showing net present value of $1
Answers to exercises and multiple-choice questions
Index

Endorsed by Cambridge International Examinations, Cambridge International AS and A Level Accounting offers a thorough coverage of the AS and A Level topics in both financial and management accounting. It includes the latest changes of the syllabus, especially the introduction of International Accounting Standards (IAS). The combination of easily understandable content and practice questions makes this book an ideal resource to support teaching and learning for use both during the course and as an aid to revision.

Key Features
• Clearly-structured chapters with the content presented in manageable, easy-to-read sections
• Step-by-step coverage of the topics, reminding students of the areas covered by tutors and clarifying difficult points
• Numerous examples and self test exercises with solutions to support key principles and help students apply theory to the requirements of the examination
• Key hints and additional exercises at the end of each chapter
• Up-to-date examination type questions