Cambridge International AS & A Level Accounting Digital Teacher's Resource Access Card

Introduction; About the authors; How to use this series; How to use this Teacher's Resource; Lesson plan template and exemplar; About the syllabus; About the examination; Approaches to teaching and learning; Teaching notes, supporting materials and answers; Part I The accounting system; Chapter 1: Double-entry bookkeeping: Cash transactions; Chapter 2: Double-entry bookkeeping: Credit transactions; Chapter 3: The books of prime 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: Statements of profit or loss for sole traders; Chapter 8: Statements of financial position for sole traders; Chapter 9: Accounting concepts; Chapter 10: Accruals and prepayments (the matching concept); Chapter 11: Accounting for the depreciation of non-current assets; Chapter 12: Irrecoverable debts; Chapter 13: Bank reconciliation statements; Chapter 14: Control accounts; Chapter 15: The correction of errors; Chapter 16: Introduction to incomplete records; Chapter 17: Incomplete records - further considerations; Chapter 18: Partnership accounts; Chapter 19: Partnership changes; Chapter 20: Manufacturing businesses; Chapter 21: An introduction to limited company accounts; Chapter 22: Limited companies – Further considerations; Chapter 23: Non-profit making organisations (clubs and societies); Chapter 24: Statements of cash flows; Chapter 25: Auditing and stewardship; Chapter 26: International accounting standards; Chapter 27: Computerised accounting systems; Chapter 28: Business acquisition and merger; Chapter 29: Ethical considerations; Chapter 30: Accounting information for stakeholders; Chapter 31: Analysis and communication of accounting information; Part III: Cost and management accounting; Chapter 32: Costing of materials and labour; Chapter 33: Absorption costing; Chapter 34: Unit, job and batch costing; Chapter 35: Marginal costing; Chapter 36: Activity-based costing; Chapter 37: Budgeting and budgetary control; Chapter 38: Standard costing; Chapter 39: Investment appraisal.