Cambridge International AS and A Level Accounting Textbook

Part I. The Accounting System: 1. Double-entry bookkeeping: cash transactions; 2. Double-entry bookkeeping: credit transactions; 3. Books of prime (or original) entry; 4. Balancing accounts; 5. The classification of accounts and division of the ledger; 6. The trial balance; Part II. Financial Accounting: 7. Income Statements for sole traders; 8. Statements of Financial Position for sole traders; 9. Accounting principles or concepts; 10. Accruals and prepayments (the matching concept); 11. Provisions for the depreciation of non-current assets; 12. Bad and doubtful debts; 13. Bank reconciliation statements; 14. Control accounts; 15. Suspense accounts; 16. Incomplete records; 17. Non-profit-making organisations (clubs and societies); 18. Departmental accounts; 19. Manufacturing accounts; 20. Valuation of inventory; 21. Partnership accounts; 22. Partnership changes; 23. An introduction to the accounts of limited companies; 24. Statement of Cash flows; 25. Limited companies: more about share capital and debentures, capital reductions and reconstructions; 26. Business purchase; 27. Published company accounts; Part III. Financial Reporting and Interpretation: 28. Interpretation and analysis; 29. Company financing; Part IV. Elements of Managerial Accounting; 30. Costing principles and systems: total (or absorption) costing; 31. Unit, job and batch costing; 32. Process costing; 33. Marginal costing; 34. Budgeting; 35. Standard costing; 36. Investment appraisal; Appendix 1. Table showing net present value of $1; Answers to exercises and multiple-choice questions; Index.