This book is written for teachers and students of AS Accounting. It is written in line with the latest Cambridge AS Accounting syllabus. Teachers would find this book invaluable as a to supplement their usual text. The book will take the work out of setting homework as there are numerous, relevant exercises contained in each chapter. As the title suggests, students will find this book an easy to use tool at the time of revising for internal or external examinations. The unique question and answer presentation of theory has been intentionally used to assist students find perfect answers all the time. The numerous tips in the book have been written by an author who has taught this syllabus for over twenty years. Hence, they will help both teachers and students gain valuable insights into the subtle aspects of the syllabus.
Table of Content
Chapter 1 – Double Entry Bookkeeping 1
Chapter 2 – The Trial Balance 6
Chapter 3 – Books of Prime Entry 9
Chapter 4 – Income Statement of Sole Traders 18
Chapter 5 – Statement of Financial Position for Sole Traders 23
Chapter 6 – Accounting Principles 25
Chapter 7 – Accruals and Prepayments 30
Chapter 8 – Depreciation of Non-current Assets 35
Chapter 9 – Irrecoverable and Doubtful Debts 42
Chapter 10 – Bank Reconciliation Statement 49
Chapter 11 – Control Accounts 55
Chapter 12 – Suspense Accounts 62
Chapter 13 – Incomplete Records 69
Chapter 14 – Valuation of Inventory 77
Chapter 15 – Partnership Accounts 83
Chapter 16 – Partnership Changes 89
Chapter 17 – Accounts of Limited Companies – An Introduction 99
Chapter 18 – Analysis and Interpretation 113
Chapter 19 – Total or Absorption Costing 123
Chapter 20 – Unit, Job and Batch Costing 133
Chapter 21 – Marginal Costing 136
Chapter 22 – The Application of Accounting to Business Planning 146
Appendix 148
About the author
June Baptista is a published author who has put her expertise, gained in teaching this syllabus for over twenty years, to use in this and other books on Accounting. She has taught in three different countries. The international experience she has accumulated is reflected in the tips, templates and the unique presentation of theory in a question and answer format. She has learned that students, especially those who have English as a Second Language, are often at a loss when they are faced with writing the longer theory-based answers. This book will be the perfect tool to help them overcome this problem. Teachers will also benefit immensely from using this book as it is full of valuable tips and numerous exercises.June Baptista lives in New Zealand. Her hobbies include FOREX trading, and gardening. Other titles she has authored are:
Cambridge IGCSE and O Level Accounting – published by Hodder Education
AS Accounting workbook – self – published.
She can be contacted at this email address: junebaptista@hotmail.com
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