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AS Accounting for AQA second edition: Contents List

Unit 1
Introduction to Financial Accounting
 
1   What is financial accounting?  
2   Double-entry book-keeping: first principles  
3   Double-entry book-keeping: further transactions  
4   Business documents  
5   Balancing accounts – the trial balance  
6   Division of the ledger – the use of subsidiary books  
7   The main cash book  
8   Bank reconciliation statements  
9   Introduction to final accounts  
10   The general journal and correction of errors  
11   Control accounts  
12   Adjustments to final accounts  
 
Unit 1
Financial and Management Accounting
13   Business organisations  
14   Accounting concepts and stock valuation  
15   Further aspects of final accounts  
16   Preparing sole trader final accounts  
17   Final accounts of limited companies  
18   Ratio analysis  
19   Budgeting and budgetary control  
20   The impact of computer technology in accounting  

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