AS Accounting for AQA (second edition) - Table of Contents
Unit 1
Introduction to Financial Accounting
- What is financial accounting?
- Double-entry book-keeping: first principles
- Double-entry book-keeping: further transactions
- Business documents
- Balancing accounts – the trial balance
- Division of the ledger – the use of subsidiary books
- The main cash book
- Bank reconciliation statements
- Introduction to final accounts
- The general journal and correction of errors
- Control accounts
- Adjustments to final accounts
Unit 2
Financial and Management Accounting
- Business organisations
- Accounting concepts and stock valuation
- Further aspects of final accounts
- Preparing sole trader final accounts
- Final accounts of limited companies
- Ratio analysis
- Budgeting and budgetary control
- The impact of computer technology in accounting