AS Accounting for AQA (second edition) - Table of Contents

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 2
Financial and Management Accounting

  1. Business organisations
  2. Accounting concepts and stock valuation
  3. Further aspects of final accounts
  4. Preparing sole trader final accounts
  5. Final accounts of limited companies
  6. Ratio analysis
  7. Budgeting and budgetary control
  8. The impact of computer technology in accounting