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CIE
AS & A Level
Accounting (9706)
Accounting 9706,12 Oct Nov 2024
1. Accounting Principles & Controls | Application of prudence, realisation, and going concern; use of passwords in accounting security.
2. Double Entry & Financial Statements | Recording cash discounts, capital income identification, adjusting profits for capital expenditures.
3. Depreciation & Non-Current Assets | Choosing appropriate depreciation methods, calculating depreciation and disposal profits or losses.
4. Trial Balance & Error Corrections | Identifying and correcting trial balance errors, suspense account adjustments.
5. Bank Reconciliation & Control Accounts | Adjusting cash book balances, identifying transactions in control accounts.
6. Partnerships & Limited Companies | Calculating residual profit share, share capital and premium accounting, rights and bonus issues.
7. Financial Ratios & Performance Analysis | Evaluating return on capital employed, efficiency measures, liquidity and profitability ratios.
8. Costing Methods & Budgeting | Job vs. batch costing, FIFO inventory valuation, overhead absorption rates, cost-volume-profit analysis.
CIE
AS & A Level
Accounting (9706)
Nov
2024
Accounting (9706) directory
Laura Bellini
Classification: Paper 1
Page count: 12
Viewed: 169
Last update: 5 months ago
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