Cambridge AS & A Level Accounting Study Material

46 chapters · 923 concepts, definitions, and illustrations

Free chapter-wise study material for Cambridge AS & A Level Accounting. Read concepts, review illustrations, and practise with AI explanations.

Chapters

Chapter 1

The double-entry system

18 topics
Chapter 2

The books of prime entry

17 topics
Chapter 3

The ledger accounts in detail

5 topics
Chapter 4

The cash book

17 topics
Chapter 5

Discounts

11 topics
Chapter 6

Preparing simple financial statements

16 topics
Chapter 7

Accounting principles, concepts and conventions

16 topics
Chapter 8

Closing down the double-entry system

19 topics
Chapter 9

Accruals and prepayments

18 topics
Chapter 10

Control systems – the trial balance

15 topics
Chapter 11

Suspense accounts

5 topics
Chapter 12

Control systems – bank reconciliations

10 topics
Chapter 13

Control systems – ledger control accounts

23 topics
Chapter 14

Statements of financial position

7 topics
Chapter 15

Profits

11 topics
Chapter 16

The trading account

18 topics
Chapter 17

The profit and loss account

9 topics
Chapter 18

Irrecoverable debts and provision for doubtful debts

14 topics
Chapter 19

Depreciation of non-current assets

22 topics
Chapter 20

The valuation of inventories

30 topics
Chapter 21

Financial statements

17 topics
Chapter 22

Incomplete records

23 topics
Chapter 23

Partnership accounting

17 topics
Chapter 24

Partnership accounting – structural changes

35 topics
Chapter 25

The financial statements of limited companies

47 topics
Chapter 26

Company financing

19 topics
Chapter 27

Interpretation and analysis of financial data

37 topics
Chapter 28

Absorption (total) costing

49 topics
Chapter 29

Marginal costing

28 topics
Chapter 30

Unit, job and batch costing

7 topics
Chapter 31

Business planning

11 topics
Chapter 32

Manufacturing accounts

35 topics
Chapter 33

Clubs and societies

23 topics
Chapter 34

Published financial statements of limited companies

13 topics
Chapter 35

IAS 7 Statements of cash flows

23 topics
Chapter 36

International accounting standards

34 topics
Chapter 37

The role of the auditor and directors

14 topics
Chapter 38

Business purchase and merger

23 topics
Chapter 39

Consignment accounts

14 topics
Chapter 40

Joint venture accounts

8 topics
Chapter 41

Computerised accounting systems

16 topics
Chapter 42

Investment and other ratios

19 topics
Chapter 43

Activity based costing

10 topics
Chapter 44

Budgeting and budgetary control

26 topics
Chapter 45

Standard costing

28 topics
Chapter 46

Capital investment appraisal

46 topics

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