Accounting for AQA: AS/A-Level Year 1

Table of Contents:

Introduction to Financial Accounting

1. What is financial accounting?
2. Double-entry bookkeeping: first principles
3. Double-entry bookkeeping: further transactions
4. Business documents
5. Balancing accounts – the trial balance
6. Division of the ledger – the use of books of prime entry
7. The cash book
8. Bank reconciliation statements
9. Introduction to financial statements
10. The general journal and correction of errors
11. Control accounts
12. Adjustments to financial statements

Financial Accounting

13. Business organisations and financing
14. Accounting concepts and inventory valuation
15. Further aspects of financial statements
16. Preparing sole trader financial statements
17. Financial statements of limited companies
18. Financial ratios
Management Accounting

19. Budgeting and budgetary control
20. Marginal costing and break-even
21. Decision-making situations