Cambridge AS & A Level Accounting
AA Level subject content (topics 3.1-4.4)
Overview
A Level only: Paper 3 (section 3) and Paper 4 (section 4), with the AS content assumed.
In this topic
- 3.1 Preparation of financial statements
- 3.2 Regulatory and ethical considerations
- 3.3 Business acquisition and merger
- 3.4 Computerised accounting systems
- 3.5 Analysis and communication of accounting information
- 4.1 Activity based costing (ABC)
- 4.2 Standard costing
- 4.3 Budgeting and budgetary control
- 4.4 Investment appraisal
Lessons
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Activity based costing (ABC)
60 min
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Investment ratios for shareholders
50 min
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Solvency, gearing and the working capital cycle
55 min
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Budgetary control: purpose, advantages and behavioural aspects
45 min
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Flexible budgets and comparing budget with actual
55 min
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Master budget: budgeted profit and financial position
60 min
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Sales, production, purchases, labour and working-capital budgets
55 min
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The cash budget
55 min
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Business purchase: consideration and goodwill
45 min
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Closing the books of a business taken over
45 min
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Mergers and statements of financial position after a purchase
45 min
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Recording a business purchase in the purchaser's books
45 min
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Transferring manual accounts to a computerised system
40 min
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IAS 1 and IAS 2: presentation and inventories
50 min
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IAS 16, IAS 36 and IAS 38: assets, impairment and intangibles
55 min
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IAS 37: provisions, contingent liabilities and contingent assets
50 min
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IAS 8 and IAS 10: changes, errors and events after the year end
50 min
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Evaluating investment projects and making recommendations
50 min
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Net present value and internal rate of return
55 min
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Payback period and accounting rate of return
50 min
24 more lessons in this topic. Join to read every lesson, or see what Full access includes.
Sample question
A sample question on this topic. Answer it, check it, then read the worked answer.
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