Cambridge AS & A Level Accounting
1.2The accounting system
The accounting system in Cambridge AS & A Level Accounting: what the syllabus expects you to know, the learning objectives and how to practise.
Topic108 practice questions5 lessons
In this topic
Lessons
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Books of prime entry and the general journal
55 min
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Computerised accounting systems: use, advantages, disadvantages and data security
35 min
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Concepts of recording: entity, historical cost, money measurement, duality, objectivity
40 min
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Concepts of reporting: prudence, matching, realisation, materiality, consistency, going concern, substance over form
45 min
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Double entry, the accounting equation and ledger accounts
55 min
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