AQA AS Accounting Unit 2 Financial and Management Accounting

Description

This book is intended as a quick reference revision guide for AQA AS Unit 2: Financial and Management Accounting. It's particularly aimed at the written questions, which students often struggle on, but account for about 20-25% of the exam. It also contains appendices of important formats, ratios and definitions.

Topics covered:

• Types of business organisations
• Accounting concepts
• Provision for doubtful debts
• Depreciation
• Stock valuation
• Limited companies
• Ratio analysis

Appendices:

• Income statement and balance sheet layout for sole traders
• Income statement and balance sheet layout for limited companies
• Statement of changes in equity layout
• Financial ratio formula sheet
• Cash budget layout
• Definitions of key terms

Although primarily intended with the AQA A level syllabus in mind, this book will also have relevance for other accounting courses pre-16, post 16 or degree level. It may also be of interest to those people at work who want to know more about the finance function.