AQA AS Accounting Unit 1 Introduction to Financial Accounting

Description

This book is intended as a quick reference revision guide for AQA AS Accounting Unit 1: Introduction to Financial 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 and definitions.

Topics covered:

• Purposes of accounting
• Double-entry book-keeping
• The trial balance
• Control accounts
• Suspense accounts
• Bank reconciliations
• Accruals and prepayments
• Bad debts
• Depreciation
• Income statement
• Balance sheet

Appendices include:

• Layouts for income statement, balance sheet and bank reconciliations
• Source documents diagram
• Key definitions

Although mainly aimed at the AQA A Level syllabus it will also have relevance for other students on other accounting courses pre-A level, post-16 or degree level. People at work who want to know more about the finance function may also find it useful.