Description
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.
