Unit 1: The Accounting System and Costing

Topic 1.1 - Principles of accounting and double entry bookkeeping

1.1.1 - Role of accounting information

1.1.2 - Purpose of accounting information

1.1.3 - Books of account

1.1.4 - Books of prime entry

1.1.5 - End of period transfers and adjustments

1.1.6 - Allowance for irrecoverable debts

1.1.7 - ICT in transaction recording and reconciliations

1.1.8 - Going concern, prudence, accruals and consistency

1.1.9 - Historic cost, materiality, money measurement, realisation and business entity

1.1.10 - International Accounting Standards

1.1.11 - Capital and revenue expenditure

1.1.12 - Accounting treatment of expenditure

1.1.13 - Causes of depreciation

1.1.14 - Reasons for charging depreciation

1.1.15 - Depreciation methods

1.1.16 - Non-current asset and depreciation ledger accounts

1.1.17 - Effect of depreciation methods on profit

1.1.18 - Change in depreciation method

1.1.19 - Disposal of non-current assets

1.1.20 - Schedule of non-current assets

Topic 1.2 - Control procedures

Topic 1.3 - Financial statements of organisations

Topic 1.4 - Introduction to costing

Topic 1.5 - Analysis of accounting statements

Topic 1.6 - Social and ethical accounting

A-Level Edexcel Accounting AS/Notes/1.1.1 - Role of accounting information

A-Level Edexcel Accounting AS 1.1.1 - Role of accounting information Notes

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