CAIE A-Level Accounting AS 1.3.2 Changing Asset Values Topic Practice

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A-Level CAIE Accounting

1. Financial accounting

1.1 Types of business entity

1.2 The accounting system

1.3 Accounting for non-current assets

1.3.1—Capital vs revenue items

1.3.2—Changing asset values

1.4 Reconciliation and verification

1.5 Preparation of financial statements

1.6 Analysis and communication of accounting information

2. Cost and management accounting

2.1 Costs and cost behaviour

2.2 Traditional costing methods

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