CAIE A-Level Accounting AS 1.5.1 Draft Statement Adjustments 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

1.4 Reconciliation and verification

1.5 Preparation of financial statements

1.5.1—Draft statement adjustments

1.5.2—Sole traders

1.5.3—Partnerships

1.5.4—Limited companies

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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