Edexcel A-Level Accounting AS 1.3.3 Prepayments and Accruals Topic Practice

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Pearson Edexcel IAL Accounting

Unit 1: The Accounting System and Costing

Topic 1.1 - Principles of accounting and double entry bookkeeping

Topic 1.2 - Control procedures

Topic 1.3 - Financial statements of organisations

1.3.1 - Sole trader statement of profit or loss

1.3.2 - Sole trader statement of financial position

1.3.3 - Prepayments and accruals

1.3.4 - Provisions

1.3.5 - Provisions for depreciation

1.3.6 - Irrecoverable debts and allowances

1.3.7 - Departmental profit or loss statements

1.3.8 - Incomplete records

1.3.9 - Partnership profit or loss and appropriation accounts

1.3.10 - Partners current and capital accounts

1.3.11 - Partnership agreement

1.3.12 - Partnership Act 1890 Section 24

1.3.13 - Introduction or retirement of a partner

1.3.14 - Receipts and payments accounts

1.3.15 - Trading accounts of different activities

1.3.16 - Subscription accounts

1.3.17 - Long-term and life membership

1.3.18 - Losses of inventory or cash

1.3.19 - Income and expenditure accounts

1.3.20 - Manufacturing accounts

1.3.21 - Allocation and apportionment of costs

1.3.22 - Unrealised profit on goods manufactured

Topic 1.4 - Introduction to costing

Topic 1.5 - Analysis of accounting statements

Topic 1.6 - Social and ethical accounting

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