Acca Study Text: Level 1 Paper 1.1 - Accounting (4/90)

Acca Study Text: Level 1 Paper 1.1 - Accounting (4/90)

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One of a series of regularly updated Study Texts providing coverage of the examinations of the Chartered Association of Certified Accountants (ACCA), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The text which includes a study guide has been thoroughly revised to meet the requirements of the 1988 course and includes changes in the constitution of a partnership. A companion Practice and Revision Kit (principally comprising progressively arranged series of questions and solutions) is also available.
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Product details

  • Paperback | 500 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • index
  • 0862774217
  • 9780862774219

Table of contents

Syllabus and study guide. Part 1 Introduction to accounting: the purpose of accounting; the theoretical basis of accounting; assets, liabilities and the accounting equation. Part 2 Accounting procedures and systems: an introduction to final accounts; the cost of goods sold - accruals and prepayments; discounts, bad debts and provisions; fixed assets - depreciation, revaluation and disposal; the principles of ledger accounting; ledger accounting - further aspects; books of prime entry; bills of exchange; control accounts; accounting for wages and salaries; bank reconciliations; suspense accounts; accounting for stocks; intangible fixed assets. Part 3 Final accounts: incomplete records; income and expenditure accounts; partnership accounts; limited companies; accounting for value added tax. Part 4 Interpretation of financial statements: interpretation of financial statements; the operating cycle and working capital ratios; statements of source and application of funds.
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