Cima Study Text: Stage 1 Exemption, Paper A - Accounting Fundamentals (8/90)

Cima Study Text: Stage 1 Exemption, Paper A - Accounting Fundamentals (8/90)

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Description

One of a series of regularly updated Study Texts providing coverage of the examinations of Chartered Institute of Management Accountants (CIMA), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. This study text has been especially prepared for students attempting the stage 1 exemption examinations of the Chartered Institute of Management Accountants. The main part of the text is laid out in accordance with stage 1 accounting fundamentals syllabus. Separate sections deal in detail with: accounting theory and objectives of financial statements, financial accounting practice, cost accounting practice and accounting with computers. This edition of the text incorporates minor amendments in the light of the revised 1987 version of SSAP 12 on depreciation. In addition, the section on computerised accounting has been considerably expanded.
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Product details

  • Paperback | 531 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • 086277795X
  • 9780862777951

Table of contents

Part 1 Accounting theory and objectives of financial statements: introduction to business accounting; the theoretical basis of accounting. Part 2 Financial accounting practice: assets, liabilities and the accounting equation; introduction to the balance sheet and trading and profit and loss account; the cost of goods sold - accruals and prepayments; discounts, bad debts and provisions; fixed assets - depreciation, revaluation and disposal; ledger accounting; ledger accounting - further aspects; books of prime entry, the sales ledger and the purchase ledger; control accounts; accounting for wages and salaries; bank reconciliations; suspense accounts; accounting for stocks; intangible fixed assets; incomplete records; income and expenditure accounts; limited companies.Part 3 Cost accounting practice: the cost accountant; cost classification, elements of cost and cost behaviour; materials - cost collection and control; stock valuation; labour cost control; overheads and absorption costing; principles of marginal costing; manufacturing and departmental accounts; budgets and budgetary control; standard costing; integrated and non-integrated accounting systems. Part 4 Accounting with computers: the elements of computers; software for accounting - introduction; computer applications in accounting.
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