Cima Study Text: Stage 1 Paper 1 - Accounting (5/90)

Cima Study Text: Stage 1 Paper 1 - Accounting (5/90)

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One of a series of regularly updated Study Texts providing targeted coverage of the examinations of the Chartered Institute of Management Accountants (CIMA), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The section on computerized accounting has been considerably expanded, and there is guidance on answering questions in multiple choice format. A companion Practice & Revision Kit (principally comprising progressively arranged series of questions and solutions) is also available.
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Product details

  • Paperback | 531 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • 0862777992
  • 9780862777999

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 question; introduction to the balance sheet and trading and profit and loss account; the cost of goods sold - accruals and repayments; discounts, bad debts and provisions; fixed assets - depreciation, revaluation and disposal; ledger accounting; 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; computer applications in accounting.
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