Frank Wood's A-Level
Accounting, 4th Edition
GCE Year 2

By Alan Sangster
Financial Times / Pearson Education
March 2004
ISBN: 0-273-68532-5
623 Pages, Illustrated, 7 ½" x 9 ¾"
$87.50 paper original

This edition of Frank Wood’s A-level Accounting has been restructured to match closely the AQA A-level syllabus, now covered in the first fifteen chapters. In particular coverage of partnership accounts, now in one chapter; all company accounting is covered in one chapter; and standard costing and variance is covered in a single chapter. The book builds on a first course in accounting and includes coverage of the more advanced aspects of financial and management accounting.

As well as providing instruction and practice in the preparation of accounting information, the text stresses the need for students to understand the business reasons behind accounting techniques. A continuing strength of the book is the large amount of question material. Recent past questions from the main examining bodies are included as well as a useful guide to examination techniques at A-level.

Comprehensive, detailed and thorough coverage of the AQA second year syllabus. Also covers the OCR second year syllabus. Numerous worked examples, review questions and answers. Contains questions from the GCE boards. Answers to approximately half the review questions are provided at the end of the book. Answers to the remaining questions are provided in the free Solutions Manual available only to lecturers adopting the main text. The book is in five parts. Parts 1,2 and 3 cover the AQA syllabus. Part 4 completes coverage of the OCR syllabus. Part 5 comprises four chapters devoted to revising topics normally covered in the first year of the A-level.

Contents Preface Note on the Review Questions Introduction: The scope of this book Part 1: Further aspects of financial accounting 1 Incomplete records 2 Non-profit-oriented organisations 3 Partnership accounts 4 Valuation of assets 5 Types of organisations and sources of finance Part 2: Published financial statements of limited companies and accounting standards 6 Published financial statements and requirements of user groups 7 Reserves, rights issues and bonus issues 8 Published financial statements and ratio analysis 9 Cash flow statements 10 Accounting standards 11 Limitations of published financial statements Part 3: Further aspects of accounting for management and decision making 12 Absorption costing, marginal costing and decision making 13 Standard costing and variance analysis 14 Capital investment appraisal 15 Other factors affecting decision making - social accounting Part 4: Management accounting principles and budgeting 16 Elements of costing 17 Contract accounts 18 Job, batch and process costing 19 Budgeting and budgetary control 20 Cash budgets 21 Co-ordination of budgets Part 5: Supplementary topics 22 Break-even analysis 23 The accounting equation and the balance sheet 24 The double entry system 25 Accounting concepts Appendix I: Examination techniques Appendix II: Glossary Appendix III: Answers to review questions Index

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