姓名 Subject Title 分数

常彤菲 Accounting Unit 1: The Accounting System and Costing 245

关凯文 Accounting Unit 1: The Accounting System and Costing 153

等级 教师 原因 提升规划建议
继续备考A2，看此次成
无，正常教学及保证刷题
a 张懿 绩如何，决定5月份备考
进度即可达到A等级
。
只写了一道半的题目，前
两道满分110，据此比率分
析卷面raw marks为
（51%*200=102），只能表 继续刷题即可，课下自
示写了的正确率很高 己独立刷题困难的话，
但是由于考试时间有限， 只能课上带领一起刷题
需要学生有平时有足够的 。按照一套题3小时计算
d 张懿 写作业时间给到会计科目 ，一共16套题目，至少
即可达到。AS考试新大纲 48小时的带刷题时间。
截至止2021年10月份，一 讲题时间另算，如果学
共16套真题，需要学生至 生继续学习的话，只能
少刷1遍，连文字题和计算 这种方法。
题一起，才能获得理想分
数，至少考试时可以做完
卷子。
Units
UNIT 1 Bank reconciliation statements

UNIT 2 Acco u nt in a for de p rec i at ion

UNIT3 Bad debts and provision for doubtful debts

UNIT4 In ve nto ry v a I u at ion

UNIT 5 Basic financial statements

UNIT6 Accountin!l concepts and conventions

UNIT7 Capital and revenue

UNIT 8 Suspense a cco u nt

UNIT9 Cont ro I accounts

UNIT 10 Accounts from incomplete records

UNIT 11 Financial statements of partnership

UNIT 12 Partnership changes and dissolution

UNIT 13 Company Basics

UNIT 14 Company f i na I accounts

UNIT 15 Issue of shares and debentures

UNIT 16 Ratio analysis - calculation

UNIT 17 Ratio analysis - interpretation

UNIT 18 Variation and selection

UNIT 19 Costs, concepts and cost classifications

UNIT 20 Job and batch order costing

UNIT 21 Ab so rpti on costing

UNIT 22 Break-even and profit volume analysis

UNIT 23 Marginal costing and decision marking

23.6 Acceptance of orders below normal price

UNIT 25 Budgeting

UNIT 26 Labour costing

Topical questions-Paper 1
1.1 Calculation of adiusted cash book balance
1.2 Calculation of bank statement balance
1.3 Calculation of other i ncreasi no item
1.4 M u lti pie topics
2.1 Depreciation theory
2.2 Strai Q ht Ii n e met hod
2.3 Red uc i no bal a nee method
2.4 Deposit of assets
2.5 Rev al u at ion met hod
2.6 M u lti pie topi CS
3.1 Bad debts & bad debts recovery
3.2 Provision for do ubtfu I debts
3.3 Bad & dou btfu I debts
3.4 M u lti pie topi CS
4.1 Fist in fist out (FIFO)
4.2 Averaqe cost method (AVCO)
4.3 Lower of cost and net realisable value
4.4 M u lti pie topics
5.1 Doub I e e ntrv
5.2 Prep a vm ent and accruals
5.3 I nco me statements
5.4 Statement of financial position
5.5 M u lti pie topi CS
6.1 Entity and consistency
6.2 Prudence and materiality
6.3 Match in q and ace ru al
6.4 Substance over form and money measurement
6.5 Goinq concern & historical concept
6.6 M u lti pie topics
7.1 Capital expenditures
7.2 Revenue expend i tu res
7.3 Capital and revenue receipt
7.4 M u lti pie topics
8.1 Errors not affectinq aqreement of trial balance
8.2 Errors affecting agreement of trial balance
8.3 Mistakes in trial balance
8.4 S us pens e ace o u nt
8.5 Calculation of correct profit
8.6 Effects of error on profit
8.7 M u lti pie topi CS
9.1 Sales I edger contra I account
9.2 Purchases I edger contra I account
9.3 Corrections in sales ledqer control accounts
9.4 Corrections in purchases ledqer control accounts
9.5 Control accounts balance for balance sheet
9.6 Books of original entry
9.7 M u lti pie topics
10.1 Cal cu I ati ons of sales
10.2 Calculations of purchases
10.3 Mark-up and m arQ in
10.4 Prepayments & accruals
10.5 Calculations of profits throuQh balance sheet
10.6 Reverse calculations of i nve nto ry
10.7 Calculation of inventory losses
10.8 M u lti pie topi CS
11.1 Partnership income statement & appropriation account
11.2 Partnership current and capital account
11.3 Double entry in partnership accountinq
11.4 M u lti pie topics
12.1 Good wi 11 ad i ust me nts
12.2 Rev al u at ion ad i u stm e nts
12.3 Goodwill & revaluation combined
12.4 Partnership di ss ol uti on
12.5 M u lti pie topi CS
13.1 0 r din ary shares
13.2 P refere nee shares & debentures
13.3 Revenue reserves
13.4 Capital reserves
13.5 Multi pie topics
14.1 I nco me statement
14.2 Revaluation of assets
14.3 Statement of chanqes in equity
14.4 Balance she et
14.5 Statement of chanqes in equity
14.6 Balance she et
14.7 M u lti pie topics
15.1 Riq hts and p u bi i c issue
15.2 Bon us issue
15.3 Riq hts & bonus issue combined
15.4 Issue of shares & debentures combined
15.5 M u lti pie topi CS
16.1 Gross and net profit ratios
16.2 Expenses to revenue ratios
16.3 Return on capital emploved
16.4 Inventory turnover ratio
16.5 Receivables collection period
16.6 Payables payment period
16.7 Working capital and current ratio
16.8 Liquid quick ratio
16.9 Non current assets turnover ratio
16.10 M u lti pie topics
17.1 Gross and net profit ratios
17.2 Return on capital employed
17.3 I nve n to rv turnover
17.4 Receivables collection & payables payment period
17.5 Working capital & liquidity ratios
17.6 M u lti pie topi CS
18.1 0 pe rat i nq acti vi ties
18.2 I nves ti nq activities
18.3 Financing activities
18.4 M u lti pie topi CS
19.1 Fixed cost
19.2 Variable cost
19.3 M ix ed cost
19.4 Direct and indirect costs
19.5 Sunk cost and steooed cost
19.6 M u lti pie topics
20.1 Job and batch costing - calculations
20.2 Job and batch costinq - theory
21.1 Aooortionm ent of overheads
21.2 Calculation of overheads absorption rate
21.3 Calculation of under over absorption of overheads
21.4 Calculation of per unit cost and selling price
21.5 Absorption cost in a th eo rv
21.6 M u lti pie topi CS
22.1 Contribution and contribution ratio
22.2 Break-even
22.3 Mar a in of s a f etv
22.4 Break even and profit volume chart
22.5 M u lti pie topics
23.1 Marginal & absorption costing income statements
23.2 Calculation of total costs & profit
23.3 High low met hod
23.4 Closure of loss making department
23.5 Make or bu v decision
23.6 Acceptance of orders below normal price
24.1 Identification of limiting factor and calculation of contribution rate
24.2 Prod u et ion ranking
24.3 Cal cu I ati on of p rot it
25.1 Advantaaes and uses of budaetina and plannina
25.2 Lim ita tio n of business pi an ni n g
25.3 M u lti pie topics
26.1 Basic Pav
26.2 Bon uses
26.3 Overtime
26.4 Bon uses & Overtime