The document appears to be notes from an accounting course, listing various units/topics covered, student scores on an assessment, and recommendations for students requiring additional support. It includes 24 units covering topics like financial statements, costing, ratio analysis, and budgets. Student scores for Unit 1 range from 153-245. Recommendations for students include continuing to practice questions to achieve a higher grade or level of understanding.
The document appears to be notes from an accounting course, listing various units/topics covered, student scores on an assessment, and recommendations for students requiring additional support. It includes 24 units covering topics like financial statements, costing, ratio analysis, and budgets. Student scores for Unit 1 range from 153-245. Recommendations for students include continuing to practice questions to achieve a higher grade or level of understanding.
The document appears to be notes from an accounting course, listing various units/topics covered, student scores on an assessment, and recommendations for students requiring additional support. It includes 24 units covering topics like financial statements, costing, ratio analysis, and budgets. Student scores for Unit 1 range from 153-245. Recommendations for students include continuing to practice questions to achieve a higher grade or level of understanding.
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