Cambridge International AS and A Level Accounting

Book Preface

The textbook

This book has been written with the needs of students in mind, and I have tried to maximise, as far as is possible, the achievement of positive learning. Also, the book has been developed based on my many years of experience as both an examiner and a teacher of the subject to Advanced Level students both in the UK and overseas.

The book has been endorsed by Cambridge International Examinations, listed as an endorsed text tbook for students who study the Cambridge International Examinations syllabus 9706. The text covers the whole of the syllabus, organised and split in accordance with the examination papers in the syllabus, and follows as far as is possible the order in which topics appear in the published syllabus. The sections covered by each chapter are listed. Each area of the syllabus is given as a reference point.

Syllabus coverage

The first 31 chapters cover the AS syllabus in its entirety. At the end of the AS Level syllabus chapters there are examination-style questions. Some of the questions are from past exam papers. Where appropriate the original questions have been modified to reflect recent changes in accounting terminology and practice. Readers are advised that all topics in the AS section of the syllabus may also be examined at Advanced Level.

Chapters 32 to 46 deal with topics that may be examined at Advanced Level. The examination-style questions at the end of the A Level chapters are written to reflect recent changes in accounting exam papers.

Features of the book

Each chapter starts with the relevant syllabus statement. Throughout the chapters there are Examples and Worked exan1ples, with answers, to illustrate the introduced concepts. They are followed by a few ‘Now try .. .’ questions leading students to additional questions in the CD as well as some self-test questions, which allow students to further explore the concept and test themselves. Meanwhile, important terms are explained and sometimes tips are given to help students to better understand the related concepts. Each chapter ends with a summary, which covers all the key points.