Content overview
Financial accounting
1.1 Types of business entity
1.2 The accounting system
1.3 Accounting for non-current assets
1.4 Reconciliation and verification
1.5 Preparation of financial statements
1.6 Analysis and communication of
Cost and management accounting
2.1 Costs and cost behaviour
2.2 Traditional costing methodsAccounting information
3.1 Preparation of financial statements
3.2 Regulatory and ethical considerations
3.3 Business acquisition and merger
3.4 Computerised accounting systems
3.5 Analysis and communication of
Accounting information
4.1 Activity based costing (ABC)
4.2 Standard costing
4.3 Budgeting and budgetary control
4.4 Investment appraisal

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