Edexcel International AS and A level Accounting XAC11/YAC11 · 1.1
Principles of accounting and double entry bookkeeping
- Code
- 1.1
- In
- 1 The Accounting System and Costing
- Course
- International AS and A level Accounting XAC11/YAC11
- Board
- Edexcel
Grade boundaries·Edexcel command words
Codes and titles are read by a script from Edexcel's published specification and have not been checked by a person. What each point covers is in the specification itself: Edexcel’s specification.
Points under 1.1
- 1.1.1 Role of accounting in recording and communicating information
- 1.1.2 Accounting information as a management aid
- 1.1.3 Transaction recording in books of account
- 1.1.4 Transaction recording in books of prime entry
- 1.1.5 End of period transfers and adjustments
- 1.1.6 Allowance for irrecoverable debts
- 1.1.7 ICT in recording transactions and preparing statements
- 1.1.8 The concepts of going concern, prudence, accruals and consistency
- 1.1.9 Historic cost, materiality, money measurement, realisation and business entity
- 1.1.10 The use of International Accounting Standards (IAS)
- 1.1.11 Capital expenditure and revenue expenditure
- 1.1.12 Accounting treatment of capital and revenue expenditure
- 1.1.13 The causes of depreciation of non-current assets
- 1.1.14 The reasons for charging depreciation on non-current assets
- 1.1.15 Depreciation methods for non-current assets
- 1.1.16 Ledger accounts for non-current assets and provisions of depreciation
- 1.1.17 The effect on profit of different methods of depreciation
- 1.1.18 The effect on profit of a change in the method of depreciation
- 1.1.19 Disposal and disposal accounts for non-current assets
- 1.1.20 Schedule of non-current assets
Points in 1 The Accounting System and Costing
- 1.1 Principles of accounting and double entry bookkeeping
- 1.2 Control procedures
- 1.3 Financial statements of organisations
- 1.4 Introduction to costing
- 1.5 Analysis of accounting statements
- 1.6 Social and ethical accounting