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Accounting A Level AQA

This class was created by Brainscape user Diezani K. Visit their profile to learn more about the creator.

By: Diezani K
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Decks in this class (15)

Financial Statements, Double Entry, Ledgers
Income statement 1,
Statement of financial position 2,
What are trade receivables 3
34  cards
1. The Role Of The Accountant
Responsibilities of the accountant 1,
What is management accounting 2,
What choices do management accoun...
6  cards
(WIP) 7. The Trial Balance
Benefits of the trial balance 1,
Limitations of the trial balance 2,
Addition error definition 3
10  cards
Financial Statements (Income / SOFP)
Function of the income statement 1,
Function of the statement of fina...,
What are trade payables 3
13  cards
Accounting Concepts, Inventory Valuation & Sale Or Return Basis
Business entity 1,
Money measurement 2,
Duality 3
13  cards
2. Type Of Business Organisation
Sole trader definition 1,
Partnership definition 2,
Limited company definition 3
13  cards
Accounting for depreciation & disposal of non current assets
What are the three t accounts tha...,
Formula for profit or loss on dis...,
What is the formula for straight ...
12  cards
3. Sources Of Finance
What is owners capital 1,
Advantages of owners capital 2,
Disadvantages of owners capital 3
17  cards
Budgeted Income Statements/SOFP + Notes on budgets
What workings may you need to do ...,
How to calculate last years selli...,
How to calculate expected no of u...
17  cards
Further adjustments to Accounts
Does provision for doubtful debts...,
Does profit or loss on disposal o...,
Does goods bought on sale or retu...
5  cards
Introduction To Limited Companies
Who are shareholders 1,
What is authorised share capital 2,
What is issued share capital 3
9  cards
20. Analysis and evaluation of financial information
Gross profit margins gross profit...,
What is the gross profit margain ...,
What is the markup formula 3
26  cards
14. Capital and Revenue expenditure
What is capital expenditure 1,
What does the l in lidia mean 2,
What does the first i in lidia me...
9  cards
4. Source Document
What are source documents 1,
What are the source documents use...,
What is an invoice 3
18  cards
5. Books of prime entry and ledgers
What are the books of prime entry 1,
What is the function of the sales...,
What is the function of the purch...
13  cards

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Accounting A Level AQA

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