Titlebook: Work Out Accounting ‘A’ Level; P. Stevens,B. Kriefman Textbook 1988Latest edition P. Stevens and B. Kriefman 1988 Accounting.Counting.work

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Non-trading Organisations,The topic of non-trading organisations is another of those introduced at ‘O’ level but frequently examined at ‘A’ level. The principles of accounting for these organisations, as covered by the ‘O’ level, do not change; however, the worked examples and further exercises will show you the type of question that you should be prepared to tackle.

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Costing For Decision-making,The subject matter of this chapter is closely allied to that of Chapter 14, marginal costing. It is costing for decision-making using the concept of marginality — i.e. ‘What costs and/or revenues will change as a result of the decision made?’

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Budgeting,Questions on budgeting usually require an application of common-sense and a clear interpretation of the question. The biggest problem with these questions is that they tend to be rather time-consuming. It is essential that a clear layout be produced, so that it is easy to read, and avoidable errors are not made.

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P. Stevens and B. Kriefman 1988

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Partnership Accounts,will include subjects such as year-end adjustments and forecasts which you studied at ‘O’ level. You should study the worked examples very carefully to ensure that you have a thorough grasp of these ‘O’ level topics. It may be necessary for you to go back to your ‘O’ level book to revise these areas.

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