CAPE® Revision Guide: Accounting

CAPE® Revision Guide: Accounting

By Carl Herrera & Lystra Stephens-James
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Book Description

Collins CAPE Revision Guide – ACCOUNTING is an essential exam prep title for all students sitting CAPE Accounting.

• Full coverage of the exam syllabus

• Clear succinct explanations of core concepts

• Practical advice and guidance to help student do well in the exam

Table of Contents
  • Cover
  • Title Page
  • Copyright Page
  • Contents
  • Preface
  • Guidelines for revision
  • Key content areas of accounting
  • 1. Accounting fundamentals
  • 2. Recording fi nancial information
  • 3. Accounting and administrative controls systems
  • 4. Forms of business organisations
  • 5. Preparation and presentation of statement of comprehensive income (income statement) and statement of retained earnings
  • 6. Preparation of fi nancial statements
  • 7. Accounting for partnerships
  • 8. Preparation of cash fl ow statement (indirect method only)
  • 9. Financial statement analysis: ratios
  • 10. Notes, disclosures and post balance sheet events, receivership and liquidation
  • 11. Introduction to cost and management accounting
  • 12. Manufacturing accounts preparation
  • 13. Cost classifi cation and cost curves
  • 14. Elements of cost: materials
  • 15. Elements of cost: labour
  • 16. Elements of cost: overheads
  • 17. Decision-making
  • 18. Traditional costing vs. Activity based costing
  • 19. Job costing
  • 20. Process costing
  • 21. Service sector costing
  • 22. Marginal costing vs. Absorption costing techniques
  • 23. Budgeting
  • 24. Standard costing and variances
  • 25. Cost volume profi t (CVP) analysis
  • 26. Capital budgeting techniques in investment decision-making
  • Answers for multiple choice questions
  • Index
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