Cambridge
AS Level and A Level Accounting.
Harold Randall
Cambridge University Press 2005
I have never been good with figures. Well actually, I am hopeless; so during my second degree programme, Contact Centre Management, (the first was BSc Global Futures and Health Studies which involved ... Read review
Advantages: Excellent plain english writing, with bullet points and exam tips Disadvantages: All the figures are in $
Cambridge
AS Level and A Level Accounting.
Harold Randall
Cambridge University Press 2005
I have never been good with figures. Well actually, I am hopeless; so during my second degree programme, Contact Centre Management, (the first was BSc Global Futures and Health Studies which involved no finance) the feel of dread and terror that I would have to study accounts and management accounts in semester 2 year 2 was ... ...about! Then I picked up AS Level and A Level Accounting and it was a small line in the preface that caught my eye 'this book is written for students of accounting who face problems by asking how do I do this?' As this is how I felt I read on.
The book separated in to three chapters each of which as a number of subsections Contents (sorry about the long list but it gives a grasp of what can be learnt.)
Cambridge AS Level and A Level Accounting. Harold Randall Cambridge University Press 2005
I have never been good with figures. Well actually, I am hopeless; so during my second degree programme, Contact Centre Management, (the first was BSc Global Futures and Health Studies which involved no finance) the feel of dread and terror that I would have to study accounts and management accounts in semester 2 year 2 was overwhelming.
During the first couple of weeks of starting the module, I was wondering around a bookshop looking for inspiration to help to get me though this section of the course. At one point, sitting on a bookshop floor with half a dozen finance books around me wondering what I was doing and seriously, thinking of quitting the course due to finance. I could not understand what the selected course books and lecturer were talking about! Then I picked up AS Level and A Level Accounting and it was a small line in the preface that caught my eye 'this book is written for students of accounting who face problems by asking how do I do this?' As this is how I felt I read on.
The book separated in to three chapters each of which as a number of subsections Contents (sorry about the long list but it gives a grasp of what can be learnt.)
1. The Accounting System a. Double Entry Bookkeeping: cash transaction b. Double Entry Bookkeeping: credit transactions c. Books of prime (or original) entry d. Balancing accounts e. The classification of accounts and diversion of the ledger f. The trial balance 2. Financial Accounting a. Trading and Profit and Loss Accounts for Sole Traders b. Balance sheets for Sole Traders c. Accounting principles or concepts d. Accruals and prepayments (the matching concept) e. Provisions for the depreciation of fixed assets f. Bad and doubtful debts g. Bank reconciliations statements h. Control accounts i. Suspense accounts j. Incomplete records k. Non profit making organisations (clubs/societies) l. Departmental accounts m. Manufacturing accounts n. Valuation of stock o. Partnership accounts p. Partnership changes q. An introduction to accounts of limited companies r. Cash flow statements s. Limited companies: more about share capital and debentures: capital reductions and reconstructions t. Business purchase u. Published company accounts 3. Financial reporting and interpretation a. Interpretation and analysis b. Company financing 4. Elements of managerial accounting a. Costing principles and systems: total (or absorption)costing b. Unit, job and batch costing c. Marginal costing d. Budgeting e. Standard costing f. Investment appraisal 5. Appendix 1: Table showing net present of value of $1 6. Answers to exercises and multiple chose questions 7. Index
At the beginning of each section, the aims and objectives are clearly listed in bullet a point form, which helps the reader identify the aims and expectations. There is also a clarification of meanings
e.g. Double entry book keeping What is double entry bookkeeping? What are ledger accounts? How to record cash transactions
The explanations of account terminology and definitions are short and easy to understand, as there were no overcomplicated words. In some examples, everyday life experiences are given so the reader is able to reflect on personal experiences.
Throughout each section of the book there is examples which provide a explanations of processes followed by exercises and multiple choice questions which can be practised until you are confident to move on. Answers are provided at the back of the book. Each chapter relevant examination, hints also help prepare you for want is important to learn in preparation for the exam ahead.
The teaching style provides the reader with the resources to understand the basics of finance and equips them for more challenging subject areas. I found during the two finance exams that I took the majority of the topic areas in this book were in there!
And finally yes I did pass my exams and I think I owe it to this book
Further information 357 pages Endorsed by University of Cambridge Most of the monetary values are in $, which is a downfall for us Brits! ISBN 13 978 0 521 53993 7 Cambridge University Press Available at all good bookshops and Amazon Price ranges from approx £25.00 but 2nd hand versions are available at a cheaper price.
This review is available on my Dooyoo and Ciao accounts. .
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