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2.1 Subject content. 1. An introduction to the role of the accountant in business. 2. Types of business organisation. 3. The double entry model. 4. Verification of accounting records. 5. Accounting concepts used in the preparation of accounting records. 6. Preparation of financial statements of sole traders. 7. Limited company accounts. 8.
Apply the double entry model in the preparation of financial statements for a range of business organisations. Prepare income statements (trading and profit and loss accounts) and statements of financial position (balance sheets) working from trial balances and additional information.
Please note that when teaching the AQA A-level Business course, you must refer to AQA’s specification as your definitive source of information. While this book has been written to match the specification, it does not provide complete coverage of every aspect of the course.
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AQA A-level Accounting 1. 1 An introduction to the role of the accountant in business Responsibilities of an accountant. An accountant is responsible for providing reliable and relevant information for the various stakeholders of a business.
This comprehensive study text for the AQA Accounting: Part 1 course combines clear text, explanatory diagrams and practice questions to get you exam ready. The text includes: Worked examples covering key exam topics; Exam-focused questions to test your knowledge; The latest international accounting terminology; Access to free online resources
My Revision Planner. Introduction. 7 Assessing A-level Business. 1 What is business? 8 Understanding the nature and purpose of business. 11 Understanding different business forms. 17 Understanding that businesses operate within an external environment. 2 Managers, leadership and decision making.
