Level 2 Accounting ESA Study Guide

Covers the Level 2 Accounting Achievement Standards 2.1 - 2.4, 2.6 and 2.7. Features brief, clearly explained theory, examples and has numerous sets of exercises (with answers) for student practice. Use throughout the year to support classroom work, to help with internal assessments and to revise for end-of-year exams.

Published: 09/2014

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Metadata

Kimberly Gray

John Duston

9781927245613

978-1-927245-61-3

Year 12

The conceptual basis of accounting

91174

Accounting 2.1

accounting concepts

Introduction to accounting

General accounting concepts

Accounting concepts relating to the timing of events

Statement of Financial Position

Income Statement

Statement of Cash Flows

Accounting processing

91175

Accounting 2.2

accounting software

general journal entries

Property, plant and equipment

drawings of inventory

Financial statements

91176

Accounting 2.3

financial information

accounting subsystems

Balance-day adjustments

Income Statement for a service entity

Income Statement for a trading entity

Statement of Financial Position

Statement of Cash Flows

Interpretation

91177

Accounting 2.4

Interpreting profitability

Interpreting liquidity

Interpreting financial stability

Interpreting management effectiveness

Accounts receivable

91179

Accounting 2.6

accounts receivable subsystem

Inventory

91386

Accounting 2.7

inventory subsystem

Processing financial information