Financial Resources and Business Planning
- Financial resources
- The role of the accountant
The Construction of Financial Statements
- Calculating profits
- Adjustments
- Capital transactions
- Partnership accounts
- Company accounts
- Cash flow statements
- Accounts of clubs and societies
The Provision of Financial Information
- Accounting ratios and preparing reports / SSAPs & FRSs
Planning and Decision Making Accounting for Costs
- Manufacturing accounts
Further Accounting Issues
- Control accounts
- The trial balance, journal and suspense accounts
- Incomplete records
- The extended trial balance
Example Candidate Response Booklet
Example Candidate Response (ECR) Booklets are a source of crucial information for Centres and Candidates as they use real candidate responses. We ask Senior Examiners to comment on five or more responses in terms of why the mark was awarded with commentary about how to improve the answer (if necessary).
