Special Accounts
- Joint ventures
- Bills of Exchange
- Consignment accounts
- Branch accounts
- Hire Purchase accounts
- Partnership dissolution
- The issue of shares
- Contract accounts
Company Accounts
- Taxation in accounts
- Published accounts – profit and loss; balance sheet; accompanying notes / cash flow statements
Regulatory Framework
- Introduction
- The ASB / SSAPs and FRSs
Interpretation of Financial Statements
- Accounting ratios
Group Accounts
- Introduction
- Inter-company dealings – indebtedness and unrealised profits in stock
- Consolidated balance sheet
- Consolidated profit and loss
- Associated companies
Issues in Financial Reporting
- Alternatives to historic cost accounting
- Social accounting
- Accounting as an information system
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).
