Businesses need a process for recording, organising and analysing financial information to enable the effective management of the business. Accounting is the process used.
There are two types of accounting – Financial Accounting and Management accounting.
AQA Accounting A Level and AQA AS accounting past papers
Financial Accounting
- What is financial accounting?
- The Accounting System
- Source Documents
- Books of Prime Entry
- Ledgers
- Trial Balance
- Suspense Accounts and Correction of Errors
- Income Statement
- Statement of Financial Position
- Depreciation
- Limited Companies
- Accounting Concepts
- Bank Reconciliation
- Ratios
Management Accounting
- Budgets
- Marginal Costing