A Level Accounting Syllabus For 2013

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n\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg1}{\bkmkend Pg1}\par\pard
\ql \li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb300\sl-460\slmult0 \up0 \ex
pndtw0\charscalex93 \ul0\nosupersub\cf1\f2\fs40 Syllabus \par\pard\ql \li1133\sb
0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\
sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl
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60\slmult0 \par\pard\ql\li1133\ri1634\sb238\sl-560\slmult0 \up0 \expndtw0\charsc
alex96 Cambridge International A & AS Level Accounting \up0 \expndtw0\charscalex
97 Syllabus code 9706 \par\pard\ql \li1133\sb83\sl-460\slmult0 \up0 \expndtw0\ch
arscalex95 For examination in June and November 2013
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hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz1530\shplid68{\sp{\sn shapeTyp
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}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g2}{\bkmkend Pg2}\pard\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0
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up0 \expndtw0\charscalex98 \ul0\nosupersub\cf2\f3\fs60 Contents \par\pard\ql \li
1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li11
\ri1634\sb198\sl-560\slmult0 \up0 \expndtw0\charscalex96 \ul0\nosupersub\cf1\f2\
fs40 Cambridge International A & AS Level Accounting \up0 \expndtw0\charscalex97
Syllabus code 9706 \par\pard\li1417\sb0\sl-345\slmult0\par\pard\li1417\sb0\sl-3
45\slmult0\par\pard\li1417\sb260\sl-345\slmult0\fi0\tldot\tx10474 \up0 \expndtw0
\charscalex96 \ul0\nosupersub\cf3\f4\fs30 1. Introduction ...\tab \up0 \expndtw
0\charscalex96 . 2\par\pard\li1417\sb87\sl-230\slmult0\fi0\tx1814 \up0 \expndtw4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1.1\tab \up0 \expndtw-4\charscalex10
0 Why choose Cambridge?\par\pard\li1417\sb50\sl-230\slmult0\fi0\tx1814 \up0 \exp
ndtw-4\charscalex100 1.2\tab \up0 \expndtw-4\charscalex100 Why choose Cambridge
A & AS Level Accounting?\par\pard\li1417\sb50\sl-230\slmult0\fi0\tx1814 \up0 \ex
pndtw-4\charscalex100 1.3\tab \up0 \expndtw-4\charscalex100 Cambridge Advanced I
nternational Certificate of Education (AICE)\par\pard\li1417\sb50\sl-230\slmult0
\fi0\tx1814 \up0 \expndtw-4\charscalex100 1.4\tab \up0 \expndtw-4\charscalex100
How can I find out more?\par\pard\li1417\sb262\sl-345\slmult0\fi0\tldot\tx10307
\up0 \expndtw0\charscalex96 \ul0\nosupersub\cf3\f4\fs30 2. Assessment at a glanc
e ...\tab \up0 \expndtw0\charscalex96 ... 5\par\pard\li1417\sb298\sl-345\slmult0
\fi0\tldot\tx10391 \up0 \expndtw0\charscalex96 3. Syllabus aims and objectives .
..\tab \up0 \expndtw0\charscalex96 .. 7\par\pard\ql \li1417\sb71\sl-230\slmult0
\up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs20 3.1 Aims \par\pard\ql
\li1417\sb50\sl-230\slmult0 \up0 \expndtw-2\charscalex100 3.2 Assessment objec
tives and their weighting in the exam papers \par\pard\li1417\sb278\sl-345\slmul
t0\fi0\tldot\tx10391 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf3\f4\fs30 4.
Curriculum content ...\tab \up0 \expndtw0\charscalex97 .. 8\par\pard\ql \li1417\
sb67\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4.
1 Core content: AS Level \par\pard\ql \li1417\sb50\sl-230\slmult0 \up0 \expndtw
-2\charscalex100 4.2 Core content: A Level \par\pard\li1417\sb281\sl-345\slmult
0\fi0\tldot\tx10141 \up0 \expndtw0\charscalex98 \ul0\nosupersub\cf3\f4\fs30 5. A
ppendix ...\tab \up0 \expndtw0\charscalex98 ... 21\par\pard\ql \li1417\sb84\sl-2
30\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5.1 Summar
y of commonly used ratios (AS and A Level) \par\pard\ql \li1417\sb50\sl-230\slmu
lt0 \up0 \expndtw-2\charscalex100 5.2 Resource list \par\pard\ql \li1417\sb50\s
l-230\slmult0 \up0 \expndtw-2\charscalex100 5.3 International standards termino

logy \par\pard\li1417\sb265\sl-345\slmult0\fi0\tldot\tx10224 \up0 \expndtw0\char
scalex96 \ul0\nosupersub\cf3\f4\fs30 6. Additional information ...\tab \up0 \exp
ndtw0\charscalex96 .. 29\par\pard\ql \li1417\sb160\sl-230\slmult0 \up0 \expndtw2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 6.1\ul0\nosupersub\cf3\f4\fs30 \ul0
\nosupersub\cf4\f5\fs20 Guided learning hours \par\pard\ql \li1417\sb50\sl-230\s
lmult0 \up0 \expndtw-2\charscalex100 6.2 Recommended prior learning \par\pard\q
l \li1417\sb50\sl-230\slmult0 \up0 \expndtw-3\charscalex100 6.3 Progression \pa
r\pard\ql \li1417\sb50\sl-230\slmult0 \up0 \expndtw-2\charscalex100 6.4 Compone
nt codes \par\pard\ql \li1417\sb50\sl-230\slmult0 \up0 \expndtw-3\charscalex100
6.5 Grading and reporting \par\pard\ql \li1417\sb50\sl-230\slmult0 \up0 \expndt
w-3\charscalex100 6.6 Resources \par\pard\ql \li4668\sb0\sl-220\slmult0 \par\pa
rd\ql\li4668\sb0\sl-220\slmult0 \par\pard\ql\li4668\sb0\sl-220\slmult0 \par\pard
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l\li4668\sb0\sl-220\slmult0 \par\pard\ql\li4668\sb0\sl-220\slmult0 \par\pard\ql\
li4668\ri918\sb179\sl-220\slmult0\tx5493 \up0 \expndtw-2\charscalex100 \ul0\nosu
persub\cf5\f6\fs14 Cambridge International A & AS Level Accounting 9706. Exami
nation in June and November 2013. \line\tab \up0 \expndtw-2\charscalex100 UCLES
2010
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g4}{\bkmkend Pg4}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\charsc
alex97 \ul0\nosupersub\cf2\f3\fs60 1. Introduction \par\pard\ql \li1133\sb0\sl-4
60\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460
\slmult0 \par\pard\ql\li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb0\sl-460\s
lmult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\charscalex95 \ul0
\nosupersub\cf1\f2\fs40 1.1 Why choose Cambridge? \par\pard\qj \li1133\ri1391\s
b89\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Uni
versity of Cambridge International Examinations (CIE) is the world\u8217?s large
st provider of international \up0 \expndtw-2\charscalex100 qualifications. Aroun
d 1.5 million students from 150 countries enter Cambridge examinations every yea
r. \up0 \expndtw-3\charscalex100 What makes educators around the world choose Ca
mbridge? \par\pard\ql \li1133\sb247\sl-345\slmult0 \up0 \expndtw0\charscalex97 \
ul0\nosupersub\cf3\f4\fs30 Recognition \par\pard\ql \li1133\ri811\sb49\sl-280\sl
mult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 A Cambridge Inte
rnational A or AS Level is recognised around the world by schools, universities
and employers. \up0 \expndtw-3\charscalex100 The qualifications are accepted as
proof of academic ability for entry to universities worldwide, though some \up0
\expndtw-3\charscalex100 courses do require specific subjects. Cambridge Intern
ational A Levels typically take two years to complete \up0 \expndtw-2\charscalex
100 and offer a flexible course of study that gives students the freedom to sele
ct subjects that are right for them. \up0 \expndtw-4\charscalex100 Cambridge Int
ernational AS Levels often represent the first half of an A Level course but may
also be taken as \up0 \expndtw-4\charscalex100 a freestanding qualification. T
hey are accepted in all UK universities and carry half the weighting of an A Lev
el. \up0 \expndtw-4\charscalex100 University course credit and advanced standing
is often available for Cambridge International A/AS Levels in \up0 \expndtw-4\c
harscalex100 countries such as the USA and Canada. Learn more at \ul0\nosupersu
b\cf6\f7\fs20 www.cie.org.uk/recognition\ul0\nosupersub\cf4\f5\fs20 . \par\pard\
ql \li1133\sb247\sl-345\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf3\
f4\fs30 Support \par\pard\ql \li1133\ri957\sb49\sl-280\slmult0 \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf4\f5\fs20 CIE provides a world-class support serv
ice for teachers and exams officers. We offer a wide range of teacher \up0 \expn
dtw-2\charscalex100 materials to Centres, plus teacher training (online and face
-to-face) and student support materials. Exams \up0 \expndtw-1\charscalex100 off
icers can trust in reliable, efficient administration of exams entry and excelle
nt, personal support from CIE \up0 \expndtw-2\charscalex100 Customer Services. L
earn more at \ul0\nosupersub\cf6\f7\fs20 www.cie.org.uk/teachers\ul0\nosupersub\
cf4\f5\fs20 . \par\pard\ql \li1133\sb247\sl-345\slmult0 \up0 \expndtw0\charscale
x96 \ul0\nosupersub\cf3\f4\fs30 Excellence in education \par\pard\ql \li1133\ri1
346\sb49\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 Cambridge qualifications develop successful students. They build not only unde
rstanding and knowledge \up0 \expndtw-1\charscalex100 required for progression,
but also learning and thinking skills that help students become independent \up0
\expndtw-2\charscalex100 learners and equip them for life. \par\pard\ql \li1133
\sb247\sl-345\slmult0 \up0 \expndtw0\charscalex98 \ul0\nosupersub\cf3\f4\fs30 No
t-for-profit, part of the University of Cambridge \par\pard\qj \li1133\ri1122\sb
49\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 CIE
is part of Cambridge Assessment, a not-for-profit organisation and part of the U
niversity of Cambridge. \up0 \expndtw-1\charscalex100 The needs of teachers and
learners are at the core of what we do. CIE invests constantly in improving its
\up0 \expndtw-1\charscalex100 qualifications and services. We draw upon educatio
n research in developing our qualifications. \par\pard\ql \li1133\sb0\sl-161\slm
ult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmul
t0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0
\par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \
par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \pa
r\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\
pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pa
li1133\sb140\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6
\fs14 Cambridge International A & AS Level Accounting 9706. Examination in Jun
e and November 2013. \par\pard\ql \li5840\sb82\sl-230\slmult0 \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf4\f5\fs20 2
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}

\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\ri1745\sb198
\sl-560\slmult0\tx1853 \up0 \expndtw0\charscalex94 \ul0\nosupersub\cf1\f2\fs40 1
.2 Why choose Cambridge International A & AS \line\tab \up0 \expndtw0\charscal
ex95 Level Accounting? \par\pard\ql \li1133\sb113\sl-230\slmult0 \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Cambridge A and AS Level Accounting i
s accepted by universities and employers as proof of an \par\pard\qj \li1133\ri1
405\sb9\sl-280\slmult0 \up0 \expndtw-2\charscalex100 understanding of the main p
rinciples of accounting. Successful A and AS Level candidates gain lifelong \u
p0 \expndtw-3\charscalex100 skills, including: \par\pard\ql \li1133\sb142\sl-230
\slmult0 \up0 \expndtw-2\charscalex100 \u8226?
an ability to apply accounting
concepts, principles and practices \par\pard\ql \li1133\ri1324\sb69\sl-280\slmu
lt0\tx1474\tx1474 \up0 \expndtw0\charscalex100 \u8226?
an understanding of th
e role of accounting as an information system for monitoring, problem-solving \l
ine\tab \up0 \expndtw-2\charscalex100 and decision making and the place of accou
nting in changing economic, social and technological \line \tab \up0 \expndtw-3\
charscalex100 environments \par\pard\ql \li1133\sb102\sl-230\slmult0 \up0 \expnd
tw-2\charscalex100 \u8226?
an ability to examine and evaluate accounting poli
cies and practices critically and analytically \par\pard\qj \li1133\ri1614\sb69\
sl-280\slmult0\tx1474 \up0 \expndtw0\charscalex100 \u8226? improved skills of co
mmunication, analysis, interpretation and presentation of both qualitative and \
line\tab \up0 \expndtw-2\charscalex100 quantitative accounting information \par\
pard\ql \li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\ri1180\sb49\sl-560\slmult
0\tx1853 \up0 \expndtw0\charscalex95 \ul0\nosupersub\cf1\f2\fs40 1.3 Cambridge
Advanced International Certificate of \line\tab \up0 \expndtw0\charscalex93 Edu
cation (AICE) \par\pard\qj \li1133\ri1737\sb72\sl-280\slmult0 \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf4\f5\fs20 Cambridge AICE is the group award of Cam
bridge International Advanced Supplementary Level and \up0 \expndtw-5\charscalex
100 Advanced Level (AS Level and A Level). \par\pard\qj \li1133\sb0\sl-280\slmul
t0 \par\pard\qj\li1133\ri1707\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex100 C
ambridge AICE involves the selection of subjects from three curriculum groups Mathematics and \up0 \expndtw-3\charscalex100 Science; Languages; Arts and Human
ities. \par\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri1139\sb1\sl
-280\slmult0 \up0 \expndtw-2\charscalex100 An A Level counts as a double-credit
qualification and an AS Level as a single-credit qualification within the \up0 \
expndtw-3\charscalex100 Cambridge AICE award framework. \par\pard\ql \li1133\sb0
\sl-230\slmult0 \par\pard\ql\li1133\sb92\sl-230\slmult0 \up0 \expndtw-2\charscal
ex100 To be considered for an AICE Diploma, a candidate must earn the equivalent
of six credits by passing a \par\pard\qj \li1133\ri1252\sb9\sl-280\slmult0 \up0
\expndtw-1\charscalex100 combination of examinations at either double credit or
single credit, with at least one course coming from \up0 \expndtw-2\charscalex1
00 each of the three curriculum areas. \par\pard\qj \li1133\ri2398\sb49\sl-560\s
lmult0 \up0 \expndtw-2\charscalex100 The examinations are administered in May/Ju
ne and October/November sessions each year. \up0 \expndtw-3\charscalex100 Accoun
ting (9706) falls into Group C, Arts and Humanities. \par\pard\ql \li1133\sb0\sl
-230\slmult0 \par\pard\ql\li1133\sb43\sl-230\slmult0 \up0 \expndtw0\charscalex10
0 Learn more about AICE at \ul0\nosupersub\cf6\f7\fs20 http://www.cie.org.uk/qua
lifications/academic/uppersec/aice\ul0\nosupersub\cf4\f5\fs20 . \par\pard\ql \li
\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\s
b0\sl-161\slmult0 \par\pard\ql\li4668\sb40\sl-161\slmult0 \up0 \expndtw-2\charsc
alex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Account
ing 9706. Examination in June and November 2013. \par\pard\ql \li5840\sb82\sl230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 3

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lmult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\charscalex95 \ul0
\nosupersub\cf1\f2\fs40 1.4 How can I find out more? \par\pard\ql \li1133\sb33
5\sl-345\slmult0 \up0 \expndtw0\charscalex96 \ul0\nosupersub\cf3\f4\fs30 If you
are already a Cambridge Centre \par\pard\qj \li1133\ri1483\sb49\sl-280\slmult0 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 You can make entries fo
r this qualification through your usual channels, e.g. CIE Direct. If you have a
ny \up0 \expndtw-3\charscalex100 queries, please contact us at \ul0\nosupersub\c
f6\f7\fs20 international@cie.org.uk\ul0\nosupersub\cf4\f5\fs20 . \par\pard\ql \l
i1133\sb247\sl-345\slmult0 \up0 \expndtw0\charscalex96 \ul0\nosupersub\cf3\f4\fs
30 If you are not a Cambridge Centre \par\pard\ql \li1133\sb90\sl-230\slmult0 \u
p0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 You can find out how you
r organisation can become a Cambridge Centre. Email us at \par\pard\qj \li1133\r
i2264\sb9\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs
20 international@cie.org.uk\ul0\nosupersub\cf4\f5\fs20 . Learn more about the be
nefits of becoming a Cambridge Centre at \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf6\f7\fs20 www.cie.org.uk\ul0\nosupersub\cf4\f5\fs20 . \par\pard\ql \li1
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sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb
lmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slm
li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li
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1\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge In
ternational A & AS Level Accounting 9706. Examination in June and November 201
3. \par\pard\ql \li5840\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf4\f5\fs20 4
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9,1854);(268,1729);(539,1679)}}
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alex97 \ul0\nosupersub\cf2\f3\fs60 2. Assessment at a glance \par\pard\ql \li113
sb0\sl-560\slmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\ri
1634\sb198\sl-560\slmult0 \up0 \expndtw0\charscalex96 \ul0\nosupersub\cf1\f2\fs4
0 Cambridge International A & AS Level Accounting \up0 \expndtw0\charscalex97 Sy
llabus code 9706 \par\pard\ql \li1133\sb113\sl-230\slmult0 \up0 \expndtw-4\chars
calex100 \ul0\nosupersub\cf4\f5\fs20 AS Level candidates take only Papers 1 and
2. \par\pard\ql \li1133\sb0\sl-280\slmult0 \par\pard\ql\li1133\ri1024\sb9\sl-280
\slmult0 \up0 \expndtw-2\charscalex100 A Level candidates have two choices. Ca
ndidates who want to take the whole of the A Level qualification \up0 \expndtw-2
\charscalex100 at the end of a course of study take all four papers together.
Candidates who want to get the A Level \line \up0 \expndtw-2\charscalex100 quali
fication in two stages take the AS Level first. If they pass AS Level, they th
en only need to take Papers \up0 \expndtw-3\charscalex100 3 and 4 in order to co
mplete the A Level. \par\pard\ql \li1133\sb247\sl-345\slmult0 \up0 \expndtw0\cha
rscalex93 \ul0\nosupersub\cf3\f4\fs30 AS Level \par\pard\li1427\sb0\sl-230\slmul
t0\par\pard\li1427\sb37\sl-230\slmult0\fi0\tx5006\tx6236\tx8707 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf7\f8\fs20 Paper 1\tab \up0 \expndtw-3\charscalex
100 1 hour\tab \up0 \expndtw-3\charscalex100 Paper 2\tab \up0 \expndtw-3\charsca
lex100 1 hour 30 minutes\par\pard\sect\sectd\sbknone\cols2\colno1\colw6076\colsr
160\colno2\colw5524\colsr160\ql \li1427\sb0\sl-230\slmult0 \par\pard\ql \li1427\
sb24\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Ca
ndidates answer 30 multiple choice\par\pard\qj \li1427\ri479\sb9\sl-280\slmult0
\up0 \expndtw-2\charscalex100 questions on AS topics; there are 30 marks for \up
0 \expndtw-4\charscalex100 this paper.\par\pard\column \ql \li6236\sb0\sl-230\sl
mult0 \par\pard\ql \li20\sb24\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Candi
dates answer 3 structured questions on\par\pard\ql \li20\ri1223\sb9\sl-280\slmul
t0 \up0 \expndtw-3\charscalex100 AS topics; there are 90 marks for this paper. \
up0 \expndtw-3\charscalex100 The first question in Paper 2 is always about the \
up0 \expndtw-2\charscalex100 final accounts of sole proprietors, partnerships \u
p0 \expndtw-2\charscalex100 or private limited companies. \par\pard\sect\sectd\s
bknone \li1133\sb0\sl-230\slmult0\par\pard\li1133\sb17\sl-230\slmult0\fi293\tx62
36 \up0 \expndtw-3\charscalex100 30% of total marks\tab \up0 \expndtw-3\charscal
ex100 70% of total marks\par\pard\sect\sectd\sbknone \li1133\sb0\sl-345\slmult0\
par\pard\li1133\sb17\sl-345\slmult0\fi0 \up0 \expndtw0\charscalex97 \ul0\nosuper
sub\cf3\f4\fs30 A Level\par\pard\sect\sectd\sbknone \li1133\sb0\sl-230\slmult0\p

ar\pard\li1133\sb28\sl-230\slmult0\fi293\tx5006\tx6236\tx8707 \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf7\f8\fs20 Paper 1\tab \up0 \expndtw-3\charscalex10
0 1 hour\tab \up0 \expndtw-3\charscalex100 Paper 2\tab \up0 \expndtw-3\charscale
x100 1 hour 30 minutes\par\pard\sect\sectd\sbknone \li1133\sb0\sl-230\slmult0\pa
r\pard\li1133\sb24\sl-230\slmult0\fi293\tx6236 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf4\f5\fs20 Paper 1 for A Level is the same as Paper 1 for\tab \up0
\expndtw-3\charscalex100 Paper 2 for A Level is the same as Paper 2 for\par\par
d\sect\sectd\sbknone \li1133\sb50\sl-230\slmult0\fi293\tx6236 \up0 \expndtw-3\ch
arscalex100 AS Level.\tab \up0 \expndtw-3\charscalex100 AS Level.\par\pard\sect\
sectd\sbknone \li1133\sb0\sl-230\slmult0\par\pard\li1133\sb25\sl-230\slmult0\fi2
93\tx6236 \up0 \expndtw-3\charscalex100 15% of total marks\tab \up0 \expndtw-3\c
harscalex100 35% of total marks\par\pard\sect\sectd\sbknone \li1133\sb0\sl-230\s
lmult0\par\pard\li1133\sb71\sl-230\slmult0\fi293\tx5006\tx6236\tx9715 \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs20 Paper 3\tab \up0 \expndtw-3\char
scalex100 1 hour\tab \up0 \expndtw-3\charscalex100 Paper 4\tab \up0 \expndtw-3\c
harscalex100 2 hours\par\pard\sect\sectd\sbknone\cols2\colno1\colw6076\colsr160\
colno2\colw5524\colsr160\ql \li1427\sb0\sl-230\slmult0 \par\pard\ql \li1427\sb25
\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Candid
ates answer 30 multiple choice\par\pard\ql \li1427\ri425\sb9\sl-280\slmult0 \up0
\expndtw-2\charscalex100 questions; there are 30 marks for this paper. \up0 \ex
pndtw-3\charscalex100 Each item on Paper 3 tests a topic in the A \line \up0 \ex
pndtw-2\charscalex100 Level Supplement part of the syllabus, but may \up0 \expnd
tw-2\charscalex100 also require a knowledge and understanding of \up0 \expndtw-4
\charscalex100 the AS Level syllabus.\par\pard\column \ql \li1427\sb0\sl-230\slm
ult0 \par\pard\ql \li20\sb25\sl-230\slmult0 \up0 \expndtw-3\charscalex100 Candid
ates answer 3 problem solving\par\pard\ql \li20\ri1271\sb9\sl-280\slmult0 \up0 \
expndtw-3\charscalex100 questions; there are 120 marks for this paper. \up0 \exp
ndtw-3\charscalex100 Each question in Paper 4 tests a topic or \up0 \expndtw-2\c
harscalex100 topics in the A Level Supplement part of the \up0 \expndtw-3\charsc
alex100 syllabus, but may also require a knowledge and \up0 \expndtw-3\charscale
x100 understanding of the AS Level syllabus. \par\pard\sect\sectd\sbknone \li142
7\sb0\sl-230\slmult0\par\pard\li1427\sb16\sl-230\slmult0\fi0\tx6236 \up0 \expndt
w0\charscalex100 15% of total marks\tab \up0 \expndtw0\charscalex100 35% of tota
l marks\par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\sl
mult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmu
lt0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb72\sl-161\slmul
t0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internati
onal A & AS Level Accounting 9706. Examination in June and November 2013. \par
\pard\ql \li5840\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupers
ub\cf4\f5\fs20 5
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
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alex97 \ul0\nosupersub\cf2\f3\fs60 2. Assessment at a glance \par\pard\ql \li113
sl-345\slmult0 \par\pard\ql\li1133\sb120\sl-345\slmult0 \up0 \expndtw0\charscale
x95 \ul0\nosupersub\cf3\f4\fs30 Availability \par\pard\qj \li1133\ri1392\sb49\sl
-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 This syll
abus is examined in the May/June examination session and the October/November ex
amination \up0 \expndtw-3\charscalex100 session. \par\pard\ql \li1133\sb0\sl-230
\slmult0 \par\pard\ql\li1133\sb92\sl-230\slmult0 \up0 \expndtw-4\charscalex100 T
his syllabus is available to private candidates. \par\pard\qj \li1133\sb0\sl-280
\slmult0 \par\pard\qj\li1133\ri1053\sb9\sl-280\slmult0 \up0 \expndtw-1\charscale
x100 Centres in the UK that receive government funding are advised to consult th
e CIE website \ul0\nosupersub\cf6\f7\fs20 www.cie.org.uk \up0 \expndtw-2\charsca
lex100 \ul0\nosupersub\cf4\f5\fs20 for the latest information before beginning t
o teach this syllabus. \par\pard\ql \li1133\sb267\sl-345\slmult0 \up0 \expndtw0\
charscalex98 \ul0\nosupersub\cf3\f4\fs30 Combining this with other syllabuses \p
ar\pard\ql \li1133\sb70\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupe
rsub\cf4\f5\fs20 Candidates can combine this syllabus in an examination session
with any other CIE syllabus, except: \par\pard\ql \li1133\sb170\sl-230\slmult0 \
up0 \expndtw0\charscalex101 \u8226? syllabuses with the same title at the same
level \par\pard\li1133\sb117\sl-230\slmult0\fi0\tx1474 \up0 \expndtw-4\charscal
ex100 \u8226?\tab \up0 \expndtw-4\charscalex100 7110 Principles of Accounts\par\
pard\li1133\sb106\sl-230\slmult0\fi0\tx1474 \up0 \expndtw-4\charscalex100 \u8226
?\tab \up0 \expndtw-4\charscalex100 9372 Principles of Accounting (Singapore)\pa
r\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par
\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\p
ard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\par
d\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\
ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql
\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\l
i1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1

\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb96\sl-161\slmult0 \up0 \expn
dtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS L
evel Accounting 9706. Examination in June and November 2013. \par\pard\ql \li5
0 6
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
alex96 \ul0\nosupersub\cf2\f3\fs60 3. Syllabus aims and objectives \par\pard\ql
133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\c
harscalex102 \ul0\nosupersub\cf1\f2\fs40 3.1 Aims \par\pard\ql \li1133\sb130\sl230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The syllab
us is intended to encourage courses that will enable candidates to: \par\pard\ql
\li1133\sb150\sl-230\slmult0 \up0 \expndtw0\charscalex100 \u8226? develop an
ability to apply accounting concepts, principles and practices \par\pard\qj \li1
133\ri953\sb69\sl-280\slmult0\tx1474 \up0 \expndtw0\charscalex100 \u8226? unde
rstand the role of accounting as an information system for monitoring, problem-s
olving and decision \line\tab \up0 \expndtw0\charscalex100 making and the place
of accounting in changing economic, social and technological environments \par\p
ard\ql \li1133\sb102\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \u8226? deve
lop a critical and analytical approach to examining and evaluating accounting po
licies and practices \par\pard\qj \li1133\ri1747\sb69\sl-280\slmult0\tx1474 \up0
\expndtw0\charscalex100 \u8226? develop skills of communication, analysis, in
terpretation and presentation of both qualitative and \line\tab \up0 \expndtw-1\
charscalex100 quantitative accounting information \par\pard\ql \li1133\sb0\sl-56
0\slmult0 \par\pard\ql\li1133\ri938\sb49\sl-560\slmult0\tx1853 \up0 \expndtw0\ch
arscalex98 \ul0\nosupersub\cf1\f2\fs40 3.2 Assessment objectives and their weig
hting in the \line\tab \up0 \expndtw0\charscalex96 exam papers \par\pard\ql \li1
133\sb113\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs
20 To pass A and AS Level Accounting, candidates must demonstrate the following:
\par\pard\qj \li1133\ri1213\sb69\sl-280\slmult0\tx1814 \up0 \expndtw-1\charscal
ex100 AO1:
knowledge and understanding of the accounting procedures and pract
ices in the specified content \line\tab \up0 \expndtw-2\charscalex100 and the pr
inciples which these are based on \par\pard\qj \li1133\ri1154\sb1\sl-280\slmult0
\tx1814 \up0 \expndtw-2\charscalex100 AO2:
an ability to apply knowledge and
understanding of accounting procedures, practices and principles \line\tab \up0
\expndtw-2\charscalex100 to familiar and new situations \par\pard\ql \li1133\sb4
2\sl-230\slmult0 \up0 \expndtw-2\charscalex100 AO3:
an ability to select, ord
er, analyse and present information in an appropriate accounting form \par\pard\
qj \li1133\ri1342\sb9\sl-280\slmult0\tx1814 \up0 \expndtw-1\charscalex100 AO4:
an ability to present reasoned explanations, understand implications and commu

nicate them in a \line\tab \up0 \expndtw-4\charscalex100 clear and logical manne
r \par\pard\qj \li1133\ri1306\sb1\sl-280\slmult0\tx1814 \up0 \expndtw-1\charscal
ex100 AO5:
an ability to make judgements, recommendations and decisions based
on accounting information \line\tab \up0 \expndtw-3\charscalex100 and principle
s \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql\li1133\sb92\sl-230\slmult
0 \up0 \expndtw-2\charscalex100 The multiple choice papers (Papers 1 and 3) test
assessment objectives 1, 2 and 3. \par\pard\qj \li1133\ri1536\sb9\sl-280\slmult
0 \up0 \expndtw-2\charscalex100 The written papers (Papers 2 and 4) mainly test
assessment objectives 1, 2 and 3, but also, to a lesser \up0 \expndtw-3\charscal
ex100 extent, test assessment objectives 4 and 5. \par\pard\ql \li4668\sb0\sl-16
1\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\
slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\sl
lt0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult
0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0
\par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \p
ar\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par
ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb77\sl-161\slmult0 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Le
vel Accounting 9706. Examination in June and November 2013. \par\pard\ql \li58
7
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
g10}{\bkmkend Pg10}\par\pard\ql \li1133\sb270\sl-690\slmult0 \up0 \expndtw0\char
scalex98 \ul0\nosupersub\cf2\f3\fs60 4. Curriculum content \par\pard\ql \li1133\
-345\slmult0 \par\pard\ql\li1133\sb120\sl-345\slmult0 \up0 \expndtw0\charscalex9
8 \ul0\nosupersub\cf3\f4\fs30 Overview of the curriculum for A & AS Level Accoun
ting \par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\
pard\li1257\sb95\sl-230\slmult0\fi0\tx5169\tx6846 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf7\f8\fs20 Topic\tab \up0 \expndtw-3\charscalex100 AS Level\tab
\up0 \expndtw-3\charscalex100 A Level\par\pard\li1257\sb0\sl-230\slmult0\par\pa
rd\li1257\sb15\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf6\f7\fs20 THE ACCOUNTING SYSTEM\par\pard\li1257\sb163\sl-230\slmult0\fi0\tx516
9\tx6846 \dn4 \expndtw-3\charscalex100 A\ul0\nosupersub\cf4\f5\fs20
Recording
Financial Information\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \up0
\expndtw-3\charscalex100 May be examined at A Level\par\pard\li1257\sb107\sl-23
0\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7

\fs20 B\ul0\nosupersub\cf4\f5\fs20
Accounting Principles\tab \up0 \expndtw-3\
charscalex100 Examined at AS\tab \up0 \expndtw-3\charscalex100 May be examined a
t A Level\par\pard\li1257\sb60\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\
charscalex100 \ul0\nosupersub\cf6\f7\fs20 C\ul0\nosupersub\cf4\f5\fs20
Contro
l Systems\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \up0 \expndtw-3\c
harscalex100 May be examined at A Level\par\pard\li1257\sb0\sl-230\slmult0\par\p
ard\li1257\sb5\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf6\f7\fs20 FINANCIAL ACCOUNTING\par\pard\li1257\sb163\sl-230\slmult0\fi0\tx5169
\tx6846 \dn4 \expndtw-3\charscalex100 D\ul0\nosupersub\cf4\f5\fs20
Preparatio
n of Financial Statements\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \
up0 \expndtw-3\charscalex100 Includes additional content at A Level\par\pard\li1
257\sb107\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \ul0\no
supersub\cf6\f7\fs20 E\ul0\nosupersub\cf4\f5\fs20
Capital (Equity)\tab \up0 \
expndtw-3\charscalex100 Examined at AS\tab \up0 \expndtw-3\charscalex100 Include
s additional content at A Level\par\pard\li1257\sb107\sl-230\slmult0\fi0\tx5169\
tx6846 \dn4 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 F\ul0\nosupersu
b\cf4\f5\fs20
Business Purchase\tab \up0 \expndtw-3\charscalex100 -\tab \up0
\expndtw-3\charscalex100 Examined at A Level\par\pard\li1257\sb107\sl-230\slmult
0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 G\
ul0\nosupersub\cf4\f5\fs20 Published Company Accounts\tab \up0 \expndtw-3\char
scalex100 -\tab \up0 \expndtw-3\charscalex100 Examined at A Level\par\pard\li125
7\sb188\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\
fs20 FINANCIAL REPORTING AND\par\pard\li1257\sb50\sl-230\slmult0\fi0 \up0 \expnd
tw-3\charscalex100 INTERPRETATION\par\pard\li1257\sb123\sl-230\slmult0\fi0\tx516
9\tx6846 \dn4 \expndtw-3\charscalex100 H\ul0\nosupersub\cf4\f5\fs20
Interpret
ation and Analysis\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \up0 \ex
pndtw-3\charscalex100 Includes additional content at A Level\par\pard\li1257\sb1
47\sl-230\slmult0\fi0\tx1597\tx5169\tx6846 \dn3 \expndtw-3\charscalex100 \ul0\no
supersub\cf6\f7\fs20 I\tab \dn3 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\
fs20 Company Financing\tab \up0 \expndtw-3\charscalex100 -\tab \up0 \expndtw-3\c
harscalex100 Examined at A Level\par\pard\li1257\sb188\sl-230\slmult0\fi0 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 ELEMENTS OF MANAGERIAL\par\p
ard\li1257\sb50\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 ACCOUNTING\par\
pard\li1257\sb164\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100
J\ul0\nosupersub\cf4\f5\fs20
Costing Principles and Systems\tab \up0 \expndt
w-3\charscalex100 Examined at AS\tab \up0 \expndtw-3\charscalex100 Includes addi
tional content at A Level\par\pard\li1257\sb61\sl-230\slmult0\fi0\tx5169\tx6846
\dn4 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 K\ul0\nosupersub\cf4\f
5\fs20
Budgeting\tab \up0 \expndtw-3\charscalex100 Examined at AS\tab \up0 \e
xpndtw-3\charscalex100 Includes additional content at A Level\par\pard\li1257\sb
110\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf6\f7\fs20 L\ul0\nosupersub\cf4\f5\fs20
Standard Costing\tab \up0 \expndt
w-3\charscalex100 -\tab \up0 \expndtw-3\charscalex100 Examined at A Level\par\pa
rd\li1257\sb149\sl-230\slmult0\fi0\tx5169\tx6846 \dn4 \expndtw-3\charscalex100 \
ul0\nosupersub\cf6\f7\fs20 M\ul0\nosupersub\cf4\f5\fs20 Investment Appraisal\t
ab \up0 \expndtw-3\charscalex100 -\tab \up0 \expndtw-3\charscalex100 Examined at
A Level\par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\s
1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb123\sl-161\slmult0 \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level

Accounting 9706. Examination in June and November 2013. \par\pard\ql \li5840\s
b82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 8
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
}}
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz61\shplid2
;(5589,532);(3912,532)}}
824;1;45824;1;45824;24577;32768}}
}}
}
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hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz72\shplid4{\sp{\sn shapeType}{
}}
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x97 \ul0\nosupersub\cf1\f2\fs40 4.1 Core content: AS Level \par\pard\li1257\sb0\
sl-230\slmult0\par\pard\li1257\sb74\sl-230\slmult0\fi0\tx6066 \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf7\f8\fs20 Content\tab \up0 \expndtw-3\charscalex10
0 Notes\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb15\sl-230\slmult0\f
i0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 THE ACCOUNTING SYST
EM\par\pard\li1257\sb188\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 A. Re
cording financial information\par\pard\sect\sectd\sbknone\cols2\colno1\colw5906\
colsr160\colno2\colw5694\colsr160\qj \li1257\ri245\sb2\sl-240\slmult0 \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The recording and processing of
accounting data \line \up0 \expndtw-2\charscalex100 based on the double-entry sy
stem of accounting.\par\pard\column \ql \li20\sb10\sl-230\slmult0 \up0 \expndtw2\charscalex100 Double-entry book-keeping, journal entries, other\par\pard\qj \l
i20\ri1523\sb2\sl-240\slmult0 \up0 \expndtw-3\charscalex100 payables, other rece
ivables, bad debts and the \up0 \expndtw-1\charscalex100 provision for doubtful
debts.\par\pard\qj \li20\ri1642\sb240\sl-240\slmult0 \up0 \expndtw-2\charscalex1
00 The distinction between capital and revenue \line \up0 \expndtw-2\charscalex1
00 incomes and expenditures and the treatment \line \up0 \expndtw-2\charscalex10
0 of tangible non-current assets including their\par\pard\ql \li20\sb9\sl-230\sl
mult0 \up0 \expndtw-3\charscalex100 depreciation, disposal and revaluation.\par\
pard\qj \li6066\sb0\sl-240\slmult0 \par\pard\qj \li20\ri1208\sb2\sl-240\slmult0
\up0 \expndtw-2\charscalex100 The treatment of current assets, current liabiliti
es, \up0 \expndtw-2\charscalex100 non-current liabilities, equity and reserves.
\par\pard\sect\sectd\sbknone \ql \li1257\sb182\sl-230\slmult0 \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf6\f7\fs20 B. Accounting principles\par\pard\sect\
sectd\sbknone\cols2\colno1\colw5906\colsr160\colno2\colw5694\colsr160\qj \li1257
\ri591\sb7\sl-240\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\f
s20 The recognition and application of accounting \up0 \expndtw-1\charscalex100
concepts.\par\pard\column \ql \li20\sb15\sl-230\slmult0 \up0 \expndtw-2\charscal
ex100 The principles, concepts and conventions which\par\pard\ql \li20\ri1253\sb
2\sl-240\slmult0 \up0 \expndtw-2\charscalex100 underlie the accounting process i
ncluding \up0 \expndtw-2\charscalex100 going concern, matching, other payables,
other \up0 \expndtw-3\charscalex100 receivables, consistency, materiality, aggre
gation, \up0 \expndtw-2\charscalex100 offsetting and comparative information.\pa
r\pard\qj \li20\ri1617\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The im
portance of a true and fair view, and of \up0 \expndtw-2\charscalex100 prudence
and substance over form.\par\pard\qj \li20\ri1248\sb240\sl-240\slmult0 \up0 \exp
ndtw-2\charscalex100 The use of the business entity, historical cost and \line \
up0 \expndtw-2\charscalex100 revaluation as features of the recording system. \p
ar\pard\sect\sectd\sbknone \ql \li1257\sb184\sl-230\slmult0 \up0 \expndtw-2\char
scalex100 \ul0\nosupersub\cf6\f7\fs20 C. Control systems\par\pard\sect\sectd\sb

knone\cols2\colno1\colw5906\colsr160\colno2\colw5694\colsr160\ql \li1257\sb14\sl
-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Principle
s of accounting control systems.\par\pard\column \ql \li20\sb14\sl-230\slmult0 \
up0 \expndtw-3\charscalex100 The trial balance, bank reconciliations, suspense\p
ar\pard\ql \li20\ri1118\sb2\sl-240\slmult0 \up0 \expndtw-2\charscalex100 account
s, control accounts and the correction of \line \up0 \expndtw-1\charscalex100 er
rors and consequent adjustments to the profit \line \up0 \expndtw-2\charscalex10
0 and loss account or income statement and balance \line \up0 \expndtw-1\charsca
lex100 sheet. \par\pard\sect\sectd\sbknone \ql \li4668\sb0\sl-161\slmult0 \par\p
0\sl-161\slmult0 \par\pard\ql\li4668\sb84\sl-161\slmult0 \up0 \expndtw-2\charsca
lex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Accounti
ng 9706. Examination in June and November 2013. \par\pard\ql \li5840\sb82\sl-2
30\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 9
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
}}
;(9618,532);(4809,532)}}
824;1;45824;1;45824;24577;32768}}
}}
}}

}}
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}}
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\slmult0 \par\pard\ql\li1257\sb200\sl-230\slmult0 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf6\f7\fs20 FINANCIAL ACCOUNTING \par\pard\ql \li1257\sb190\sl-2
30\slmult0 \up0 \expndtw-2\charscalex100 D. Preparation of financial statements
\par\pard\sect\sectd\sbknone\cols2\colno1\colw5906\colsr160\colno2\colw5694\cols
r160\ql \li1257\sb24\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersu
b\cf4\f5\fs20 The periodic determination of profit (or earnings)\par\pard\ql \li
1257\ri240\sb2\sl-240\slmult0 \up0 \expndtw-3\charscalex100 and overall financia
l position based on historical \line \up0 \expndtw-3\charscalex100 cost data and
generally accepted accounting \line \up0 \expndtw-3\charscalex100 principles an
d policies, conventions and practices \line \up0 \expndtw-2\charscalex100 which
relate to each type of organisation listed \line \up0 \expndtw0\charscalex100 be
low:\par\pard\column \ql \li20\sb24\sl-230\slmult0 \up0 \expndtw-2\charscalex100
This section covers the preparation of final\par\pard\ql \li20\ri1130\sb2\sl-24
0\slmult0 \up0 \expndtw-2\charscalex100 accounts (financial statements), namely:
\line \up0 \expndtw-2\charscalex100 manufacturing, trading, departmental, incom
e \line \up0 \expndtw-2\charscalex100 statements, profit and loss accounts, appr
opriation \up0 \expndtw-3\charscalex100 accounts, balance sheets and simple cash
flow, in \up0 \expndtw-2\charscalex100 good style and format.\par\pard\sect\sec
td\sbknone\cols2\colno1\colw5906\colsr160\colno2\colw5694\colsr160\ql \li1257\sb
139\sl-230\slmult0 \up0 \expndtw-5\charscalex100 (a) Sole Proprietors and Priva
te Limited Companies\par\pard\column \ql \li20\sb139\sl-230\slmult0 \up0 \expndt
w-2\charscalex100 Manufacturing, trading, departmental, profit and\par\pard\qj \
li20\ri1474\sb2\sl-240\slmult0 \up0 \expndtw-2\charscalex100 loss accounts, inco
me statements and balance \up0 \expndtw-1\charscalex100 sheets.\par\pard\qj \li2
0\ri1939\sb0\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The AS Level curriculu
m does \ul0\nosupersub\cf6\f7\fs20 not\ul0\nosupersub\cf4\f5\fs20 include \up0
\expndtw-3\charscalex100 published accounts of PLCs. \par\pard\sect\sectd\sbknon
e \li1257\sb140\sl-230\slmult0\fi0\tx6066 \up0 \expndtw-4\charscalex100 (b) Par
tnerships\tab \up0 \expndtw-4\charscalex100 The preparation of partnership appro
priation\par\pard\ql \li6066\sb0\sl-225\slmult0 \up0 \expndtw-3\charscalex100 ac
counts, current accounts and capital accounts. \par\pard\qj \li6066\sb0\sl-240\s
lmult0 \par\pard\qj\li6066\ri1395\sb3\sl-240\slmult0 \up0 \expndtw-2\charscalex1
00 Changes in partnership - incoming and outgoing \up0 \expndtw-2\charscalex100
partners. \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb19\sl-23
0\slmult0 \up0 \expndtw-3\charscalex100 Changes in profit sharing ratio. \par\pa
rd\qj \li6066\sb0\sl-240\slmult0 \par\pard\qj\li6066\ri1854\sb2\sl-240\slmult0 \
up0 \expndtw-2\charscalex100 Intangible assets (Goodwill) adjustments in \up0 \e
xpndtw-2\charscalex100 partners\u8217? capital accounts: \par\pard\ql \li6066\ri
1307\sb67\sl-280\slmult0\tx6406\tx6406 \up0 \expndtw-9\charscalex92 (i) \tab \up
0 \expndtw-1\charscalex100 with the introduction of a goodwill (intangible \line
\tab \up0 \expndtw-2\charscalex100 assets) account in the firm\u8217?s books, an
d \par\pard\ql \li6066\ri1140\sb61\sl-280\slmult0\tx6406 \up0 \expndtw-2\charsca
lex100 (ii) w hen no goodwill (intangible assets) account is \line\tab \up0 \exp
ndtw-2\charscalex100 to be introduced. \par\pard\ql \li1257\sb142\sl-230\slmult0
\tx6066 \up0 \expndtw-4\charscalex100 (c) Non-profit making (not for profit) or
ganisations \tab \up0 \expndtw-3\charscalex100 For example, clubs and societies.
\par\pard\ql \li1257\sb130\sl-230\slmult0 \up0 \expndtw-3\charscalex100 (d) Ac
counts prepared from incomplete records or \par\pard\ql \li1530\sb50\sl-230\slmu
lt0 \up0 \expndtw-2\charscalex100 where financial records are deficient or incor
rect \par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmu

133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb64\sl-161\slmult0 \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Ac
counting 9706. Examination in June and November 2013. \par\pard\ql \li5792\sb8
2\sl-230\slmult0 \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf4\f5\fs20 10
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
}}
}}
}}
}}
}}
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz115\shplid6{\sp{\sn shapeType}
}}
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scalex98 \ul0\nosupersub\cf2\f3\fs60 4. Curriculum content\par\pard\sect\sectd\s
bknone\cols2\colno1\colw5906\colsr160\colno2\colw5694\colsr160\ql \li1257\sb0\sl
-230\slmult0 \par\pard\ql \li1257\sb0\sl-230\slmult0 \par\pard\ql \li1257\sb0\sl
-230\slmult0 \par\pard\ql \li1257\sb168\sl-230\slmult0 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf4\f5\fs20 A general knowledge and understanding of the\pa
r\pard\ql \li1257\ri447\sb2\sl-240\slmult0 \up0 \expndtw-3\charscalex100 accepte
d principles and application of stock \line \up0 \expndtw-3\charscalex100 valuat
ion (inventory), depreciation and goodwill \line \up0 \expndtw-3\charscalex100 (
intangible assets) as it applies to the above.\par\pard\column \ql \li6066\sb0\s
l-230\slmult0 \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql \li6066\sb0\s
l-230\slmult0 \par\pard\ql \li20\sb215\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 \ul0\nosupersub\cf6\f7\fs20 Valuation of inventory\par\pard\qj \li20\ri1209\
sb2\sl-240\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The
calculation of the value of closing inventory \up0 \expndtw-4\charscalex100 usi
ng the FIFO and AVCO methods (perpetual and \up0 \expndtw-4\charscalex100 period
ic).\par\pard\ql \li20\ri1086\sb240\sl-240\slmult0 \up0 \expndtw-1\charscalex100
The effect of different methods of valuing inventory \up0 \expndtw-2\charscalex
100 on profit and the valuation of inventory in the \line \up0 \expndtw-3\charsc
alex100 balance sheet.\par\pard\ql \li20\ri1898\sb240\sl-240\slmult0 \up0 \expnd
tw-3\charscalex100 The different characteristics, and the \line \up0 \expndtw-4\
charscalex100 appropriateness, of using FIFO and AVCO.\par\pard\qj \li20\ri1067\
sb240\sl-240\slmult0 \up0 \expndtw-2\charscalex100 Detailed calculations of the
value of inventory using \up0 \expndtw-1\charscalex100 LIFO will \ul0\nosupersub
\cf6\f7\fs20 not\ul0\nosupersub\cf4\f5\fs20 be set.\par\pard\qj \li20\ri1345\sb
240\sl-240\slmult0 \up0 \expndtw-2\charscalex100 The principle of applying the l
ower of cost or net \line \up0 \expndtw-3\charscalex100 realisable value when va
luing closing inventory.\par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql \li
20\sb19\sl-230\slmult0 \up0 \expndtw-2\charscalex100 There are \ul0\nosupersub\c
f6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions on long-term contracts. \par
\pard\sect\sectd\sbknone \ql \li6066\sb175\sl-230\slmult0 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf6\f7\fs20 Depreciation \par\pard\qj \li6066\ri1216\sb2
\sl-240\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The ca
uses of depreciation: physical deterioration, \up0 \expndtw-3\charscalex100 econ
omic factors, obsolescence, inadequacy and \up0 \expndtw-3\charscalex100 the pas
sage of time. \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb19\s
l-230\slmult0 \up0 \expndtw-2\charscalex100 The terminology used in accounting f
or \par\pard\qj \li6066\ri1127\sb2\sl-240\slmult0 \up0 \expndtw-3\charscalex100
depreciation: cost, useful asset life, residual (scrap) \up0 \expndtw-3\charscal
ex100 value and carrying amount. \par\pard\ql \li6066\ri1068\sb240\sl-240\slmult
0 \up0 \expndtw-3\charscalex100 The reasons for accounting for depreciation and
the \up0 \expndtw-2\charscalex100 application of relevant accounting concepts. \
line \up0 \expndtw-3\charscalex100 The calculation of depreciation: reducing bal
ance, \up0 \expndtw-3\charscalex100 straight-line and revaluation methods. \par\
pard\qj \li6066\ri1179\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The ca
lculation of profit or loss on disposal of non-\line \up0 \expndtw-2\charscalex1
00 current assets; ledger accounts and journal entries \line \up0 \expndtw-3\cha
rscalex100 for non-current assets, depreciation and disposal; \line \up0 \expndt
w-3\charscalex100 the application of relevant accounting concepts. \par\pard\ql

1\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge In
ternational A & AS Level Accounting 9706. Examination in June and November 201
3. \par\pard\ql \li5796\sb82\sl-230\slmult0 \up0 \expndtw-9\charscalex94 \ul0\no
supersub\cf4\f5\fs20 11
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
}}
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shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz75\shplid11{\sp{\sn shapeType
}}
\ul0\nosupersub\cf6\f7\fs20 Intangible assets \par\pard\ql \li6066\ri1317\sb2\sl
-240\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The conce
pt and treatment of intangible assets \up0 \expndtw-3\charscalex100 as it applie
s to Sole Proprietors and Limited \line \up0 \expndtw-3\charscalex100 Companies.
(Partnership treatment of intangible \up0 \expndtw-3\charscalex100 assets is
in A Level \ul0\nosupersub\cf6\f7\fs20 only\ul0\nosupersub\cf4\f5\fs20 ) \par\pa
rd\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql\li6066\sb19\sl-230\slmult0 \up0 \e
xpndtw-1\charscalex100 It is \ul0\nosupersub\cf6\f7\fs20 not\ul0\nosupersub\cf4\
f5\fs20 necessary to know about taxation. \par\pard\ql \li6066\sb0\sl-230\slmul
t0 \par\pard\ql\li6066\sb20\sl-230\slmult0 \up0 \expndtw-3\charscalex100 There a
re \ul0\nosupersub\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions on any a
spects of: \par\pard\ql \li6066\ri1151\sb62\sl-240\slmult0\tx6406 \up0 \expndtw2\charscalex100 \u8226?
Brand names (although this may be included at \line\t
ab \up0 \expndtw-5\charscalex100 A level) \par\pard\ql \li6066\sb69\sl-230\slmul
t0 \up0 \expndtw-1\charscalex100 \u8226?
Container accounts \par\pard\ql \li6
066\sb70\sl-230\slmult0 \up0 \expndtw0\charscalex101 \u8226?
Joint ventures \
par\pard\ql \li6066\sb70\sl-230\slmult0 \up0 \expndtw-1\charscalex100 \u8226?
Royalties \par\pard\ql \li6066\sb50\sl-230\slmult0 \up0 \expndtw0\charscalex105
\u8226? Investment accounts involving the \par\pard\ql \li6406\sb10\sl-230\slmu
lt0 \up0 \expndtw-2\charscalex100 apportionment of income and capital \par\pard\
ql \li6066\ri1072\sb62\sl-240\slmult0\tx6406 \up0 \expndtw-1\charscalex100 \u822
6?
Piecemeal dissolution of partnership, or the rule \line\tab \up0 \expndtw3\charscalex100 in Garner versus Murray \par\pard\ql \li6066\sb69\sl-230\slmult0
\up0 \expndtw-1\charscalex100 \u8226?
Bills of exchange \par\pard\ql \li6066
\sb70\sl-230\slmult0 \up0 \expndtw-1\charscalex100 \u8226?
Group or consolida
ted accounts \par\pard\ql \li6066\ri1991\sb62\sl-240\slmult0\tx6406 \up0 \expndt
w-3\charscalex100 \u8226?
Hire purchase accounts or branch and \line\tab \up0
\expndtw-3\charscalex100 consignment accounts. \par\pard\ql \li1257\sb189\sl-23

0\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf6\f7\fs20 E. Capital (
equity) \par\pard\li1257\sb14\sl-230\slmult0\fi0\tx6066 \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf4\f5\fs20 The raising of capital.\tab \up0 \expndtw-3\ch
arscalex100 The main types of share capital: ordinary shares;\par\pard\qj \li606
6\ri1455\sb0\sl-240\slmult0 \up0 \expndtw-3\charscalex100 preference shares (cum
ulative, non-cumulative, \up0 \expndtw-3\charscalex100 participating and redeema
ble). \par\pard\qj \li6066\ri1761\sb238\sl-240\slmult0 \up0 \expndtw-3\charscale
x100 The principles of overdrafts; trade credit and \up0 \expndtw-3\charscalex10
0 factoring; loans and debentures. \par\pard\qj \li6066\ri1527\sb240\sl-240\slmu
lt0 \up0 \expndtw-2\charscalex100 The effect on the balance sheet of the issue o
f \up0 \expndtw-4\charscalex100 shares. \par\pard\ql \li6066\sb0\sl-230\slmult0
\par\pard\ql\li6066\sb19\sl-230\slmult0 \up0 \expndtw-3\charscalex100 There are
\ul0\nosupersub\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions on: \par\pa
rd\ql \li6066\ri1199\sb102\sl-240\slmult0\tx6406\tx6406 \up0 \expndtw0\charscale
x102 \u8226? forfeiture of shares, redemption and purchase \line\tab \up0 \expnd
tw-3\charscalex100 of own shares by a company, or on convertible \line \tab \up0
\expndtw-3\charscalex100 loan stock. \par\pard\ql \li6066\ri1184\sb60\sl-240\sl
mult0\tx6406 \up0 \expndtw0\charscalex103 \u8226? the detailed procedure of book
-keeping entries \line\tab \up0 \expndtw-3\charscalex100 for share issues. \par\
pard\ql \li6066\sb69\sl-230\slmult0 \up0 \expndtw0\charscalex103 \u8226? the pub
lished accounts of Limited Companies. \par\pard\li1257\sb199\sl-230\slmult0\fi0\
tx6066 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf6\f7\fs20 F. Business p
urchase\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 This topic
is \ul0\nosupersub\cf6\f7\fs20 not\ul0\nosupersub\cf4\f5\fs20 in the AS Level
syllabus.\par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\
lt0 \par\pard\ql\li1133\sb72\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf5\f6\fs14 Cambridge International A & AS Level Accounting 9706. Ex
amination in June and November 2013. \par\pard\ql \li5789\sb82\sl-230\slmult0 \u
p0 \expndtw-6\charscalex100 \ul0\nosupersub\cf4\f5\fs20 12
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
}}
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\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz85\shplid16{\sp{\sn shapeTyp
}}
scalex98 \ul0\nosupersub\cf2\f3\fs60 4. Curriculum content \par\pard\li1257\sb0\
sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slm
ult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\p
ard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257
\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-23
0\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb215\sl-230\slmult
0\fi0\tx6066 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 G. Publi
shed company accounts\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\f
s20 This topic is \ul0\nosupersub\cf6\f7\fs20 not\ul0\nosupersub\cf4\f5\fs20 in
the AS Level syllabus.\par\pard\ql \li1257\sb175\sl-230\slmult0 \up0 \expndtw-5
\charscalex100 \ul0\nosupersub\cf6\f7\fs20 FINANCIAL REPORTING AND INTERPRETATIO
N \par\pard\ql \li1257\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100 H. In
terpretation and analysis \par\pard\li1257\sb22\sl-230\slmult0\fi0\tx6066 \up0 \
expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Users of financial statement
s.\tab \up0 \expndtw-1\charscalex100 The differing requirements for information
of user\par\pard\ql \li6066\ri1569\sb0\sl-240\slmult0 \up0 \expndtw-2\charscalex
100 groups including management, shareholders, \line \up0 \expndtw-2\charscalex1
00 employees, potential investors, creditors, \line \up0 \expndtw-2\charscalex10
0 government, public and environmental bodies. \par\pard\li1257\sb0\sl-230\slmul
t0\par\pard\li1257\sb21\sl-230\slmult0\fi0\tx6066 \up0 \expndtw-2\charscalex100
Calculation of ratios.\tab \up0 \expndtw-2\charscalex100 See the ratios on pages
21-24.\par\pard\qj \li6066\ri1332\sb230\sl-240\slmult0 \up0 \expndtw-2\charscal
ex100 Ratios to aid the appraisal of profitability, liquidity \up0 \expndtw-3\ch
arscalex100 and efficiency. \par\pard\ql \li6066\sb0\sl-230\slmult0 \par\pard\ql
\li6066\sb19\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Calculation of the fol
lowing specific ratios: \par\pard\ql \li6066\sb110\sl-230\slmult0 \up0 \expndtw0
\charscalex101 \u8226? Gross profit ratio (margin) \par\pard\ql \li6066\sb110\
sl-230\slmult0 \up0 \expndtw0\charscalex109 \u8226? Mark up \par\pard\ql \li60
66\sb110\sl-230\slmult0 \up0 \expndtw0\charscalex101 \u8226? Net profit ratio
(percentage) \par\pard\ql \li6066\sb90\sl-230\slmult0 \up0 \expndtw0\charscalex1
00 \u8226? Return on capital employed \par\pard\ql \li6066\sb110\sl-230\slmult
0 \up0 \expndtw0\charscalex101 \u8226? Expenses to sales ratio \par\pard\ql \l
i6066\sb110\sl-230\slmult0 \up0 \expndtw-1\charscalex100 \u8226? Non-current A
sset Turnover \par\pard\ql \li6066\sb110\sl-230\slmult0 \up0 \expndtw0\charscale
x105 \u8226? Current ratio \par\pard\ql \li6066\sb110\sl-230\slmult0 \up0 \exp
ndtw0\charscalex101 \u8226? Liquid (acid test) ratio \par\pard\ql \li6066\sb11
0\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \u8226? Trade receivables turno
ver (days) \par\pard\ql \li6066\sb90\sl-230\slmult0 \up0 \expndtw-3\charscalex10
0 \u8226? Trade payables turnover (days) \par\pard\ql \li6066\sb110\sl-230\slm
ult0 \up0 \expndtw0\charscalex100 \u8226? Inventory turnover (days) \par\pard\
ql \li6066\sb110\sl-230\slmult0 \up0 \expndtw0\charscalex101 \u8226? Inventory
turnover (times)\par\pard\sect\sectd\sbknone\cols2\colno1\colw5906\colsr160\col
no2\colw5694\colsr160\ql \li1257\sb153\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 Analysis and interpretation of accounting\par\pard\ql \li1257\sb10\sl-230\sl
mult0 \up0 \expndtw-1\charscalex100 information\par\pard\ql \li1257\sb0\sl-230\s
lmult0 \par\pard\ql \li1257\sb0\sl-230\slmult0 \par\pard\ql \li1257\sb0\sl-230\s
lmult0 \par\pard\ql \li1257\sb40\sl-230\slmult0 \up0 \expndtw-1\charscalex100 Li
mitations of accounting information\par\pard\column \ql \li20\sb153\sl-230\slmul
t0 \up0 \expndtw-2\charscalex100 The presentation, analysis and interpretation o
f\par\pard\ql \li20\ri1052\sb2\sl-240\slmult0 \up0 \expndtw-3\charscalex100 acco

unting information as an aid to decision making \up0 \expndtw-2\charscalex100 by
user groups; inter-firm comparisons and trend \line \up0 \expndtw-5\charscalex1
00 analyses.\par\pard\ql \li20\ri1091\sb240\sl-240\slmult0 \up0 \expndtw-2\chars
calex100 The limitations of accounting information. The \line \up0 \expndtw-1\c
harscalex100 difficulties of comparison presented by subjectivity, \up0 \expndtw
-1\charscalex100 time lapse, monetary measurement and other \line \up0 \expndtw2\charscalex100 external factors. \par\pard\sect\sectd\sbknone \li1257\sb188\sl230\slmult0\fi0\tx1597\tx6066 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\
f7\fs20 I.\tab \up0 \expndtw-3\charscalex100 Company financing\tab \up0 \expndtw
-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 This topic is \ul0\nosupersub\cf6\f
7\fs20 not\ul0\nosupersub\cf4\f5\fs20 in the AS Level syllabus.\par\pard\ql \li
\sl-161\slmult0 \par\pard\ql\li4668\sb56\sl-161\slmult0 \up0 \expndtw-2\charscal
ex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Accountin
g 9706. Examination in June and November 2013. \par\pard\ql \li5789\sb82\sl-23
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
}}
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\ul0\nosupersub\cf6\f7\fs20 ELEMENTS OF MANAGERIAL ACCOUNTING \par\pard\ql \li12
57\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100 J. Costing principles and
systems\par\pard\sect\sectd\sbknone\cols2\colno1\colw5906\colsr160\colno2\colw5
694\colsr160\ql \li1257\sb24\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf4\f5\fs20 Cost accounting for material, labour and overheads.\par\pa

rd\column \ql \li20\sb24\sl-230\slmult0 \up0 \expndtw-2\charscalex100 The elemen
ts of cost: cost classification and\par\pard\qj \li20\ri1264\sb2\sl-240\slmult0
\up0 \expndtw-3\charscalex100 ascertainment of fixed, variable and semi-variable
\up0 \expndtw-1\charscalex100 costs, stepped costs, total costs, unit costs and
\up0 \expndtw-1\charscalex100 sunk costs.\par\pard\ql \li20\ri1186\sb240\sl-240
\slmult0 \up0 \expndtw-3\charscalex100 Availability of materials and labour and
limiting \up0 \expndtw-3\charscalex100 factors relating to production and capaci
ty. \up0 \expndtw-3\charscalex100 Preparation of cash budgets and forecasts in g
ood \up0 \expndtw-2\charscalex100 style and format to aid decision making. \par\
pard\sect\sectd\sbknone \li1257\sb139\sl-230\slmult0\fi0\tx6066 \up0 \expndtw-3\
charscalex100 Marginal (variable) costing\tab \up0 \expndtw-3\charscalex100 Maki
ng simple business decisions using marginal\par\pard\ql \li6066\sb6\sl-230\slmul
t0 \up0 \expndtw-3\charscalex100 costing e.g. make or buy. \par\pard\qj \li6066\
sb0\sl-240\slmult0 \par\pard\qj\li6066\ri1355\sb2\sl-240\slmult0 \up0 \expndtw-2
\charscalex100 The concept of contribution and its application to \line \up0 \ex
pndtw-2\charscalex100 the calculation of revenue, cost and profit data. \par\par
d\ql \li6066\ri1032\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The calcu
lation of the break-even point, contribution \line \up0 \expndtw-3\charscalex100
to sales (revenue) ratio and margin of safety, the \line \up0 \expndtw-4\charsc
alex100 preparation and use of break-even graphs and \line \up0 \expndtw-2\chars
calex100 contribution to sales (revenue) (profit/volume) \line \up0 \expndtw-4\c
harscalex100 graphs. \par\pard\qj \li6066\ri1483\sb240\sl-240\slmult0 \up0 \expn
dtw-3\charscalex100 The advantages and limitations of cost-volume-\line \up0 \ex
pndtw-3\charscalex100 profit analysis. \par\pard\ql \li6066\sb0\sl-230\slmult0 \
par\pard\ql\li6066\sb19\sl-230\slmult0 \up0 \expndtw-3\charscalex100 The evaluat
ion and interpretation of cost-\par\pard\qj \li6066\ri1450\sb2\sl-240\slmult0 \u
p0 \expndtw-3\charscalex100 volume-profit data and its value as a support for \u
p0 \expndtw-3\charscalex100 management decision making. \par\pard\ql \li1133\sb0
l-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-16
\li1133\sb37\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6
\fs14 Cambridge International A & AS Level Accounting 9706. Examination in Jun
e and November 2013. \par\pard\ql \li5789\sb82\sl-230\slmult0 \up0 \expndtw-6\ch
arscalex100 \ul0\nosupersub\cf4\f5\fs20 14
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
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0\fi0\tx6066 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Absorptio
n (total) costing\tab \up0 \expndtw-2\charscalex100 Making simple business decis
ions using absorption\par\pard\ql \li6066\sb2\sl-230\slmult0 \up0 \expndtw-1\cha
rscalex100 costing. \par\pard\qj \li6066\sb0\sl-240\slmult0 \par\pard\qj\li6066\
ri1120\sb2\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The classification of di
rect and indirect material and \up0 \expndtw-3\charscalex100 labour costs, other
direct expenses and overhead \up0 \expndtw-3\charscalex100 expenditure. \par\pa
rd\ql \li6066\ri1594\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 The allo
cation and apportionment of overhead \up0 \expndtw-2\charscalex100 expenditure b
etween production and service \up0 \expndtw-2\charscalex100 departments and the
calculation of overhead \up0 \expndtw-3\charscalex100 absorption rates; under ab
sorption and over \up0 \expndtw-3\charscalex100 absorption of overheads. \par\pa
rd\qj \li6066\ri1394\sb240\sl-240\slmult0 \up0 \expndtw-2\charscalex100 The uses
and limitations of marginal costing and \up0 \expndtw-2\charscalex100 absorptio
n costing. \par\pard\qj \li6066\ri1839\sb240\sl-240\slmult0 \up0 \expndtw-3\char
scalex100 Valuation of inventory using absorption and \up0 \expndtw-3\charscalex
100 marginal cost principles. \par\pard\li1257\sb148\sl-230\slmult0\fi0\tx6066 \
up0 \expndtw-2\charscalex100 Costing systems\tab \up0 \expndtw-2\charscalex100 C
osting systems as used for job, unit, and batch\par\pard\li1257\sb10\sl-230\slmu
lt0\fi4808 \up0 \expndtw-2\charscalex100 costing, including the calculation of t
he value of\par\pard\li1257\sb10\sl-230\slmult0\fi4808 \up0 \expndtw-2\charscale
x100 inventory.\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb20\sl-230\s
lmult0\fi4808 \up0 \expndtw-2\charscalex100 There are \ul0\nosupersub\cf6\f7\fs2
0 no\ul0\nosupersub\cf4\f5\fs20 questions on process costing.\par\pard\li1257\s
b151\sl-230\slmult0\fi0\tx6066 \dn3 \expndtw-2\charscalex100 \ul0\nosupersub\cf6
\f7\fs20 K. Budgets\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs
20 Preparation of simple cash budgets to aid decision\par\pard\li1257\sb0\sl-230
\slmult0\fi4808 \up0 \expndtw-2\charscalex100 making\par\pard\li1257\sb188\sl-23
0\slmult0\fi0\tx6066 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs20 L

. Standard costing\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 This topic is \ul0\nosupersub\cf6\f7\fs20 not\ul0\nosupersub\cf4\f5\fs20 in t
he AS Level syllabus.\par\pard\li1257\sb188\sl-230\slmult0\fi0\tx6066 \up0 \expn
dtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs20 M. Investment appraisal\tab \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 This topic is \ul0\nosuper
sub\cf6\f7\fs20 not\ul0\nosupersub\cf4\f5\fs20 in the AS Level syllabus.\par\pa
rd\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\par
ult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb91\sl-161\slmu
lt0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internat
ional A & AS Level Accounting 9706. Examination in June and November 2013. \pa
r\pard\ql \li5789\sb82\sl-230\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosuper
sub\cf4\f5\fs20 15
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
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{\shp {\*\shpinst\shpleft566\shptop9591\shpright566\shpbottom10202\shpfhdr0\shpb
xpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz203\shplid28{\sp{\sn shapeType}{\
}}
x98 \ul0\nosupersub\cf1\f2\fs40 4.2 Core content: A Level \par\pard\li1257\sb0\s
l-230\slmult0\par\pard\li1257\sb74\sl-230\slmult0\fi0\tx6059 \up0 \expndtw-1\cha
rscalex100 \ul0\nosupersub\cf7\f8\fs20 Content\tab \up0 \expndtw-1\charscalex100
Notes\par\pard\ql \li1257\sb0\sl-230\slmult0 \par\pard\ql\li1257\sb6\sl-230\slm
ult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 THE ACCOUNTING SY
STEM \par\pard\qj \li1257\ri1133\sb142\sl-240\slmult0 \up0 \expndtw-2\charscalex
100 \ul0\nosupersub\cf4\f5\fs20 A Level candidates need to be familiar with all
the material in the AS Level syllabus, although there are no \up0 \expndtw-3\cha
rscalex100 questions testing this in detail. \par\pard\ql \li1257\sb169\sl-230\s
lmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 FINANCIAL ACCOU
NTING \par\pard\ql \li1257\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100 D.
Preparation of financial statements \par\pard\li1257\sb26\sl-230\slmult0\fi0\t
x6059 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Knowledge of all
the material in the AS Level\tab \up0 \expndtw-3\charscalex100 As for the AS Le
vel syllabus, plus:\par\pard\ql \li1257\sb1\sl-222\slmult0 \up0 \expndtw-4\chars
calex100 syllabus is necessary. \par\pard\li1257\sb159\sl-230\slmult0\fi0\tx6059
\up0 \expndtw-1\charscalex100 Cash flow statements\tab \up0 \expndtw-1\charscal
ex100 The preparation of statement of cash flows in good\par\pard\qj \li6059\ri1
389\sb0\sl-240\slmult0 \up0 \expndtw-2\charscalex100 style and format and in acc
ordance with current \up0 \expndtw-5\charscalex100 accounting standards such as
IAS7. \par\pard\qj \li6059\ri1825\sb235\sl-240\slmult0 \up0 \expndtw-1\charscale
x100 The internal financial statements of Limited \up0 \expndtw-3\charscalex100
Companies. \par\pard\li1257\sb147\sl-230\slmult0\fi0\tx6059 \up0 \expndtw-4\char
scalex100 Partnership changes\tab \up0 \expndtw-4\charscalex100 As for the AS Le
vel syllabus plus:\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb20\sl-23
0\slmult0\fi4802 \up0 \expndtw-2\charscalex100 Dissolution of partnership.\par\p
ard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb20\sl-230\slmult0\fi4802 \up0 \e
xpndtw-2\charscalex100 Effects of asset and liability revaluation.\par\pard\li12
57\sb189\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7
\fs20 E. Capital (Equity)\par\pard\sect\sectd\sbknone\cols2\colno1\colw5899\col
sr160\colno2\colw5701\colsr160\ql \li1257\sb10\sl-230\slmult0 \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf4\f5\fs20 The whole of the AS Level syllabus, plus
the\par\pard\ql \li1257\sb10\sl-230\slmult0 \up0 \expndtw0\charscalex100 follow
ing:\par\pard\qj \li1257\ri488\sb58\sl-240\slmult0\tx1597 \up0 \expndtw-2\charsc
alex100 (a) P remium on redemption of shares and the \line\tab \up0 \expndtw-2\c
harscalex100 capital redemption reserve.\par\pard\ql \li1257\sb66\sl-230\slmult0
\up0 \expndtw-3\charscalex100 (b) R epayment of share capital.\par\pard\ql \li1
257\sb67\sl-230\slmult0 \up0 \expndtw-3\charscalex100 (c) R edemption and purcha
se of own shares.\par\pard\ql \li1257\sb67\sl-230\slmult0 \up0 \expndtw-3\charsc
alex100 (d) R epayment of debentures.\par\pard\ql \li1257\sb66\sl-230\slmult0 \u
p0 \expndtw-4\charscalex100 (e) C onvertible loan stock.\par\pard\ql \li1257\sb6
7\sl-230\slmult0 \up0 \expndtw0\charscalex101 (f) D istributable profits.\par\pa
rd\column \ql \li20\sb10\sl-230\slmult0 \up0 \expndtw-2\charscalex100 As for the
AS Level syllabus, plus the following:\par\pard\qj \li6059\sb0\sl-240\slmult0 \
par\pard\qj \li20\ri1183\sb2\sl-240\slmult0 \up0 \expndtw-2\charscalex100 The ef
fect on the balance sheet of the redemption \line \up0 \expndtw-2\charscalex100
of shares, capital reductions and reconstructions.\par\pard\qj \li20\ri1072\sb24
0\sl-240\slmult0 \up0 \expndtw-2\charscalex100 The effect on the balance sheet o
f bonus and rights \up0 \expndtw-2\charscalex100 issues.\par\pard\ql \li6059\sb0
\sl-230\slmult0 \par\pard\ql \li20\sb19\sl-230\slmult0 \up0 \expndtw-4\charscale
x100 Revenue and capital reserves.\par\pard\ql \li6059\sb0\sl-230\slmult0 \par\p
ard\ql \li20\sb20\sl-230\slmult0 \up0 \expndtw-2\charscalex100 There are \ul0\no

supersub\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions on forfeiture of s
hares.\par\pard\qj \li6059\sb0\sl-240\slmult0 \par\pard\qj \li20\ri1407\sb2\sl-2
40\slmult0 \up0 \expndtw-2\charscalex100 A knowledge of share issues, capital re
ductions \up0 \expndtw-2\charscalex100 and reconstructions.\par\pard\ql \li20\ri
1278\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 There are \ul0\nosupersu
b\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions involving the detailed \u
p0 \expndtw-2\charscalex100 procedure of book-keeping entries required in \up0 \
expndtw-3\charscalex100 the journal or in ledger accounts for share issues, \up0
\expndtw-2\charscalex100 capital reductions or reconstructions. \par\pard\sect\
sectd\sbknone \ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmu
0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb104\sl-161\slmult
0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internatio
nal A & AS Level Accounting 9706. Examination in June and November 2013. \par\
pard\ql \li5789\sb82\sl-230\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosupersu
b\cf4\f5\fs20 16
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
}}
;(9612,532);(4803,532)}}
824;1;45824;1;45824;24577;32768}}
}}
}}
}}

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}}
\ul0\nosupersub\cf6\f7\fs20 F. Business purchase\par\pard\sect\sectd\sbknone\c
ols2\colno1\colw5899\colsr160\colno2\colw5701\colsr160\ql \li1257\sb25\sl-230\sl
mult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The purchase of
an unincorporated business by a\par\pard\ql \li1257\sb10\sl-230\slmult0 \up0 \ex
pndtw-2\charscalex100 limited company.\par\pard\ql \li1257\sb0\sl-239\slmult0 \p
ar\pard\ql \li1257\ri410\sb4\sl-239\slmult0 \up0 \expndtw-3\charscalex100 The pu
rchase of assets, and the assumption \line \up0 \expndtw-3\charscalex100 of liab
ilities of one business by another, or by a \up0 \expndtw-2\charscalex100 new co
mpany which buys one or more existing \up0 \expndtw-2\charscalex100 businesses.\
par\pard\qj \li1257\sb0\sl-240\slmult0 \par\pard\qj \li1257\ri395\sb1\sl-240\slm
ult0 \up0 \expndtw-1\charscalex100 Merger of unincorporated businesses to form a
\up0 \expndtw-2\charscalex100 partnership or limited company.\par\pard\ql \li12
57\sb0\sl-230\slmult0 \par\pard\ql \li1257\sb19\sl-230\slmult0 \up0 \expndtw-2\c
harscalex100 Evaluating a business with a view to acquiring it.\par\pard\column
\ql \li20\sb25\sl-230\slmult0 \up0 \expndtw-2\charscalex100 An appreciation of r
eturn on investment; calculation\par\pard\ql \li20\ri1091\sb2\sl-240\slmult0 \up
0 \expndtw-2\charscalex100 of goodwill (intangible assets) and negative \up0 \ex
pndtw-3\charscalex100 goodwill (intangible assets); purchase of a business \up0
\expndtw-3\charscalex100 by issue of shares, debentures, and by cash.\par\pard\q
j \li6059\sb0\sl-240\slmult0 \par\pard\qj \li6059\sb0\sl-240\slmult0 \par\pard\q
j \li6059\sb0\sl-240\slmult0 \par\pard\qj \li20\ri1510\sb240\sl-240\slmult0 \up0
\expndtw-2\charscalex100 Mergers by means of combining or purchasing \up0 \expn
dtw-3\charscalex100 assets and liabilities.\par\pard\qj \li20\ri1615\sb240\sl-24
0\slmult0 \up0 \expndtw-4\charscalex100 Valuation of a business by book value an
d net \up0 \expndtw0\charscalex100 equity methods. \par\pard\sect\sectd\sbknone

\li1257\sb188\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f6\f7\fs20 G. Published company accounts\par\pard\sect\sectd\sbknone\cols2\coln
o1\colw5899\colsr160\colno2\colw5701\colsr160\ql \li1257\sb10\sl-230\slmult0 \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Principles governing the
disclosure requirements of\par\pard\ql \li1257\sb10\sl-230\slmult0 \up0 \expndtw
-3\charscalex100 company annual reports covering:\par\pard\ql \li1257\sb66\sl-23
0\slmult0 \up0 \expndtw-3\charscalex100 (a) The Directors\u8217? Report;\par\pa
rd\ql \li1257\sb67\sl-230\slmult0 \up0 \expndtw0\charscalex101 (b) Income statem
ent (statement of\par\pard\ql \li1597\sb10\sl-230\slmult0 \up0 \expndtw-2\charsc
alex100 comprehensive income);\par\pard\qj \li1257\ri96\sb13\sl-296\slmult0 \up0
\expndtw-2\charscalex100 (c) B alance sheet (statement of financial position);
\up0 \expndtw-1\charscalex100 (d) Statement of cash flows;\par\pard\qj \li1257\
ri972\sb48\sl-240\slmult0\tx1597 \up0 \expndtw-2\charscalex100 (e) S tatement of
changes in equity (total \line\tab \up0 \expndtw-3\charscalex100 recognised gai
ns and losses).\par\pard\column \ql \li20\sb10\sl-230\slmult0 \up0 \expndtw-2\ch
arscalex100 The main disclosure requirements relating to\par\pard\ql \li20\sb10\
sl-230\slmult0 \up0 \expndtw-2\charscalex100 published corporate reports.\par\pa
rd\ql \li6059\sb0\sl-230\slmult0 \par\pard\ql \li20\sb20\sl-230\slmult0 \up0 \ex
pndtw-2\charscalex100 Disclosure of accounting policies.\par\pard\qj \li6059\sb0
\sl-240\slmult0 \par\pard\qj \li20\ri1059\sb2\sl-240\slmult0 \up0 \expndtw-1\cha
rscalex100 Familiarity with the requirements to disclose details \up0 \expndtw-2
\charscalex100 concerning fixed assets, depreciation.\par\pard\ql \li6059\sb0\sl
-230\slmult0 \par\pard\ql \li20\sb19\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 Treatment of intangible assets.\par\pard\qj \li6059\sb0\sl-240\slmult0 \par\pa
rd\qj \li20\ri1121\sb2\sl-240\slmult0 \up0 \expndtw-2\charscalex100 There are \u
l0\nosupersub\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions which rely wh
olly or mainly \up0 \expndtw-2\charscalex100 on the Companies Acts concerning th
e format of \up0 \expndtw-2\charscalex100 published accounts.\par\pard\ql \li20\
ri1059\sb0\sl-240\slmult0 \up0 \expndtw-3\charscalex100 There are \ul0\nosupersu
b\cf6\f7\fs20 no\ul0\nosupersub\cf4\f5\fs20 questions on corporate governance,
\up0 \expndtw-1\charscalex100 reports of audit committees, remuneration \line \u
p0 \expndtw-1\charscalex100 committees, interim reports, segmental information \
up0 \expndtw-4\charscalex100 and foreign exchange. \par\pard\sect\sectd\sbknone
\ql \li1257\sb175\sl-230\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\c
f6\f7\fs20 FINANCIAL REPORTING AND INTERPRETATION \par\pard\ql \li1257\sb190\sl230\slmult0 \up0 \expndtw-2\charscalex100 H. Interpretation and analysis \par\p
ard\li1257\sb20\sl-230\slmult0\fi0\tx6059 \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf4\f5\fs20 Builds on the whole of the AS Level syllabus.\tab \up0 \expn
dtw-2\charscalex100 See ratios given on pages 21-24.\par\pard\ql \li1257\sb0\sl230\slmult0 \up0 \expndtw-3\charscalex100 There may be questions on all ratios i
n the syllabus \par\pard\li1257\sb20\sl-230\slmult0\fi0\tx6059 \up0 \expndtw-4\c
harscalex100 (both AS and A Level).\tab \up0 \expndtw-4\charscalex100 Ratios to
aid the appraisal of financial structure;\par\pard\ql \li6059\sb0\sl-230\slmult0
\up0 \expndtw-4\charscalex100 gearing and Stock Exchange ratios. \par\pard\ql \
l-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb73\sl
-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge
International A & AS Level Accounting 9706. Examination in June and November
2013. \par\pard\ql \li5791\sb82\sl-230\slmult0 \up0 \expndtw-8\charscalex100 \ul
0\nosupersub\cf4\f5\fs20 17
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
}}
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0\fi0\tx1597 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 I.\tab \u
p0 \expndtw-3\charscalex100 Company financing\par\pard\sect\sectd\sbknone\cols2\
colno1\colw5899\colsr160\colno2\colw5701\colsr160\ql \li1257\sb10\sl-230\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The financing of comp
anies including capital\par\pard\ql \li1257\ri429\sb2\sl-240\slmult0 \up0 \expnd
tw-3\charscalex100 gearing, capital structures, and loan capital. \line \up0 \ex
pndtw-3\charscalex100 The bases of modern financial reporting and its \up0 \expn
dtw0\charscalex100 limitations.\par\pard\column \ql \li20\sb10\sl-230\slmult0 \u
p0 \expndtw-3\charscalex100 Rights and bonus issues.\par\pard\qj \li6059\sb0\sl240\slmult0 \par\pard\qj \li20\ri1610\sb2\sl-240\slmult0 \up0 \expndtw-2\charsca
lex100 An understanding of the disclosure standards \up0 \expndtw-2\charscalex10
0 adopted by quoted companies.\par\pard\qj \li20\ri1463\sb240\sl-240\slmult0 \up
0 \expndtw-1\charscalex100 A basic knowledge of the following standards \up0 \ex
pndtw-2\charscalex100 and how these standards relate to topics in the \up0 \expn
dtw-4\charscalex100 syllabus:\par\pard\ql \li20\sb188\sl-230\slmult0\tx743 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs20 IAS\tab \up0 \expndtw-9\cha
rscalex97 Topic\par\pard\ql \li20\sb150\sl-184\slmult0\tx743 \up0 \expndtw-4\cha
rscalex100 \ul0\nosupersub\cf8\f9\fs16 IAS 1\tab \up0 \expndtw-1\charscalex100 P
resentation of financial statements \par\pard\sect\sectd\sbknone \li1257\sb158\s
l-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex100 IAS 2\tab \up0 \expndt
w-2\charscalex100 Inventories (not long-term contracts)\par\pard\sect\sectd\sbkn
one \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex100 IAS
7\tab \up0 \expndtw-2\charscalex100 Statement of cash flows\par\pard\sect\sectd
\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex10
0 IAS 8\tab \up0 \expndtw-2\charscalex100 Accounting policies\par\pard\sect\sect
d\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex1
00 IAS 10\tab \up0 \expndtw-2\charscalex100 Events after the reporting period\pa
r\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expnd
tw-2\charscalex100 IAS 16\tab \up0 \expndtw-2\charscalex100 Property, plant and
equipment\par\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777
\up0 \expndtw-2\charscalex100 IAS 18\tab \up0 \expndtw-2\charscalex100 Revenue\
par\pard\sect\sectd\sbknone \li1257\sb159\sl-184\slmult0\fi4802\tx6777 \up0 \exp
ndtw-2\charscalex100 IAS 23\tab \up0 \expndtw-2\charscalex100 Borrowing costs\pa
r\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expnd
tw-2\charscalex100 IAS 33\tab \up0 \expndtw-2\charscalex100 Earnings per share\p

ar\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \expn
dtw-2\charscalex100 IAS 36\tab \up0 \expndtw-2\charscalex100 Impairment of asset
s\par\pard\sect\sectd\sbknone \li1257\sb158\sl-184\slmult0\fi4802\tx6777 \up0 \e
xpndtw-2\charscalex100 IAS 37\tab \up0 \expndtw-2\charscalex100 Provisions, cont
ingent liabilities and contingent assets\par\pard\sect\sectd\sbknone \li1257\sb1
67\sl-184\slmult0\fi4802\tx6777 \up0 \expndtw-2\charscalex100 IAS 38\tab \up0 \e
xpndtw-2\charscalex100 Intangible assets\par\pard\sect\sectd\sbknone \li1257\sb1
96\sl-230\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20
ELEMENTS OF MANAGERIAL ACCOUNTING\par\pard\sect\sectd\sbknone \li1257\sb189\sl-2
30\slmult0\fi0 \up0 \expndtw-3\charscalex100 J. Costing principles and systems\
par\pard\sect\sectd\sbknone \li1257\sb10\sl-230\slmult0\fi0 \up0 \expndtw-2\char
scalex100 \ul0\nosupersub\cf4\f5\fs20 A Level Candidates need to be familiar wit
h all the material in the AS Level syllabus, plus:\par\pard\sect\sectd\sbknone\c
ols2\colno1\colw5899\colsr160\colno2\colw5701\colsr160\qj \li1257\ri210\sb132\sl
-240\slmult0 \up0 \expndtw-2\charscalex100 Process costing, including by-product
s and waste \line \up0 \expndtw-2\charscalex100 products and the calculation of
work in progress.\par\pard\column \ql \li20\sb140\sl-230\slmult0 \up0 \expndtw-3
\charscalex100 Process costing involving normal wastage and\par\pard\qj \li20\ri
1370\sb2\sl-240\slmult0 \up0 \expndtw-1\charscalex100 joint products, but not in
volving more than three \up0 \expndtw-2\charscalex100 processes.\par\pard\qj \li
20\ri1829\sb240\sl-240\slmult0 \up0 \expndtw-3\charscalex100 Valuation of invent
ory using absorption and \up0 \expndtw-2\charscalex100 marginal costing principl
es.\par\pard\ql \li20\ri1167\sb240\sl-240\slmult0 \up0 \expndtw-2\charscalex100
Relevant costs and the preparation of costing \up0 \expndtw-3\charscalex100 repo
rts for use in decision-making. Availability of \up0 \expndtw-2\charscalex100 m
aterials and labour and limiting factors relating to \up0 \expndtw-3\charscalex1
00 production and capacity. \par\pard\sect\sectd\sbknone \ql \li1133\sb0\sl-161\
0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb143\sl-161\slmult
0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internatio
nal A & AS Level Accounting 9706. Examination in June and November 2013. \par\
pard\ql \li5788\sb82\sl-230\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersu
b\cf4\f5\fs20 18
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
}}
809,418);(717,418)}}
824;1;45824;1;45824;24577;32768}}
}}
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0\fi0\tx6059 \dn3 \expndtw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs20 K. Budge
ts\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Advantages of u
sing budgets.\par\pard\ql \li6059\sb230\sl-230\slmult0 \up0 \expndtw-2\charscale
x100 The preparation of the following budgets: \par\pard\ql \li6059\ri1592\sb62\
sl-240\slmult0\tx6400\tx6400 \up0 \expndtw0\charscalex100 \u8226?
Master budg
et - budgeted profit and loss \line\tab \up0 \expndtw-2\charscalex100 accounts,
income statements and balance \line \tab \up0 \expndtw-2\charscalex100 sheets \p
ar\pard\ql \li6059\sb69\sl-230\slmult0 \up0 \expndtw0\charscalex105 \u8226? Pr
oduction \par\pard\ql \li6059\sb50\sl-230\slmult0 \up0 \expndtw0\charscalex103 \
u8226? Purchases \par\pard\ql \li6059\sb70\sl-230\slmult0 \up0 \expndtw0\chars
calex105 \u8226? Expenditure \par\pard\ql \li6059\sb70\sl-230\slmult0 \up0 \ex
pndtw0\charscalex100 \u8226? Trade receivables \par\pard\ql \li6059\sb70\sl-23
0\slmult0 \up0 \expndtw-1\charscalex100 \u8226? Trade payables \par\pard\ql \l
i6059\sb70\sl-230\slmult0 \up0 \expndtw0\charscalex109 \u8226? Cash \par\pard\
ql \li6059\sb70\sl-230\slmult0 \up0 \expndtw0\charscalex107 \u8226? Sales. \pa
r\pard\qj \li6059\ri1165\sb44\sl-480\slmult0 \up0 \expndtw-2\charscalex100 Princ
ipal budget factors and the flexing of budgets. \up0 \expndtw-2\charscalex100 Be
havioural aspects of budgeting. \par\pard\ql \li6059\sb207\sl-230\slmult0 \up0 \
expndtw0\charscalex100 Limitations of budgets. \par\pard\ql \li1257\sb190\sl-230
\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf6\f7\fs20 L. Standard c
osting\par\pard\sect\sectd\sbknone\cols2\colno1\colw5899\colsr160\colno2\colw570
1\colsr160\ql \li1257\sb10\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nos

upersub\cf4\f5\fs20 Establishing cost standards for unit costs, and\par\pard\qj
\li1257\ri830\sb2\sl-240\slmult0 \up0 \expndtw-4\charscalex100 variance analysis
involving usage and price \up0 \expndtw-5\charscalex100 variances.\par\pard\col
umn \ql \li20\sb10\sl-230\slmult0 \up0 \expndtw-5\charscalex100 Types of cost st
andard. Standard hours and\par\pard\qj \li20\ri1215\sb2\sl-240\slmult0 \up0 \e
xpndtw-4\charscalex100 calculation of a standard unit price. Calculation of \u
p0 \expndtw-3\charscalex100 sales volume and price variances; materials usage \u
p0 \expndtw-3\charscalex100 and price variances; labour efficiency and rate\par\
pard\ql \li20\sb9\sl-230\slmult0 \up0 \expndtw-5\charscalex100 variances.\par\pa
rd\qj \li6059\sb0\sl-240\slmult0 \par\pard\qj \li20\ri1339\sb2\sl-240\slmult0 \u
p0 \expndtw-3\charscalex100 Candidates do \ul0\nosupersub\cf6\f7\fs20 not\ul0\no
supersub\cf4\f5\fs20 need to calculate overhead \up0 \expndtw-4\charscalex100 a
nd sales mix variances. There are \ul0\nosupersub\cf6\f7\fs20 no\ul0\nosupersub
\cf4\f5\fs20 questions \up0 \expndtw-3\charscalex100 on standard costing involv
ing several processes \up0 \expndtw-2\charscalex100 through which a product may
pass. \par\pard\sect\sectd\sbknone \ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\l
t0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb161\sl-161\slmul
t0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internati
onal A & AS Level Accounting 9706. Examination in June and November 2013. \par
\pard\ql \li5789\sb82\sl-230\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosupers
ub\cf4\f5\fs20 19
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
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\slmult0 \par\pard\ql\li1257\sb200\sl-230\slmult0 \up0 \expndtw0\charscalex100 \
ul0\nosupersub\cf6\f7\fs20 M. Investment appraisal\par\pard\sect\sectd\sbknone\c
ols2\colno1\colw5899\colsr160\colno2\colw5701\colsr160\ql \li1257\sb65\sl-230\sl
mult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 The elements of
investment appraisal including\par\pard\ql \li1257\sb50\sl-230\slmult0 \up0 \exp
ndtw-1\charscalex100 discounted cash flow methods.\par\pard\qj \li1257\sb0\sl-48
0\slmult0 \par\pard\qj \li1257\sb0\sl-480\slmult0 \par\pard\qj \li1257\sb0\sl-48
0\slmult0 \par\pard\qj \li1257\ri610\sb428\sl-480\slmult0 \up0 \expndtw-1\charsc
alex100 Other factors affecting investment decisions. \up0 \expndtw-3\charscalex
100 Sensitivity analysis.\par\pard\column \ql \li20\sb25\sl-230\slmult0 \up0 \ex
pndtw-3\charscalex100 Capital investment appraisal to include:\par\pard\qj \li20
\ri1831\sb13\sl-296\slmult0 \up0 \expndtw0\charscalex102 \u8226? Ascertainment
of future net cash flows \up0 \expndtw0\charscalex102 \u8226? Payback\par\par
d\ql \li20\sb55\sl-230\slmult0 \up0 \expndtw0\charscalex101 \u8226? Discounted
payback\par\pard\ql \li20\sb67\sl-230\slmult0 \up0 \expndtw0\charscalex100 \u82
26? Accounting rate of return (ARR).\par\pard\ql \li6059\sb0\sl-240\slmult0 \p
ar\pard\ql \li20\ri1183\sb2\sl-240\slmult0 \up0 \expndtw-1\charscalex100 Discoun
ting methods for calculating the net \line \up0 \expndtw-3\charscalex100 present
value and internal rate of return. Discount \up0 \expndtw-3\charscalex100 fac
tors are given.\par\pard\qj \li20\ri1339\sb240\sl-240\slmult0 \up0 \expndtw-3\ch
arscalex100 Advantages and disadvantages of using different \up0 \expndtw-2\char
scalex100 methods of investment appraisal.\par\pard\ql \li6059\sb0\sl-230\slmult
0 \par\pard\ql \li20\sb19\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Treatment
of working capital required.\par\pard\qj \li6059\sb0\sl-240\slmult0 \par\pard\q
j \li20\ri1692\sb2\sl-240\slmult0 \up0 \expndtw-3\charscalex100 Capital rationin
g and selection of appropriate \up0 \expndtw-1\charscalex100 projects. \up0 \exp
ndtw-3\charscalex100 (Discount factors are given.)\par\pard\qj \li20\ri1171\sb24
0\sl-240\slmult0 \up0 \expndtw-3\charscalex100 Critical changes in initial outla
y and future net cash \up0 \expndtw0\charscalex103 flows. \par\pard\sect\sectd\s
bknone \ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \pa
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International
A & AS Level Accounting 9706. Examination in June and November 2013. \par\par
d\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\c
f4\f5\fs20 20

}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
}}
}}
}}
}}
}}
}}
}}
scalex97 \ul0\nosupersub\cf2\f3\fs60 5. Appendix \par\pard\ql \li1133\sb0\sl-560
lmult0 \par\pard\ql\li1133\sb0\sl-560\slmult0 \par\pard\ql\li1133\ri1955\sb198\s
l-560\slmult0\tx1853 \up0 \expndtw0\charscalex96 \ul0\nosupersub\cf1\f2\fs40 5.1
Summary of commonly used ratios (AS and \line\tab \up0 \expndtw0\charscalex94
A Level) \par\pard\ql \li1133\sb318\sl-345\slmult0 \up0 \expndtw0\charscalex98 \
ul0\nosupersub\cf3\f4\fs30 Profitability ratios\par\pard\sect\sectd\sbknone\cols
2\colno1\colw7653\colsr40\colno2\colw4067\colsr160\ql \li1133\sb0\sl-230\slmult0
\par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb42\sl-230\slmult

0\tx1469 \up0 \expndtw-9\charscalex92 \ul0\nosupersub\cf4\f5\fs20 (i)\tab \up0 \
expndtw-3\charscalex100 Gross Profit Ratio (margin) (also known as Gross Profit
percentage) =\par\pard\ql \li2570\sb228\sl-230\slmult0 \up0 \expndtw-4\charscale
x100 \ul0\nosupersub\cf11\f12\fs20 Gross \up0 \expndtw0\charscalex100 Profit\par
\pard\column \ql \li8055\sb0\sl-230\slmult0 \par\pard\ql \li382\sb124\sl-230\slm
ult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf9\f10\fs20 Gross \up0 \expn
dtw0\charscalex100 Profit\par\pard\ql \li1818\sb0\sl-180\slmult0 \up0 \expndtw-5
\charscalex100 \ul0\nosupersub\cf10\f11\fs20 \up0 \expndtw-2\charscalex100 \ul0\
nosupersub\cf9\f10\fs20 100\par\pard\ql \li20\sb0\sl-180\slmult0 \up0 \expndtw0\
charscalex101 Net \up0 \expndtw-4\charscalex100 Sales/Revenue\par\pard\sect\sect
d\sbknone\cols2\colno1\colw6475\colsr40\colno2\colw5245\colsr160\ql \li1474\sb0\
sl-180\slmult0\tx3730 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf4\f5\fs20 M
ark up =\tab \up0 \expndtw-7\charscalex100 \ul0\nosupersub\cf11\f12\fs20 \up0 \e
xpndtw-3\charscalex100 100\par\pard\ql \li2482\sb0\sl-180\slmult0 \up0 \expndtw2\charscalex100 Cost \up0 \expndtw0\charscalex104 of \up0 \expndtw-6\charscalex1
00 Sales\par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb20\sl-230
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (ii) Net Pro
fit Ratio (also known as Net Profit percentage) =\par\pard\ql \li4254\sb0\sl-230
\slmult0 \par\pard\ql \li4254\sb79\sl-230\slmult0 \up0 \expndtw0\charscalex101 \
ul0\nosupersub\cf9\f10\fs20 Net \up0 \expndtw0\charscalex100 Profit\par\pard\col
umn \ql \li7122\sb0\sl-230\slmult0 \par\pard\ql \li627\sb230\sl-230\slmult0 \up0
\expndtw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs20 NPBI\par\pard\ql \li1733
\sb0\sl-180\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 100\par\pard\ql \li2
0\sb0\sl-180\slmult0 \up0 \expndtw0\charscalex101 Net \up0 \expndtw-6\charscalex
100 Sales \up0 \expndtw-4\charscalex100 Revenue \par\pard\sect\sectd\sbknone \li
1474\sb0\sl-180\slmult0\fi0\tx5655 \up0 \expndtw-3\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 can also be expressed as\tab \up0 \expndtw-3\charscalex100 (after i
nterest)\par\pard\li1474\sb0\sl-180\slmult0\fi2327\tx4163 \up0 \expndtw-2\charsc
alex100 \ul0\nosupersub\cf9\f10\fs20 Net\tab \up0 \expndtw-2\charscalex100 Sales
/Revenue\par\pard\li1474\sb167\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf14\f15\fs20 [Uses NPBI - Net Profit before interest, i.e. add
back interest]\par\pard\sect\sectd\sbknone\cols2\colno1\colw4170\colsr60\colno2\
colw7530\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\
slmult0 \par\pard\ql \li1133\sb18\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf4\f5\fs20 (iii) Return on Capital Employed =\par\pard\column \q
l \li4787\sb0\sl-230\slmult0 \par\pard\ql \li577\sb98\sl-230\slmult0 \up0 \expnd
tw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs20 NPBI\par\pard\ql \li1642\sb0\sl
-180\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20 \up0 \e
xpndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 100\par\pard\ql \li20\sb0\s
l-180\slmult0 \up0 \expndtw-5\charscalex100 Capital \up0 \expndtw-2\charscalex10
0 Employed \par\pard\sect\sectd\sbknone \li1474\sb161\sl-230\slmult0\fi0 \up0 \e
xpndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 [Capital Employed = Issued
Shares + Reserves + Non-Current Liabilities]\par\pard\sect\sectd\sbknone\cols2\c
olno1\colw3202\colsr40\colno2\colw8518\colsr160\ql \li1133\sb0\sl-230\slmult0 \p
ar\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb18\sl-230\slmult0 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (iv) Return on Equity =
\par\pard\column \ql \li3242\sb0\sl-230\slmult0 \par\pard\ql \li20\sb98\sl-230\s
lmult0 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf12\f13\fs20 Net \up0 \expn
dtw0\charscalex100 Profit \up0 \expndtw0\charscalex100 after \up0 \expndtw-2\cha
rscalex100 Preference \up0 \expndtw-2\charscalex100 Dividends\par\pard\ql \li328
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 100\par\pard\ql \li
1312\sb0\sl-180\slmult0 \up0 \expndtw-2\charscalex100 Equity \par\pard\sect\sect
d\sbknone \li1474\sb161\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100 \ul0\no
supersub\cf14\f15\fs20 [Equity = Issued Ordinary Shares + Reserves]\par\pard\sec
t\sectd\sbknone\cols2\colno1\colw3688\colsr60\colno2\colw8012\colsr160\ql \li113
harscalex100 \ul0\nosupersub\cf4\f5\fs20 (v) Return on Total Assets =\par\pard\
column \ql \li4084\sb0\sl-230\slmult0 \par\pard\ql \li356\sb58\sl-230\slmult0 \u

p0 \expndtw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs20 NPBI\par\pard\ql \li12
0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 100\par\pard\ql \l
i20\sb0\sl-180\slmult0 \up0 \expndtw-5\charscalex100 Total \up0 \expndtw-1\chars
calex100 Assets \par\pard\sect\sectd\sbknone \li1474\sb161\sl-230\slmult0\fi0 \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 [Total Assets = Non-Cu
rrent Assets + Current Assets]\par\pard\sect\sectd\sbknone\cols2\colno1\colw5065
\colsr60\colno2\colw6635\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li
1133\sb208\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\f
s20 (vi) Operating expenses to Revenue Ratio =\par\pard\ql \li1133\sb0\sl-230\sl
mult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb190\sl-230\
slmult0 \up0 \expndtw-5\charscalex100 (vii) Non-Current Asset Turnover =\par\par
d\column \ql \li5125\sb0\sl-230\slmult0 \par\pard\ql \li20\sb58\sl-230\slmult0 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Operating \up0 \expnd
tw-3\charscalex100 Expenses\par\pard\ql \li1843\sb0\sl-180\slmult0 \up0 \expndtw
-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20 \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf12\f13\fs20 100\par\pard\ql \li473\sb0\sl-180\slmult0 \up0 \expnd
tw-4\charscalex100 Revenue\par\pard\ql \li5325\sb0\sl-230\slmult0 \par\pard\ql \
li220\sb90\sl-230\slmult0 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf11\f12\
fs20 Net \up0 \expndtw-6\charscalex100 Sales \up0 \expndtw-4\charscalex100 Reven
ue \par\pard\sect\sectd\sbknone \ql \li4194\sb1\sl-193\slmult0\tx5006\tx5518\tx6
043\tx6253\tx6685\tx7404 \up0 \expndtw-5\charscalex100 Total \up0 \expndtw0\char
scalex101 Net \tab \up0 \expndtw-2\charscalex100 Book \tab \up0 \expndtw-6\chars
calex100 Value \tab \up0 \expndtw0\charscalex104 of \tab \up0 \expndtw-3\charsca
lex100 Non \tab \up0 \expndtw-2\charscalex100 Current \tab \up0 \expndtw-1\chars
calex100 Assets \par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\
\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb105\sl-161
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Int
ernational A & AS Level Accounting 9706. Examination in June and November 2013
. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\no
supersub\cf4\f5\fs20 21
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
}}
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}{\sv 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 131585}}{\sp{
t0 \par\pard\ql\li1133\sb120\sl-345\slmult0 \up0 \expndtw0\charscalex99 \ul0\nos
upersub\cf3\f4\fs30 Liquidity\par\pard\sect\sectd\sbknone\cols2\colno1\colw1364\
colsr110\colno2\colw10286\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \l
i1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb31\sl-230\slmult0 \up0 \expndtw9\charscalex92 \ul0\nosupersub\cf4\f5\fs20 (i)\par\pard\column \ql \li1474\sb0\s
l-230\slmult0 \par\pard\ql \li1612\sb111\sl-230\slmult0 \up0 \expndtw-2\charscal
ex100 \ul0\nosupersub\cf12\f13\fs20 Current \up0 \expndtw-1\charscalex100 Assets
\par\pard\ql \li20\sb0\sl-180\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosuper
sub\cf4\f5\fs20 Current Ratio =\par\pard\ql \li1484\sb0\sl-180\slmult0 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Current \up0 \expndtw-2\chars
calex100 Liabilities\par\pard\sect\sectd\sbknone\cols2\colno1\colw2747\colsr60\c
olno2\colw8953\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\s
l-230\slmult0 \par\pard\ql \li1133\sb49\sl-230\slmult0 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf4\f5\fs20 (ii) Liquid Ratio =\par\pard\column \ql \li280
7\sb0\sl-230\slmult0 \par\pard\ql \li20\sb130\sl-230\slmult0 \up0 \expndtw-2\cha
rscalex100 \ul0\nosupersub\cf15\f16\fs20 Current \up0 \expndtw-1\charscalex100 A
ssets \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf16\f17\fs20 \u8722? \up0 \
expndtw-1\charscalex100 \ul0\nosupersub\cf15\f16\fs20 Inventory\par\pard\ql \li4

01\sb105\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Current \up0 \expndtw-2\ch
arscalex100 Liabilities \par\pard\sect\sectd\sbknone \li1474\sb184\sl-230\slmult
0\fi0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (Also known as \
u8216?Acid Test\u8217? or \u8216?Quick Ratio\u8217?)\par\pard\sect\sectd\sbknone
\cols2\colno1\colw4095\colsr60\colno2\colw7605\colsr160\ql \li1133\sb0\sl-230\sl
mult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\sl
mult0 \par\pard\ql \li1133\sb28\sl-230\slmult0 \up0 \expndtw-5\charscalex100 (ii
i) Trade Receivables Turnover =\par\pard\column \ql \li4155\sb0\sl-230\slmult0 \
par\pard\ql \li4155\sb0\sl-230\slmult0 \par\pard\ql \li20\sb108\sl-230\slmult0 \
up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Trade \up0 \expndtw-4
\charscalex100 Receivables\par\pard\ql \li1671\sb0\sl-180\slmult0 \up0 \expndtw5\charscalex100 \ul0\nosupersub\cf13\f14\fs20 \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf12\f13\fs20 365 \up0 \expndtw-5\charscalex100 days\par\pard\ql \li
260\sb0\sl-180\slmult0 \up0 \expndtw-2\charscalex100 Credit \up0 \expndtw-6\char
scalex100 Sales \par\pard\sect\sectd\sbknone \li1473\sb161\sl-230\slmult0\fi0 \u
p0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (Also known as Average C
ollection Period)\par\pard\sect\sectd\sbknone\cols2\colno1\colw3802\colsr60\coln
o2\colw7898\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-2
30\slmult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb28\sl230\slmult0 \up0 \expndtw-7\charscalex100 (iv) Trade Payables Turnover =\par\par
d\column \ql \li3981\sb0\sl-230\slmult0 \par\pard\ql \li3981\sb0\sl-230\slmult0
\par\pard\ql \li139\sb109\sl-230\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosu
persub\cf12\f13\fs20 Trade \up0 \expndtw-6\charscalex100 Payables\par\pard\ql \l
i1612\sb0\sl-180\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\
fs20 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 365 \up0 \expnd
tw-5\charscalex100 days\par\pard\ql \li20\sb0\sl-180\slmult0 \up0 \expndtw-2\cha
rscalex100 Credit \up0 \expndtw-4\charscalex100 Purchases \par\pard\sect\sectd\s
bknone \li1473\sb160\sl-230\slmult0\fi0 \up0 \expndtw-4\charscalex100 \ul0\nosup
ersub\cf4\f5\fs20 (Also known as Average Payment Period)\par\pard\li1133\sb0\sl230\slmult0\par\pard\li1133\sb0\sl-230\slmult0\par\pard\li1133\sb53\sl-230\slmul
t0\fi2302\tx4195 \up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf11\f12\fs20 Ave
rage\tab \up0 \expndtw-4\charscalex100 Inventory\par\pard\li1133\sb0\sl-180\slmu
lt0\fi0\tx5150\tx5303\tx5678 \dn3 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f
5\fs20 (v) Inventory Turnover =\tab \up0 \expndtw-9\charscalex96 \ul0\nosupersu
b\cf11\f12\fs20 \tab \up0 \expndtw-4\charscalex100 365\tab \up0 \expndtw-4\charsc
alex100 days\par\pard\li1474\sb0\sl-180\slmult0\fi1898\tx3825\tx4041\tx4653 \up0
\expndtw-3\charscalex100 Cost\tab \up0 \expndtw-3\charscalex100 of\tab \up0 \ex
pndtw-7\charscalex100 Goods\tab \up0 \expndtw-3\charscalex100 Sold\par\pard\li14
74\sb0\sl-230\slmult0\par\pard\li1474\sb128\sl-230\slmult0\fi2874\tx4801\tx5017\
tx5630 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf17\f18\fs20 Cost\tab \up0
\expndtw-3\charscalex100 of\tab \up0 \expndtw-6\charscalex100 Goods\tab \up0 \e
xpndtw-3\charscalex100 Sold\par\pard\li1474\sb0\sl-180\slmult0\fi0\tx6164 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Or\ul0\nosupersub\cf4\f5\f
s20 Rate of Inventory Turnover =\tab \up0 \expndtw-3\charscalex100 (answer give
n in times)\par\pard\ql \li4384\sb0\sl-180\slmult0 \up0 \expndtw-4\charscalex100
\ul0\nosupersub\cf17\f18\fs20 Average \up0 \expndtw-1\charscalex100 Inventory \
par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \p
-161\slmult0 \par\pard\ql\li1133\sb66\sl-161\slmult0 \up0 \expndtw-2\charscalex1

00 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Accounting 9
706. Examination in June and November 2013. \par\pard\ql \li5784\sb82\sl-230\s
lmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 22
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
}}
}}
}}
}}
}}
}}
upersub\cf3\f4\fs30 A Level \ul0\nosupersub\cf18\f19\fs30 only \par\pard\qj \li1
133\ri1196\sb49\sl-280\slmult0\tx1587 \up0 \expndtw-4\charscalex100 \ul0\nosuper
sub\cf4\f5\fs20 (vi) W orking Capital Cycle (in days) = Trade Receivables Turno
ver (in days) + Inventory Turnover (in days) -\line \tab \up0 \expndtw-8\charsca
lex100 Trade Payables Turnover (in days) \par\pard\ql \li1133\sb42\sl-230\slmult
0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Or \par\pard\qj \l
i1587\ri1306\sb9\sl-280\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
4\f5\fs20 Working Capital Cycle (in days) = Average Collection Period + Inventor
y Turnover (in days) - Average \up0 \expndtw-4\charscalex100 Payment Period\par\
pard\sect\sectd\sbknone\cols2\colno1\colw1477\colsr110\colno2\colw10173\colsr160
\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb223\sl-230\slmult0 \up0 \e
xpndtw-8\charscalex100 (vii)\par\pard\column \ql \li1587\sb0\sl-230\slmult0 \par
\pard\ql \li61\sb75\sl-230\slmult0 \up0 \expndtw0\charscalex101 \ul0\nosupersub\
cf9\f10\fs20 Net \up0 \expndtw-1\charscalex100 Working \up0 \expndtw-1\charscale
x100 Assets\par\pard\ql \li1875\sb0\sl-180\slmult0 \up0 \expndtw-5\charscalex100
\ul0\nosupersub\cf10\f11\fs20 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9
\f10\fs20 100\par\pard\ql \li254\sb0\sl-180\slmult0 \up0 \expndtw-4\charscalex10
0 Sales/Revenue\par\pard\ql \li20\sb159\sl-230\slmult0 \up0 \expndtw-4\charscale
x100 \ul0\nosupersub\cf4\f5\fs20 Net Working Assets = Inventories plus Trade Rec
eivables less Trade Payables\par\pard\sect\sectd\sbknone\cols2\colno1\colw3772\c
olsr20\colno2\colw7968\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li11
33\sb227\sl-230\slmult0 \up0 \expndtw-3\charscalex100 (viii) Income Gearing =\p
ar\pard\ql \li3283\sb0\sl-180\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosuper
sub\cf9\f10\fs20 Profit\par\pard\column \ql \li4123\sb0\sl-230\slmult0 \par\pard
\ql \li351\sb78\sl-230\slmult0 \up0 \expndtw0\charscalex100 Interest \up0 \expnd
tw-4\charscalex100 Expense\par\pard\ql \li2736\sb0\sl-180\slmult0 \up0 \expndtw5\charscalex100 \ul0\nosupersub\cf10\f11\fs20 \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf9\f10\fs20 100\par\pard\ql \li20\sb0\sl-180\slmult0 \up0 \expndtw1\charscalex100 Before \up0 \expndtw0\charscalex100 Interest \up0 \expndtw-5\cha
rscalex100 and \up0 \expndtw-8\charscalex100 Tax \up0 \expndtw-9\charscalex97 (P
BIT)\par\pard\sect\sectd\sbknone\cols3\colno1\colw3030\colsr40\colno2\colw2277\c
olsr20\colno3\colw6403\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li11
(ix) Gearing Ratio =\par\pard\ql \li1587\sb0\sl-230\slmult0 \par\pard\ql \li1
587\sb0\sl-230\slmult0 \par\pard\ql \li1587\sb18\sl-230\slmult0 \up0 \expndtw-2\
charscalex100 Which is:\par\pard\column \ql \li20\sb118\sl-230\slmult0 \up0 \exp
ndtw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Fixed \up0 \expndtw-2\charsca
lex100 Cost \up0 \expndtw-5\charscalex100 Capital\par\pard\ql \li247\sb106\sl-23
0\slmult0 \up0 \expndtw-5\charscalex100 Total \up0 \expndtw-5\charscalex100 Capi
tal\par\pard\ql \li1168\sb142\sl-230\slmult0 \up0 \expndtw-3\charscalex100 Non-\
up0 \expndtw-4\charscalex100 Current\par\pard\column \ql \li5357\sb0\sl-230\slmu
lt0 \par\pard\ql \li5357\sb0\sl-230\slmult0 \par\pard\ql \li5357\sb0\sl-230\slmu
lt0 \par\pard\ql \li20\sb136\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Liabil
ities \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20 + \up0 \expndt
w-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Preference \up0 \expndtw-6\chars
calex100 Share \up0 \expndtw-5\charscalex100 Capital \par\pard\sect\sectd\sbknon
e \ql \li2493\sb0\sl-180\slmult0\tx3905\tx4449\tx5086\tx5492\tx6374\tx6959\tx766
2\tx8531\tx9693\tx6524\tx8681 \up0 \expndtw-2\charscalex100 Issued \up0 \expndtw
-4\charscalex100 Ordinary \tab \up0 \expndtw-6\charscalex100 Share \tab \up0 \ex
pndtw-5\charscalex100 Capital \tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub
\cf13\f14\fs20 + \tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf12\f13\fs2
0 Reserves \tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf13\f14\fs20 + \t
ab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf12\f13\fs20 Current \tab \up0
\expndtw-2\charscalex100 Liabilities \tab \up0 \expndtw-5\charscalex100 \ul0\no
supersub\cf13\f14\fs20 + \tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf12
\f13\fs20 Shares \up0 \expndtw-2\charscalex100 All \tab \up0 \expndtw-3\charscal
ex100 Non-\tab \up0 \expndtw-2\charscalex100 Preference \par\pard\ql \li1133\sb0
\sl-345\slmult0 \par\pard\ql\li1133\sb17\sl-345\slmult0 \up0 \expndtw0\charscale
x96 \ul0\nosupersub\cf3\f4\fs30 Investment ratios (stock exchange ratios) A Leve
l only \par\pard\li1133\sb0\sl-230\slmult0\par\pard\li1133\sb81\sl-230\slmult0\f
i2434\tx3924\tx4446\tx4583\tx5596\tx6133 \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf17\f18\fs20 Net\tab \up0 \expndtw-3\charscalex100 Profit\tab \up0 \expn
dtw-9\charscalex96 \u8722?\tab \up0 \expndtw-3\charscalex100 Preference\tab \up0

\expndtw-8\charscalex100 Share\tab \up0 \expndtw-3\charscalex100 Dividend\par\p
ard\sect\sectd\sbknone\cols2\colno1\colw3603\colsr40\colno2\colw8117\colsr160\ql
\li1133\sb0\sl-180\slmult0\tx1582 \up0 \expndtw-9\charscalex92 \ul0\nosupersub\
cf4\f5\fs20 (i)\tab \up0 \expndtw-3\charscalex100 Earnings per share =\par\pard\
ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\
ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb10\sl-230\slmult0\tx1582 \u
p0 \expndtw-9\charscalex94 (ii)\tab \up0 \expndtw-4\charscalex100 Price Earnings
Ratio =\par\pard\column \ql \li307\sb104\sl-230\slmult0 \up0 \expndtw-2\charsca
lex100 \ul0\nosupersub\cf17\f18\fs20 No. \up0 \expndtw0\charscalex103 of \up0 \e
xpndtw-3\charscalex100 issued \up0 \expndtw-4\charscalex100 Ordinary \up0 \expnd
tw-5\charscalex100 Shares\par\pard\ql \li3643\sb0\sl-230\slmult0 \par\pard\ql \l
i20\sb166\sl-230\slmult0 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf12\f13\f
s20 Market \up0 \expndtw-4\charscalex100 Price \up0 \expndtw-2\charscalex100 per
\up0 \expndtw-4\charscalex100 share\par\pard\ql \li160\sb104\sl-230\slmult0 \up
0 \expndtw-5\charscalex100 Earnings \up0 \expndtw-2\charscalex100 per \up0 \expn
dtw-4\charscalex100 share\par\pard\sect\sectd\sbknone\cols2\colno1\colw3081\cols
r20\colno2\colw8659\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\
sb0\sl-230\slmult0 \par\pard\ql \li1133\sb29\sl-230\slmult0\tx1582 \up0 \expndtw
-9\charscalex96 \ul0\nosupersub\cf4\f5\fs20 (iii)\tab \up0 \expndtw-2\charscalex
100 Dividend yield =\par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133
\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb214\sl-230\slmult0 \up0 \expndtw-3\ch
arscalex100 (iv) Dividend cover =\par\pard\column \ql \li3101\sb0\sl-230\slmul
t0 \par\pard\ql \li20\sb97\sl-230\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf11\f12\fs20 Dividend \up0 \expndtw-5\charscalex100 paid \up0 \expndtw5\charscalex100 and \up0 \expndtw-3\charscalex100 proposed\par\pard\ql \li267\sb
105\sl-230\slmult0 \up0 \expndtw0\charscalex101 Market \up0 \expndtw-4\charscale
x100 Price \up0 \expndtw0\charscalex104 of \up0 \expndtw-4\charscalex100 share\p
ar\pard\ql \li3171\sb0\sl-230\slmult0 \par\pard\ql \li90\sb150\sl-230\slmult0 \u
p0 \expndtw-1\charscalex100 \ul0\nosupersub\cf17\f18\fs20 Profit \up0 \expndtw-6
\charscalex100 available \up0 \expndtw0\charscalex103 to \up0 \expndtw-5\charsca
lex100 pay \up0 \expndtw-4\charscalex100 ordinary \up0 \expndtw-3\charscalex100
dividend\par\pard\ql \li787\sb105\sl-230\slmult0 \up0 \expndtw-4\charscalex100 O
rdinary \up0 \expndtw-3\charscalex100 dividend \up0 \expndtw-5\charscalex100 pai
d\par\pard\sect\sectd\sbknone\cols2\colno1\colw3483\colsr40\colno2\colw8237\cols
r160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb230\sl-230\slmult0 \up
0 \expndtw0\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (v) Dividend per share =
\par\pard\column \ql \li4050\sb0\sl-230\slmult0 \par\pard\ql \li547\sb109\sl-230
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf17\f18\fs20 Ordinary \u
p0 \expndtw-3\charscalex100 dividend \up0 \expndtw-5\charscalex100 paid\par\pard
\ql \li20\sb105\sl-230\slmult0 \up0 \expndtw-1\charscalex100 Number \up0 \expndt
w0\charscalex103 of \up0 \expndtw-3\charscalex100 issued \up0 \expndtw-4\charsca
lex100 ordinary \up0 \expndtw-4\charscalex100 shares \par\pard\sect\sectd\sbknon
e \ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\slmult0 \par\par
i4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb2\sl-161\slmult0 \up0 \expndtw-2\
charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level A
ccounting 9706. Examination in June and November 2013. \par\pard\ql \li5784\sb
82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 23
}}

;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
}}
}}
}}
}}
\sv 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 131585}}{\sp{\s
}}
}}
}}
}}
}}
}{\sv 20}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 131585}}{\sp{
upersub\cf3\f4\fs30 Cash flow ratios\par\pard\sect\sectd\sbknone\cols2\colno1\co

lw1364\colsr110\colno2\colw10286\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\par
d\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb31\sl-230\slmult0 \up0 \e
xpndtw-9\charscalex92 \ul0\nosupersub\cf4\f5\fs20 (i)\par\pard\column \ql \li147
harscalex100 \ul0\nosupersub\cf15\f16\fs20 Operating \up0 \expndtw-6\charscalex1
00 Cash \up0 \expndtw0\charscalex100 Flow\par\pard\ql \li20\sb0\sl-180\slmult0\t
x4088 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Cash margin on s
ales =\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf16\f17\fs20 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf15\f16\fs20 100\par\pard\ql \li2444\sb0\s
l-180\slmult0 \up0 \expndtw-6\charscalex100 Sales \up0 \expndtw-4\charscalex100
Revenue\par\pard\sect\sectd\sbknone\cols2\colno1\colw3331\colsr60\colno2\colw836
9\colsr160\ql \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\slmult0
\par\pard\ql \li1133\sb49\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf4\f5\fs20 (ii) Cash liquidity ratio =\par\pard\column \ql \li3391\sb0
\sl-230\slmult0 \par\pard\ql \li20\sb130\sl-230\slmult0 \up0 \expndtw-2\charscal
ex100 \ul0\nosupersub\cf15\f16\fs20 Operating \up0 \expndtw-6\charscalex100 Cash
\up0 \expndtw0\charscalex100 Flow\par\pard\ql \li1889\sb0\sl-180\slmult0 \up0 \
expndtw-5\charscalex100 \ul0\nosupersub\cf16\f17\fs20 \up0 \expndtw-2\charscalex
100 \ul0\nosupersub\cf15\f16\fs20 100\par\pard\ql \li138\sb0\sl-180\slmult0 \up0
\expndtw-2\charscalex100 Current \up0 \expndtw-2\charscalex100 Liabilities\par\
pard\sect\sectd\sbknone\cols2\colno1\colw5850\colsr40\colno2\colw5870\colsr160\q
l \li1133\sb0\sl-230\slmult0 \par\pard\ql \li1133\sb0\sl-230\slmult0 \par\pard\q
l \li1133\sb88\sl-230\slmult0\tx4505 \up0 \expndtw-2\charscalex100 \ul0\nosupers
ub\cf4\f5\fs20 (iii) Interest cover on a cash basis =\tab \up0 \expndtw-6\charsc
alex100 \ul0\nosupersub\cf19\f20\fs19 Trade \up0 \expndtw-6\charscalex100 Payabl
es\par\pard\ql \li4398\sb9\sl-218\slmult0 \up0 \expndtw-2\charscalex100 Credit \
up0 \expndtw-4\charscalex100 Purchases\par\pard\ql \li1133\sb104\sl-230\slmult0
\up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (iv) D ividend cover o
n a cash basis =\par\pard\column \ql \li1506\sb0\sl-218\slmult0 \par\pard\ql \li
1506\sb0\sl-218\slmult0 \par\pard\ql \li20\sb177\sl-218\slmult0 \up0 \expndtw-5\
charscalex100 \ul0\nosupersub\cf20\f21\fs19 \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf19\f20\fs19 365 \up0 \expndtw-4\charscalex100 days\par\pard\sect\sec
td\sbknone\cols2\colno1\colw7431\colsr40\colno2\colw4289\colsr160\ql \li1506\sb0
\sl-230\slmult0 \par\pard\ql \li1506\sb46\sl-230\slmult0 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf17\f18\fs20 Operating \up0 \expndtw-7\charscalex100 Cas
h \up0 \expndtw0\charscalex100 Flow \up0 \expndtw-3\charscalex100 less \up0 \exp
ndtw0\charscalex100 Interest, \up0 \expndtw-5\charscalex100 Taxation \up0 \expnd
tw-5\charscalex100 and \up0 \expndtw-2\charscalex100 Preference \up0 \expndtw-4\
charscalex100 Dividend\par\pard\ql \li3059\sb104\sl-230\slmult0 \up0 \expndtw-4\
charscalex100 Ordinary \up0 \expndtw-3\charscalex100 shareholders \up0 \expndtw2\charscalex100 Dividend\par\pard\column \ql \li1133\sb0\sl-230\slmult0 \par\par
d\ql \li20\sb195\sl-230\slmult0 \up0 \expndtw-7\charscalex100 \up0 \expndtw-2\ch
arscalex100 100 \par\pard\sect\sectd\sbknone \li1133\sb173\sl-230\slmult0\fi0\tx
1474 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs20 \u8226?\tab \up0
\expndtw-3\charscalex100 Calculate ratios using year-end balances where appropri
ate, unless the question specifies the use\par\pard\ql \li1474\sb33\sl-230\slmul
t0 \up0 \expndtw-4\charscalex100 of average figures. \par\pard\ql \li1133\sb110\
sl-230\slmult0\tx1474 \up0 \expndtw-2\charscalex100 \u8226? \tab \up0 \expndtw-2
\charscalex100 Calculate ratios to the number of decimal places required by the
question. \par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161

slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Inte
rnational A & AS Level Accounting 9706. Examination in June and November 2013.
\par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf4\f5\fs20 24
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
}}
}}
}}
}}
ult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\charscalex98 \ul0\n
osupersub\cf1\f2\fs40 5.2 Resource list \par\pard\qj \li1133\ri1544\sb89\sl-280\
slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs20 This is \ul0\n
osupersub\cf6\f7\fs20 NOT\ul0\nosupersub\cf4\f5\fs20 a list of prescribed texts

, but a range of alternative texts from which teachers may wish to \up0 \expndtw
-4\charscalex100 choose. \par\pard\ql \li1133\sb247\sl-345\slmult0 \up0 \expndtw
0\charscalex98 \ul0\nosupersub\cf3\f4\fs30 Student textbooks \par\pard\li1257\sb
0\sl-230\slmult0\par\pard\li1257\sb83\sl-230\slmult0\fi0\tx3014\tx6246\tx8513\tx
10214 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs20 Author\tab \up0
\expndtw-4\charscalex100 Title\tab \up0 \expndtw-4\charscalex100 Publisher\tab \
up0 \expndtw-4\charscalex100 ISBN\tab \up0 \expndtw-4\charscalex100 Date\par\par
d\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb14\sl-230\slmult0\fi0\tx3014\tx624
6\tx8513\tx10217 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Harol
d Randall\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Accoun
ting: A Level and AS Level\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4
\f5\fs20 CUP\tab \up0 \expndtw-4\charscalex100 0521539935\tab \up0 \expndtw-4\ch
arscalex100 2004\par\pard\li1257\sb40\sl-230\slmult0\fi1757 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf14\f15\fs20 *Endorsed Textbook*\par\pard\li1257\sb15
1\sl-230\slmult0\fi0\tx3014\tx6246\tx8513\tx10224 \dn2 \expndtw-3\charscalex100
\ul0\nosupersub\cf4\f5\fs20 David Cox\tab \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf14\f15\fs20 Business Accounts\tab \dn2 \expndtw-3\charscalex100 \ul0\n
osupersub\cf4\f5\fs20 Osborne\tab \dn2 \expndtw-3\charscalex100 1872962580\tab \
dn2 \expndtw-3\charscalex100 1999\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx301
4\tx6246\tx8513\tx10217 \up0 \expndtw-3\charscalex100 Ian Harrison\tab \up0 \exp
ndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Advanced Accounting for A2\ta
b \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Hodder Education\tab
\up0 \expndtw-3\charscalex100 9780340973592\tab \up0 \expndtw-3\charscalex100 2
009\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx3014\tx6246\tx8513\tx10217 \up0 \
expndtw-3\charscalex100 Ian Harrison\tab \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf14\f15\fs20 Introducing Accounting for AS\tab \up0 \expndtw-3\charscale
x100 \ul0\nosupersub\cf4\f5\fs20 Hodder and Stoughton\tab \up0 \expndtw-3\charsc
alex100 0340873051\tab \up0 \expndtw-3\charscalex100 2004\par\pard\li1257\sb140\
sl-230\slmult0\fi0\tx3014\tx6246\tx8513\tx10217 \dn2 \expndtw-3\charscalex100 Ia
n Harrison\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 The C
omplete A-Z\tab \dn2 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Hodder
and Stoughton\tab \dn2 \expndtw-3\charscalex100 0340691247\tab \dn2 \expndtw-3\
charscalex100 2003\par\pard\li1133\sb41\sl-230\slmult0\fi1880 \up0 \expndtw-4\ch
arscalex100 \ul0\nosupersub\cf14\f15\fs20 Accounting Handbook\par\pard\li1133\sb
141\sl-230\slmult0\fi123\tx3014\tx6246\tx8513\tx10224 \dn2 \expndtw-4\charscalex
100 \ul0\nosupersub\cf4\f5\fs20 Ian Harrison\tab \up0 \expndtw-4\charscalex100 \
ul0\nosupersub\cf14\f15\fs20 A Level Study Guide: Accounting\tab \dn2 \expndtw-4
\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Letts\tab \dn2 \expndtw-4\charscalex1
00 1857583906\tab \dn2 \expndtw-4\charscalex100 1996\par\pard\li1133\sb141\sl-23
0\slmult0\fi123\tx3014\tx6246\tx8513\tx10217 \up0 \expndtw-4\charscalex100 Rob J
ones\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Business Ac
counting\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Causeway
Press\tab \up0 \expndtw-4\charscalex100 1902796411\tab \up0 \expndtw-4\charscale
x100 2004\par\pard\li1133\sb141\sl-230\slmult0\fi123\tx3014\tx6246\tx8513\tx1022
4 \dn2 \expndtw-4\charscalex100 Riad Izhar and\tab \up0 \expndtw-4\charscalex100
\ul0\nosupersub\cf14\f15\fs20 Accounting, Costing and\tab \dn2 \expndtw-4\chars
calex100 \ul0\nosupersub\cf4\f5\fs20 OUP\tab \dn2 \expndtw-4\charscalex100 01983
28230\tab \dn2 \expndtw-4\charscalex100 2001\par\pard\li1133\sb50\sl-230\slmult0
\fi123\tx3014 \dn2 \expndtw-4\charscalex100 Janet Hontoir\tab \up0 \expndtw-4\ch
arscalex100 \ul0\nosupersub\cf14\f15\fs20 Management\par\pard\li1133\sb141\sl-23
0\slmult0\fi123\tx3014\tx6246\tx8513\tx10224 \up0 \expndtw-4\charscalex100 \ul0\
nosupersub\cf4\f5\fs20 Harold Randall\tab \up0 \expndtw-4\charscalex100 \ul0\nos
upersub\cf14\f15\fs20 A Level Accounting (3rd edition)\tab \up0 \expndtw-4\chars
calex100 \ul0\nosupersub\cf4\f5\fs20 Letts Educational\tab \up0 \expndtw-4\chars
calex100 1858051622\tab \up0 \expndtw-4\charscalex100 1996\par\pard\li1133\sb141
\sl-230\slmult0\fi123\tx3014\tx6246\tx8513\tx10224 \dn2 \expndtw-4\charscalex100
Frank Wood\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf14\f15\fs20 A Le
vel Accounting\tab \dn2 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 FT
Prentice Hall\tab \dn2 \expndtw-4\charscalex100 0273631616\tab \dn2 \expndtw-4\c
harscalex100 1998\par\pard\li1133\sb305\sl-345\slmult0\fi0 \up0 \expndtw0\charsc

alex95 \ul0\nosupersub\cf3\f4\fs30 Teacher\u8217?s resources\par\pard\li1133\sb0
\sl-230\slmult0\par\pard\li1133\sb74\sl-230\slmult0\fi123\tx3014\tx6246\tx8513\t
x10214 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs20 Author\tab \up0
\expndtw-4\charscalex100 Title\tab \up0 \expndtw-4\charscalex100 Publisher\tab
\up0 \expndtw-4\charscalex100 ISBN\tab \up0 \expndtw-4\charscalex100 Date\par\pa
rd\li1133\sb0\sl-230\slmult0\par\pard\li1133\sb14\sl-230\slmult0\fi123\tx3014\tx
6246\tx8513\tx10217 \dn2 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Ca
therine\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Professi
onal Development for\tab \dn2 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs
20 CUP\tab \dn2 \expndtw-4\charscalex100 0521543673\tab \dn2 \expndtw-4\charscal
ex100 2005\par\pard\li1133\sb50\sl-230\slmult0\fi123\tx3014 \dn2 \expndtw-4\char
scalex100 Coucom\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf14\f15\fs20
Teachers: Teaching and Assessing\par\pard\li1257\sb40\sl-230\slmult0\fi1757 \up
0 \expndtw-3\charscalex100 Skills in Accounting\par\pard\li1257\sb141\sl-230\slm
ult0\fi0\tx3014\tx6246\tx8513\tx10217 \dn2 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf4\f5\fs20 Ian Harrison\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f14\f15\fs20 The Complete A-Z Accounting\tab \dn2 \expndtw-3\charscalex100 \ul0\
nosupersub\cf4\f5\fs20 Hodder and Stoughton\tab \dn2 \expndtw-3\charscalex100 03
40872667\tab \dn2 \expndtw-3\charscalex100 2005\par\pard\li1257\sb141\sl-230\slm
ult0\fi0\tx3014\tx6246\tx8513\tx10217 \up0 \expndtw-3\charscalex100 Frank Wood a
nd\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Business Acco
unting 1\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Prentice
Hall\tab \up0 \expndtw-3\charscalex100 0273681494\tab \up0 \expndtw-3\charscalex
100 2005\par\pard\li1257\sb50\sl-230\slmult0\fi0\tx3014 \up0 \expndtw-3\charscal
ex100 Alan Sangster\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\f
s20 (10th edition)\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx3014\tx6246\tx8513
\tx10217 \dn2 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Frank Wood an
d\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Business Accou
nting 2\tab \dn2 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Prentice H
all\tab \dn2 \expndtw-3\charscalex100 0273693107\tab \dn2 \expndtw-3\charscalex1
00 2005\par\pard\li1257\sb50\sl-230\slmult0\fi0\tx3014 \dn2 \expndtw-3\charscale
x100 Alan Sangster\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs
20 (10th edition)\par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0
1\slmult0 \par\pard\ql\li4668\sb132\sl-161\slmult0 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Accounting 970
6. Examination in June and November 2013. \par\pard\ql \li5784\sb82\sl-230\slm
ult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 25
}}
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upersub\cf3\f4\fs30 Online resources: \par\pard\ql \li1133\ri1183\sb109\sl-280\s
lmult0\tx1474\tx1474 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1
\ul0\nosupersub\cf6\f7\fs20 http://www.osbornebooks.co.uk/pdf/resources_acco
unting.pdf\ul0\nosupersub\cf4\f5\fs20
If problems are experienced with \line\
tab \up0 \expndtw0\charscalex100 this site, select \ul0\nosupersub\cf6\f7\fs20 h

ttp://www.osbornebooks.co.uk/resources.html\ul0\nosupersub\cf4\f5\fs20 then sel
ect Student Resources, \line \tab \up0 \expndtw-3\charscalex100 Select Accountin
g and Finance and the Select Accounting Documents.pdf) \par\pard\ql \li1133\ri52
40\sb11\sl-340\slmult0 \up0 \expndtw0\charscalex102 2 \ul0\nosupersub\cf6\f7\fs2
0 http://www.nrbarton.co.uk/Bookkeeping/index.html \up0 \expndtw0\charscalex10
1 \ul0\nosupersub\cf4\f5\fs20 3 \ul0\nosupersub\cf6\f7\fs20 http://accounting1
0.tripod.com/content.htm \line \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf4\
f5\fs20 4 \ul0\nosupersub\cf6\f7\fs20 http://www.askltd.com/askjava/Intro.htm
\par\pard\qj \li1133\ri2741\sb0\sl-340\slmult0 \up0 \expndtw0\charscalex102 \ul0
\nosupersub\cf4\f5\fs20 5 \ul0\nosupersub\cf6\f7\fs20 http://www.staffs.ac.uk/
schools/business/bsadmin/staff/s5/mscproj/defn.htm \up0 \expndtw0\charscalex102
\ul0\nosupersub\cf4\f5\fs20 6 \ul0\nosupersub\cf6\f7\fs20 http://www.bized.ac.
uk/compfact/ratios/ \par\pard\ql \li1133\sb71\sl-230\slmult0 \up0 \expndtw0\char
scalex102 \ul0\nosupersub\cf4\f5\fs20 7 \ul0\nosupersub\cf6\f7\fs20 http://www
.bized.ac.uk/stafsup/options/accounting/index.htm \par\pard\ql \li1133\ri1057\sb
36\sl-320\slmult0\tx1474 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 8 \ul0\nosupersub\cf6\f7\fs20 http://www.accountingeducation.com/links/index
.cfm\ul0\nosupersub\cf4\f5\fs20
(useful to focus searching to relevant areas)
\line \up0 \expndtw0\charscalex100 9 \ul0\nosupersub\cf6\f7\fs20 http://www.c
arolworld.com/\ul0\nosupersub\cf4\f5\fs20
(Company Annual Reports Online site
; commercial final accounts) \line \up0 \expndtw-1\charscalex100 10 \ul0\nosupe
rsub\cf6\f7\fs20 http://www.bbc.co.uk/schools/gcsebitesize/business/finance/ind
ex.shtml\ul0\nosupersub\cf4\f5\fs20
(covers aspects of the \line\tab \up0 \ex
pndtw-5\charscalex100 syllabus) \par\pard\qj \li1133\ri1227\sb34\sl-280\slmult0\
tx1474 \up0 \expndtw-2\charscalex100 11 \ul0\nosupersub\cf6\f7\fs20 http://www
.business-studies.co.uk/accounts.htm\ul0\nosupersub\cf4\f5\fs20
(Business Stu
dies but some relevant resources \line\tab \up0 \expndtw-3\charscalex100 for Acc
ounting) \par\pard\qj \li1133\ri1248\sb61\sl-280\slmult0\tx1474 \up0 \expndtw-2\
charscalex100 12 \ul0\nosupersub\cf6\f7\fs20 http://www.tutor2u.net/revision_n
otes_accounting.asp\ul0\nosupersub\cf4\f5\fs20
(Business Studies but relevant
resources \line\tab \up0 \expndtw-2\charscalex100 for Accounting) \par\pard\qj
\li1133\ri1255\sb61\sl-280\slmult0\tx1474 \up0 \expndtw-2\charscalex100 13 \ul0
\nosupersub\cf6\f7\fs20 http://www.learncie.org.uk/Login.aspx?ReturnUrl=%2fDefa
ult.aspx \ul0\nosupersub\cf4\f5\fs20 (Business Studies but some \line\tab \up0
\expndtw-3\charscalex100 relevant resources for Accounting) \par\pard\qj \li113
3\ri1859\sb61\sl-280\slmult0\tx1474 \up0 \expndtw-1\charscalex100 14 \ul0\nosupe
rsub\cf6\f7\fs20 http://www.accaglobal.com/publications/studentaccountant/tech
nician/\ul0\nosupersub\cf4\f5\fs20
(ACCA Student \line\tab \up0 \expndtw-2\ch
arscalex100 Accountant site with some relevant articles) \par\pard\ql \li1133\sb
247\sl-345\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf3\f4\fs30 Inter
national standards: \par\pard\qj \li1133\ri1458\sb109\sl-280\slmult0\tx1474 \up0
\expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs20 15\ul0\nosupersub\cf6\f7\f
s20
http://www.iasplus.com/index.htm\ul0\nosupersub\cf4\f5\fs20
(Click on
the standards button in the heading and then scroll \line\tab \up0 \expndtw-2\ch
arscalex100 down) \par\pard\ql \li1133\sb102\sl-230\slmult0 \up0 \expndtw-1\char
scalex100 16 \ul0\nosupersub\cf6\f7\fs20 http://www.answers.com\ul0\nosupersub\
cf4\f5\fs20
(Then insert the relevant IAS in the heading) \par\pard\ql \li113
3\sb102\sl-240\slmult0 \up0 \expndtw-1\charscalex100 17 \ul0\nosupersub\cf6\f7\
fs20 http://en.wikipedia.org/wiki/Main_Page\ul0\nosupersub\cf4\f5\fs20
(Use
the search facility to find individual IAS e.g. IAS 1: \par\pard\qj \li1474\ri10
32\sb7\sl-280\slmult0 \up0 \expndtw-2\charscalex100 Presentation of Financial St
atements. Wikipedia is also available in other languages - scroll down to the \
up0 \expndtw-2\charscalex100 languages section on the Main Page.) \par\pard\ql \

61\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge I
nternational A & AS Level Accounting 9706. Examination in June and November 20
13. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\
nosupersub\cf4\f5\fs20 26
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
ult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\charscalex98 \ul0\n
osupersub\cf1\f2\fs40 5.3 International standards terminology \par\pard\ql \li11
0 The list below identifies the international standards terminology used in CIE
accounting syllabuses. \par\pard\qj \li1133\ri1122\sb9\sl-280\slmult0 \up0 \expn
dtw-2\charscalex100 CIE anticipates including well-known standards, which are re
levant to the level of study, in question papers, \up0 \expndtw-2\charscalex100
mark schemes and associated documents. \par\pard\qj \li1133\sb0\sl-280\slmult0 \
par\pard\qj\li1133\ri1508\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex100 Centr
es should use the new terminology in their teaching and learning materials so th
at candidates are \up0 \expndtw-1\charscalex100 familiar with the terms. Candi
dates will not lose marks for using different terms. \par\pard\li1257\sb0\sl-230
\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb36\sl-230\slmult0\
fi0\tx5479 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs20 Internation
al usage\tab \up0 \expndtw-2\charscalex100 Current CIE/UK usage\par\pard\li1257\
sb197\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\cf
4\f5\fs20 Statement of financial position\tab \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf14\f15\fs20 Balance sheet\par\pard\ql \li1257\sb49\sl-230\slmult0
\up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (balance sheet) \par\p
ard\li1257\sb142\sl-230\slmult0\fi0\tx5479 \up0 \expndtw-3\charscalex100 Bank (a
nd other) loans/\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20
Loans repayable after 12 months\par\pard\li1257\sb50\sl-230\slmult0\fi0 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Interest bearing loans and bo
rrowing\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charscal
ex100 Bank overdrafts and loans/\tab \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf14\f15\fs20 Loans repayable within 12 months\par\pard\li1257\sb50\sl-230\sl
mult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Interest bea
ring loans and borrowing\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \up0 \e
xpndtw-3\charscalex100 Capital or equity/shareholders\u8217? equity\tab \up0 \ex
pndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Capital\par\pard\li1257\sb14
1\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5
\fs20 Cash (and cash equivalents)\tab \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf14\f15\fs20 Bank and cash\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479

\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Cost of sales\tab \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Cost of goods sold\par\p
ard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charscalex100 \ul0\no
supersub\cf4\f5\fs20 Current assets\tab \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf14\f15\fs20 Current assets\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx54
79 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Current liabilities
\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Current liabili
ties/\par\pard\li1257\sb40\sl-230\slmult0\fi4221 \up0 \expndtw-2\charscalex100 C
reditors: amounts due within 12 months\par\pard\li1257\sb141\sl-230\slmult0\fi0\
tx5479 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Finance costs\t
ab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Interest payable\
par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \up0 \expndtw-2\charscalex100 \u
l0\nosupersub\cf4\f5\fs20 Finance income/investment revenues\tab \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Interest receivable\par\pard\li1257
\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\c
f4\f5\fs20 Financial statements\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersu
b\cf14\f15\fs20 Final accounts\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Gross profit\tab \up0 \
expndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Gross profit\par\pard\li12
57\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 Income statement (statement of\tab \up0 \expndtw-2\charscalex100 \u
l0\nosupersub\cf14\f15\fs20 Trading and profit and loss account\par\pard\li1257\
sb50\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 comprehensive income)\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \up0 \ex
pndtw-2\charscalex100 Intangible assets\tab \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf14\f15\fs20 Goodwill etc.\par\pard\li1257\sb141\sl-230\slmult0\fi0\t
x5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Inventory/invent
ories\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Stock\par\
pard\li1257\sb50\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100 \ul0\nosupersu
b\cf4\f5\fs20 (of raw materials and finished goods)\par\pard\li1257\sb141\sl-230
\slmult0\fi0\tx5479 \up0 \expndtw-2\charscalex100 Investment property\tab \up0 \
expndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Investments\par\pard\li125
7\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\
cf4\f5\fs20 Non-current assets\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub
\cf14\f15\fs20 Fixed assets\par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\
\sb73\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 C
ambridge International A & AS Level Accounting 9706. Examination in June and N
ovember 2013. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf4\f5\fs20 27
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
}}
;(9618,532);(4222,532)}}
824;1;45824;1;45824;24577;32768}}
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scalex97 \ul0\nosupersub\cf2\f3\fs60 5. Appendix \par\pard\li1257\sb0\sl-230\slm
0\slmult0\par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb0\sl-230\slmult0\
par\pard\li1257\sb0\sl-230\slmult0\par\pard\li1257\sb168\sl-230\slmult0\fi0\tx54
79 \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Non-current liabili
ties\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Long term l
iabilities/\par\pard\li1257\sb40\sl-230\slmult0\fi4221 \up0 \expndtw-3\charscale
x100 Creditors: amounts falling due after more than one year\par\pard\li1257\sb1
41\sl-230\slmult0\fi0\tx5479 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f
5\fs20 Other operating expenses\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf14\f15\fs20 Sundry expenses (administration and distribution)\par\pard\li125
7\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charscalex100 \ul0\nosupersub\
cf4\f5\fs20 Other operating income\tab \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf14\f15\fs20 Sundry income\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479

\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Other payables\tab \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Accruals\par\pard\li12
57\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 Other receivables\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub
\cf14\f15\fs20 Prepayments\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Plant and equipment\tab \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Plant and equipment\par
\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charscalex100 \ul0\
nosupersub\cf4\f5\fs20 Profit (before tax) for the year\tab \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf14\f15\fs20 Net profit\par\pard\li1257\sb141\sl-230\
slmult0\fi0\tx5479 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Pro
perty\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Land and b
uildings\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf4\f5\fs20 Raw materials\tab \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf14\f15\fs20 Purchases\par\pard\li1257\sb50\sl-230\slmult0\f
i0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Ordinary goods purc
hased\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \up0 \expndtw-3\charscalex
100 Revenue\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Sale
s\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \dn2 \expndtw-3\charscalex100
\ul0\nosupersub\cf4\f5\fs20 Share capital\tab \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf14\f15\fs20 Share capital\par\pard\li1257\sb141\sl-230\slmult0\fi0
\tx5479 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Trade payables
\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Creditors\par\p
ard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf4\f5\fs20 Trade receivables\tab \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf14\f15\fs20 Debtors\par\pard\li1257\sb141\sl-230\slmult0\fi0\tx5479 \
dn2 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Work in progress\tab \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs20 Work in progress\par\p
ard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li1133\sb0\sl-161\slmult0 \par\pa
\pard\ql\li1133\sb127\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupers
ub\cf5\f6\fs14 Cambridge International A & AS Level Accounting 9706. Examinati
on in June and November 2013. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 28
}}

9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
}}
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scalex97 \ul0\nosupersub\cf2\f3\fs60 6. Additional information \par\pard\ql \li1
sb0\sl-460\slmult0 \par\pard\ql\li1133\sb220\sl-460\slmult0 \up0 \expndtw0\chars
calex97 \ul0\nosupersub\cf1\f2\fs40 6.1 Guided learning hours \par\pard\ql \li11
0 Advanced Level (\u8216?A Level\u8217?) syllabuses are designed on the assumpti
on that candidates have about 360 \par\pard\ql \li1133\ri1254\sb9\sl-280\slmult0
\up0 \expndtw-2\charscalex100 guided learning hours per subject over the durati
on of the course. Advanced Subsidiary Level (\u8216?AS Level\u8217?) \up0 \expn
dtw-2\charscalex100 syllabuses are designed on the assumption that candidates ha
ve about 180 guided learning hours per \up0 \expndtw-2\charscalex100 subject ove
r the duration of the course. (\u8216?Guided learning hours\u8217? include dir
ect teaching and any other \up0 \expndtw-2\charscalex100 supervised or directed
study time. They do not include private study by the candidate.) \par\pard\qj \
li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri1080\sb1\sl-280\slmult0 \up0 \ex
pndtw-2\charscalex100 However, these figures are for guidance only, and the numb
er of hours required may vary according to local \up0 \expndtw-2\charscalex100 c
urricular practice and the candidates\u8217? prior experience of the subject. \p
ar\pard\ql \li1133\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb232\sl-460\slmult0 \
up0 \expndtw0\charscalex98 \ul0\nosupersub\cf1\f2\fs40 6.2 Recommended prior lea
rning \par\pard\qj \li1133\ri1643\sb89\sl-280\slmult0 \up0 \expndtw-1\charscalex
100 \ul0\nosupersub\cf4\f5\fs20 We recommend that candidates who are beginning t
his course should have previously completed an \up0 \expndtw-3\charscalex100 O L
evel or IGCSE course in Accounting or the equivalent. \par\pard\ql \li1133\sb0\s
l-460\slmult0 \par\pard\ql\li1133\sb232\sl-460\slmult0 \up0 \expndtw0\charscalex
98 \ul0\nosupersub\cf1\f2\fs40 6.3 Progression \par\pard\ql \li1133\ri1272\sb89\
sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Cambrid
ge International A Level Accounting\ul0\nosupersub\cf21\f22\fs20 \ul0\nosupersu
b\cf4\f5\fs20 provides a suitable foundation for the study of Accounting or \up0
\expndtw-2\charscalex100 related courses in higher education. Equally it is s
uitable for candidates intending to pursue careers or \up0 \expndtw-2\charscalex
100 further study in Accounting, or as part of a course of general education. \p
ar\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri979\sb1\sl-280\slmul
t0 \up0 \expndtw-1\charscalex100 Cambridge International AS Level Accounting con
stitutes the first half of the Cambridge International A Level \line \up0 \expnd
tw-1\charscalex100 course in Accounting and therefore provides a suitable founda
tion for the study of Accounting at A Level and \line \up0 \expndtw-2\charscalex
100 thence for related courses in higher education. Depending on local univers
ity entrance requirements, it may \line \up0 \expndtw-1\charscalex100 permit or
assist progression directly to university courses in Accounting or some other su
bjects. It is also \line \up0 \expndtw-1\charscalex100 suitable for candidates
intending to pursue careers or further study in Accounting, or as part of a cou
rse of \line \up0 \expndtw-2\charscalex100 general education. \par\pard\ql \li11
33\sb0\sl-460\slmult0 \par\pard\ql\li1133\sb232\sl-460\slmult0 \up0 \expndtw0\ch
arscalex99 \ul0\nosupersub\cf1\f2\fs40 6.4 Component codes \par\pard\qj \li1133\
ri1209\sb89\sl-280\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\
fs20 Because of local variations, in some cases component codes will be differen
t in instructions about making \up0 \expndtw0\charscalex100 entries for examinat
ions and timetables from those printed in this syllabus, but the component names
will \up0 \expndtw-1\charscalex100 be unchanged to make identification straight
forward. \par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\

\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge Internation
al A & AS Level Accounting 9706. Examination in June and November 2013. \par\p
ard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 29
}}
;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
calex97 \ul0\nosupersub\cf1\f2\fs40 6.5 Grading and reporting \par\pard\ql \li11
0 A Level results are shown by one of the grades A*, A, B, C, D or E indicating
the standard achieved, \par\pard\ql \li1133\ri1206\sb9\sl-280\slmult0 \up0 \expn
dtw-2\charscalex100 Grade A* being the highest and Grade E the lowest. \u8216?
Ungraded\u8217? indicates that the candidate has failed to \up0 \expndtw-2\chars
calex100 reach the standard required for a pass at either A Level or AS Level.
\u8216?Ungraded\u8217? will be reported on the \up0 \expndtw-3\charscalex100 st
atement of results but not on the certificate. \par\pard\qj \li1133\sb0\sl-280\s
lmult0 \par\pard\qj\li1133\ri1240\sb1\sl-280\slmult0 \up0 \expndtw-3\charscalex1
00 If a candidate takes an A Level and fails to achieve grade E or higher, an AS
Level grade will be awarded if \up0 \expndtw-4\charscalex100 both of the follow
ing apply: \par\pard\qj \li1133\ri1456\sb101\sl-280\slmult0\tx1474 \up0 \expndtw
0\charscalex100 \u8226? the components taken for the A Level by the candidate
in that session included all the components \line\tab \up0 \expndtw-4\charscalex
100 making up an AS Level \par\pard\qj \li1133\ri1436\sb61\sl-280\slmult0\tx1474
\up0 \expndtw0\charscalex100 \u8226? the candidate\u8217?s performance on the
se components was sufficient to merit the award of an AS Level \line\tab \up0 \e
xpndtw-4\charscalex100 grade. \par\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\
qj\li1133\ri936\sb1\sl-280\slmult0 \up0 \expndtw-2\charscalex100 For languages o
ther than English, CIE also reports separate speaking endorsement grades (Distin
ction, Merit \up0 \expndtw-2\charscalex100 and Pass), for candidates who satisfy
the conditions stated in the syllabus. \par\pard\qj \li1133\sb0\sl-280\slmult0
\par\pard\qj\li1133\ri1205\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex100 Perc
entage uniform marks are also provided on each candidate\u8217?s statement of re
sults to supplement their \up0 \expndtw-3\charscalex100 grade for a syllabus. T
hey are determined in this way: \par\pard\ql \li1133\sb162\sl-230\slmult0 \up0 \
expndtw0\charscalex102 \u8226? A candidate who obtains\u8230? \par\pard\qj \li
1474\ri2095\sb23\sl-336\slmult0 \up0 \expndtw-1\charscalex100 \u8230? the minimu
m mark necessary for a Grade A* obtains a percentage uniform mark of 90%. \up0 \
expndtw-1\charscalex100 \u8230? the minimum mark necessary for a Grade A obtains
a percentage uniform mark of 80%. \up0 \expndtw-1\charscalex100 \u8230? the min

imum mark necessary for a Grade B obtains a percentage uniform mark of 70%. \up0
\expndtw-1\charscalex100 \u8230? the minimum mark necessary for a Grade C obtai
ns a percentage uniform mark of 60%. \up0 \expndtw-1\charscalex100 \u8230? the m
inimum mark necessary for a Grade D obtains a percentage uniform mark of 50%. \u
p0 \expndtw-1\charscalex100 \u8230? the minimum mark necessary for a Grade E obt
ains a percentage uniform mark of 40%. \up0 \expndtw-2\charscalex100 \u8230? no
marks receives a percentage uniform mark of 0%. \par\pard\ql \li1133\ri994\sb271
\sl-280\slmult0 \up0 \expndtw-1\charscalex100 Candidates whose mark is none of t
he above receive a percentage mark in between those stated according \line \up0
\expndtw0\charscalex100 to the position of their mark in relation to the grade \
u8216?thresholds\u8217? (i.e. the minimum mark for obtaining a \line \up0 \expnd
tw-2\charscalex100 grade). For example, a candidate whose mark is halfway betw
een the minimum for a Grade C and the \line \up0 \expndtw-2\charscalex100 minimu
m for a Grade D (and whose grade is therefore D) receives a percentage uniform m
ark of 55%. \par\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri982\sb
1\sl-280\slmult0 \up0 \expndtw-2\charscalex100 The uniform percentage mark is st
ated at syllabus level only. It is not the same as the \u8216?raw\u8217? mark
obtained \up0 \expndtw-1\charscalex100 by the candidate, since it depends on the
position of the grade thresholds (which may vary from one session \up0 \expndtw
-1\charscalex100 to another and from one subject to another) and it has been tur
ned into a percentage. \par\pard\ql \li1133\sb0\sl-161\slmult0 \par\pard\ql\li11
\sl-161\slmult0 \par\pard\ql\li1133\sb151\sl-161\slmult0 \up0 \expndtw-2\charsca
lex100 \ul0\nosupersub\cf5\f6\fs14 Cambridge International A & AS Level Accounti
ng 9706. Examination in June and November 2013. \par\pard\ql \li5784\sb82\sl-2
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
sl-280\slmult0 \par\pard\ql\li1133\ri985\sb9\sl-280\slmult0 \up0 \expndtw-2\char
scalex100 \ul0\nosupersub\cf4\f5\fs20 AS Level results are shown by one of the g
rades a, b, c, d or e indicating the standard achieved, Grade a \line \up0 \expn
dtw-2\charscalex100 being the highest and Grade e the lowest. \u8216?Ungraded\
u8217? indicates that the candidate has failed to reach the \line \up0 \expndtw1\charscalex100 standard required for a pass at AS Level. \u8216?Ungraded\u821
7? will be reported on the statement of results but not on \line \up0 \expndtw-2
\charscalex100 the certificate. \par\pard\qj \li1133\sb0\sl-280\slmult0 \par\par

d\qj\li1133\ri1202\sb1\sl-280\slmult0 \up0 \expndtw-2\charscalex100 For language
s other than English, CIE will also report separate speaking endorsement grades
(Distinction, \up0 \expndtw-2\charscalex100 Merit and Pass) for candidates who s
atisfy the conditions stated in the syllabus. \par\pard\qj \li1133\sb0\sl-280\sl
mult0 \par\pard\qj\li1133\ri1667\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex10
0 The content and difficulty of an AS Level examination is equivalent to the fir
st half of a corresponding \up0 \expndtw-4\charscalex100 A Level. \par\pard\qj \
pndtw-1\charscalex100 Percentage uniform marks are also provided on each candida
te\u8217?s statement of results to supplement their \up0 \expndtw-3\charscalex10
0 grade for a syllabus. They are determined in this way: \par\pard\ql \li1133\s
b142\sl-230\slmult0 \up0 \expndtw0\charscalex102 \u8226? A candidate who obtai
ns\u8230? \par\pard\qj \li1474\ri2223\sb23\sl-336\slmult0 \up0 \expndtw-1\charsc
alex100 \u8230? the minimum mark necessary for a Grade a obtains a percentage un
iform mark of 80%. \up0 \expndtw-1\charscalex100 \u8230? the minimum mark necess
ary for a Grade b obtains a percentage uniform mark of 70%. \up0 \expndtw-1\char
scalex100 \u8230? the minimum mark necessary for a Grade c obtains a percentage
uniform mark of 60%. \up0 \expndtw-1\charscalex100 \u8230? the minimum mark nece
ssary for a Grade d obtains a percentage uniform mark of 50%. \up0 \expndtw-1\ch
arscalex100 \u8230? the minimum mark necessary for a Grade e obtains a percentag
e uniform mark of 40%. \up0 \expndtw-2\charscalex100 \u8230? no marks receives a
percentage uniform mark of 0%. \par\pard\ql \li1133\ri1005\sb271\sl-280\slmult0
\up0 \expndtw-1\charscalex100 Candidates whose mark is none of the above receiv
e a percentage mark in between those stated according \line \up0 \expndtw0\chars
calex100 to the position of their mark in relation to the grade \u8216?threshold
s\u8217? (i.e. the minimum mark for obtaining a \line \up0 \expndtw-2\charscalex
100 grade). For example, a candidate whose mark is halfway between the minimum
for a Grade c and the \line \up0 \expndtw-2\charscalex100 minimum for a Grade d
(and whose grade is therefore d) receives a percentage uniform mark of 55%. \pa
r\pard\qj \li1133\sb0\sl-280\slmult0 \par\pard\qj\li1133\ri982\sb1\sl-280\slmult
0 \up0 \expndtw-2\charscalex100 The uniform percentage mark is stated at syllabu
s level only. It is not the same as the \u8216?raw\u8217? mark obtained \up0 \
expndtw-1\charscalex100 by the candidate, since it depends on the position of th
e grade thresholds (which may vary from one session \up0 \expndtw-1\charscalex10
0 to another and from one subject to another) and it has been turned into a perc
entage. \par\pard\ql \li4668\sb0\sl-161\slmult0 \par\pard\ql\li4668\sb0\sl-161\s
li4668\sb77\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf5\f6\
fs14 Cambridge International A & AS Level Accounting 9706. Examination in June
and November 2013. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expndtw-2\cha
rscalex100 \ul0\nosupersub\cf4\f5\fs20 31
}}

;(11889,0);(0,0);(0,1679)}}
824;1;45824;24577;32768}}
calex98 \ul0\nosupersub\cf1\f2\fs40 6.6 Resources \par\pard\qj \li1133\ri1371\sb
89\sl-280\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 Copi
es of syllabuses, the most recent question papers and Principal Examiners\u8217?
reports for teachers are \up0 \expndtw-2\charscalex100 available on the Syllabu
s and Support Materials CD-ROM, which is sent to all CIE Centres. \par\pard\qj \
pndtw-2\charscalex100 Resources are also listed on CIE\u8217?s public website at
\ul0\nosupersub\cf6\f7\fs20 www.cie.org.uk\ul0\nosupersub\cf4\f5\fs20 . Pleas
e visit this site on a regular \up0 \expndtw-3\charscalex100 basis as the Resour
ce lists are updated through the year. \par\pard\ql \li1133\sb0\sl-280\slmult0 \
par\pard\ql\li1133\ri1199\sb1\sl-280\slmult0 \up0 \expndtw-1\charscalex100 Acces
s to teachers\u8217? email discussion groups, suggested schemes of work and regu
larly updated resource \up0 \expndtw-2\charscalex100 lists may be found on the C
IE Teacher Support website at \ul0\nosupersub\cf6\f7\fs20 http://teachers.cie.or
g.uk\ul0\nosupersub\cf4\f5\fs20 . This website is \up0 \expndtw-3\charscalex100
available to teachers at registered CIE Centres. \par\pard\ql \li1133\sb0\sl-16
pard\ql\li1133\sb103\sl-161\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersu
b\cf5\f6\fs14 Cambridge International A & AS Level Accounting 9706. Examinatio
n in June and November 2013. \par\pard\ql \li5784\sb82\sl-230\slmult0 \up0 \expn
dtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs20 32
}}
9,1854);(268,1729);(539,1679)}}
824;1;45824;1;45824;24577;32768}}
g35}{\bkmkend Pg35}\par\pard\ql \li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0
\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\
slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmu
lt0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0
\par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par
\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\par
d\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql
\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li5
71\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\s
b0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\s
l-207\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-20
7\slmult0 \par\pard\ql\li571\sb0\sl-207\slmult0 \par\pard\ql\li571\sb0\sl-207\sl
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A Level Accounting Syllabus For 2013

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A Level Accounting Syllabus For 2013

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