Combining this with other syllabuses Candidates can combine this syllabus in an

Combining this with other syllabuses candidates can

This preview shows page 11 - 14 out of 34 pages.

Combining this with other syllabuses Candidates can combine this syllabus in an examination series with any other Cambridge syllabus, except: syllabuses with the same title at the same level 7110 Principles of Accounts 9755 Principles of Accounting (Singapore)
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Syllabus aims and assessment objectives 10 Cambridge International AS and A Level Accounting 9706. Syllabus for examination in 2015. 5. Syllabus aims and assessment objectives 5.1 Syllabus aims The syllabus is intended to encourage courses that will enable candidates to: develop an ability to apply accounting concepts, principles and practices understand the role of accounting as an information system for monitoring, problem-solving and decision making and the place of accounting in changing economic, social and technological environments develop a critical and analytical approach to examining and evaluating accounting policies and practices develop skills of communication, analysis, interpretation and presentation of both qualitative and quantitative accounting information. 5.2 Assessment objectives Candidates are expected to demonstrate the following skills: AO1: Knowledge and understanding of the specified content. AO2: Application of this knowledge and understanding to familiar and new situations. AO3: Analysis of accounting information in an appropriate form. AO4: Communicate reasoned explanations in a clear and logical manner. AO5: Evaluation of accounting information and the ability to make recommendations based on accounting principles. 5.3 Specification grid The marks available for each group of skills are as follows: Knowledge and understanding Application Analysis Communication Evaluation Total Paper 1 15 10 5 0 0 30 Paper 2 30 30 10 10 10 90 Paper 3 15 10 5 0 0 30 Paper 4 40 40 20 10 10 120
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Syllabus content 11 Cambridge International AS and A Level Accounting 9706. Syllabus for examination in 2015. 6. Syllabus content 6.1 Core content: Cambridge International AS Level Content Notes THE ACCOUNTING SYSTEM A. Recording financial information The recording and processing of accounting data based on the double-entry system of accounting. Double-entry book-keeping, journal entries, other payables, other receivables, bad debts and the provision for doubtful debts. The distinction between capital and revenue incomes and expenditures and the treatment of tangible non-current assets including their depreciation, disposal and revaluation. The treatment of current assets, current liabilities, non-current liabilities, equity and reserves. B. Accounting principles The recognition and application of accounting concepts. The principles, concepts and conventions which underlie the accounting process including going concern, matching, other payables, other receivables, consistency, materiality, aggregation, offsetting and comparative information.
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  • Fall '16
  • Balance Sheet, ........., Generally Accepted Accounting Principles, Cambridge International, Cambridge International A Level

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