Combining this with other syllabusesCandidates 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)
Syllabus aims and assessment objectives 10Cambridge International AS and A Level Accounting 9706. Syllabus for examination in 2015.5. Syllabus aims and assessment objectives5.1 Syllabus aimsThe 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 objectivesCandidates are expected to demonstrate the following skills:AO1: Knowledge and understandingof the specified content.AO2: Applicationof this knowledge and understanding to familiar and new situations.AO3: Analysisof accounting information in an appropriate form.AO4: Communicatereasoned explanations in a clear and logical manner.AO5: Evaluationof accounting information and the ability to make recommendations based on accounting principles.5.3 Specification gridThe marks available for each group of skills are as follows:Knowledge and understandingApplicationAnalysisCommunicationEvaluationTotalPaper 1151050030Paper 2303010101090Paper 3151050030Paper 44040201010120
Syllabus content 11Cambridge International AS and A Level Accounting 9706. Syllabus for examination in 2015.6. Syllabus content6.1 Core content: Cambridge International AS LevelContentNotesTHE ACCOUNTING SYSTEMA. Recording financial informationThe 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 principlesThe 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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Balance Sheet, ........., Generally Accepted Accounting Principles, Cambridge International, Cambridge International A Level