AQA AS Accounting Unit 1 Introduction to Financial Accounting

This book is intended as a quick reference revision guide for AQA AS Accounting Unit 1: Introduction to Financial Accounting. It's particularly aimed at the written questions, which students often struggle on, but account for about 20-25% of the exam. It also contains appendices of important formats and definitions.

Topics covered are - purposes of accounting, double-entry book-keeping, the trial balance, control accounts, suspense accounts, bank reconciliations, accruals and prepayments, bad debts, depreciation, income statement, balance sheet.

Appendices include - layouts for income statement, balance sheets, bank reconciliations, source documents diagram, key definitions.

Although mainly aimed at the AQA A Level syllabus it will also have relevance for other students on other accounting courses pre-A level, post-16 or degree level. People at work who want to know more about the finance function may also find it useful.