Accounting - 9215 OxfordAQA

Development Of The Accounting Model

Muhtasari

A shopkeeper pays a year's insurance in November. Should the whole payment be an expense of this year, when only two months of cover have been used? A delivery van bought for $40 000 four years ago is still on the road. Is it still worth $40 000? Goods costing $5 000 are now damaged and could only be sold for $3 000 after repairs of $500. What figure goes in the accounts? None of these questions has an answer you can find by looking at a receipt.

They are decided by a set of agreed rules, and this topic is those rules and the entries they produce. You will meet the ten accounting concepts the specification names, learn to separate capital expenditure from revenue expenditure, adjust ledger accounts for amounts owing and prepaid at each end of the year, provide for debts that will never be collected, and account for the wearing out and eventual sale of the assets a business uses to trade.

Malengo

General accounting concepts used in the preparation of accounting records.
The use of accounting concepts in a variety of situations.
The recording of adjustments in ledger accounts.
Accounting for capital and revenue expenditure and income.
Accounting for depreciation and disposal of non-current assets.
Make entries for simple adjustments for other payables and other receivables in ledger accounts and in income statements and statements of financial position. Make entries for irrecoverable debts in the trade receivables ledger and financial statements.

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Maelezo ya Somo

Recording a transaction is mechanical. Deciding which year it belongs to, what an asset is worth after four years of use, and whether a debt should still be counted as an asset are all judgements, and judgements need rules. Without them, two book-keepers given the same evidence would produce two different profits, and nobody outside the business could compare one set of accounts with another.

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Tathmini ya Somo

Hongera kwa kukamilisha somo la Development Of The Accounting Model. Sasa kwa kuwa umechunguza dhana na mawazo muhimu, ni wakati wa kuweka ujuzi wako kwa mtihani. Sehemu hii inatoa mazoezi mbalimbali maswali yaliyoundwa ili kuimarisha uelewaji wako na kukusaidia kupima ufahamu wako wa nyenzo.

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Which accounting concept requires goods taken by the owner for personal use to be recorded as drawings? A. Business entity B. Going concern C. Materiality D. Realisation Answer: A
A machine costing $50 000 is depreciated at 20% per annum using the reducing balance method. What is the depreciation charge in the second year? A. $8 000 B. $10 000 C. $18 000 D. $20 000 Answer: A
Which item is capital expenditure? A. Annual insurance of a delivery vehicle B. Legal fees on the purchase of premises C. Repainting the office D. Wages of the delivery driver Answer: B
A business owed $400 for wages at the start of the year and $650 at the end of the year. It paid $31 000 in wages during the year. What is the charge to the income statement? A. $29 950 B. $30 750 C. $31 250 D. $32 050 Answer: C
Which concept requires inventory to be valued at the lower of cost and net realisable value? A. Consistency B. Duality C. Materiality D. Prudence Answer: D

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Vitabu Vinavyopendekezwa

OxfordAQA International GCSE Accounting (9215)

Manukuu: Student Book

Mchapishaji: Oxford University Press

Mwaka: 2025

ISBN: 978-1-382-06677-8

Maelezo: The endorsed student book for the 9215 specification, written for first teaching in 2024 and first examination in 2026. Its treatment of the adjustments, with the ledger account and the financial statement extract side by side, is the clearest short account of this topic in print.

Frank Wood's Business Accounting Volume 1

Manukuu: Fourteenth edition

Mchapishaji: Pearson Education

Mwaka: 2018

ISBN: 978-1-292-20862-6

Maelezo: The standard reference on double entry book-keeping. Go to it when a depreciation or accrual question behaves in a way your notes do not cover: it works through far more variations than a course text has room for.

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