pptx, 17.77 MB
pptx, 17.77 MB

New Specification for AQA Accounting:

3.14 Accounting for organisations with incomplete records

The most comprehensive teaching resource for the new AQA Accounting Specification. Every single aspect of 3.14 ‘Accounting for organisations with incomplete records’ – has been covered.

This includes a reference to the single entry vs double entry debate and the new techniques referenced in the specification. NEW for the Linear A LEVEL specification.

Techniques explained are:

  1. Statements of affairs
  2. Control accounts
  3. Total accounts (expenses and incomes)
  4. Cash accounts/Bank accounts
  5. Depreciation of non-current assets (NCA)
  6. Calculation of profit or loss on disposal (FADA)
  7. Gross Profit Mark-up
  8. Gross Profit Margin
  9. Rate of Inventory Turnover
  10. Profit in Relation to revenue
  11. The use of financial statements to find missing figures

Every single technique has been identified and carefully explained using numerous worked examples. Each technique also comes with questions that the students can complete.

The WORKSHEETS are downloadable separately. (These work in close conjunction with the PowerPoint produced.)

The PowerPoint has been fully edited and ‘animated’ for ease of use. Explanations are clear and concise and ‘fun’ examples have been used throughout.

Review

5

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damps

3 years ago
5

Excellent resource! Work the money. Saved me a lot of time. Relevant and applicable examples included.

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