Accountancy Technician (AAT) level 2 (el. knyga) (skaityta knyga) | knygos.lt

Aprašymas

I moved into Accountancy after working in Construction and felt overwhelmed when I first started the Course.I broke down the course into easy to understand notes, which helped me greatly as I passed all of my exams with ease first time. After receiving feedback I have presented the notes in a far better format and I hope that they help you as much as they have helped me.

From writing this book I have ran my own accountancy firm before specialising in tax

The Purpose of this book is to help you pass your AAT Level 2 Exams, so please bare that in mind

From start to finish this book contains notes on

- The Purpose of costing
- Who uses Costing
- What a costing system is
- What Financial accounting is
- What Management accounting is
- Financial accounting data
- Introduction to classifying costs and income
- Classification of costs by function and nature
- Cost Centres and cost behaviour
- Analysis of costs and different cost centres
- Coding systems
- Inventory valuation and the manufactoring account
- Calculation of inventory valuations
- Labour costs
- Providing information using spreadsheets
- Budgets
- Calculating variances
- The five stage accounting system
- Books of prime entry to ledger accounts
- Financial Statements
- Financial Documents
- How to calculate trade and bulk discount
- How to calculate settlement (cash) discount
- Authorising and checking invoices
- Double entry accounts
- Processing payments from customers
- Process documents from suppliers
- Accounting for credit purchases and purchase transactions
- Purchase day book
- Subsidairy accounts
- Accounting system for purchase returns
- Dealing with Discrepancies
- The three column cash book
- Uses of the cash book
- Analysed cash book
- Petty cash book
- The initial trial balance
- Capital and revenue expenditure
- Payment methods
- Bank reconciliation statements
- Using control accounts
- The Journal
- Payroll transactions
- The trial balance and correction of errors

Please note, that the above are notes and formulas to aid you on the AAT Level 2 course they are not elementary lectures on each of these, this book would be much larger if that was the case they are merely to provide you with what you need to help you on your course and I wish you all the best in your studies and hope this book helps