This book is for students studying OCR A-level Accounting. It is designed to be used as an aid to understanding and revising the content needed for the four examinations.

AS level

• F011: Accounting Principles
  • Introduction to Accounting Principles
  • The Trial Balance
  • Accounting Concepts
  • Classification of Expenditure
  • Changing Asset Values
  • Adjustments
  • Final Accounts
• F012: Accounting Applications
  • The Journal
  • Correction of Errors
  • Control Accounts
  • Accounting Adjustments and Statements
  • Organisations
  • Final Accounts: Sole Trader
  • Final Accounts: Partnership
  • Final Accounts: Clubs and Societies
  • Analysis and Evaluation of Accounting Statements
  • Introduction to Budgeting
  • ICT in Accounting