NCEA Accounting - A Beginning: Level 1 Year 11 is a new series of texts and workbooks, which has been specifically designed to meet the requirements of the revised 2011 Level 1 Achievement Standards in accounting.
The text covers all of the material for the following externally assessed Achievement Standards:
1.1 Demonstrate Understanding of Accounting Concepts for Small Entities
1.3 Prepare Financial Information for Sole Proprietors
1.5 Interpret Accounting Information for Sole Proprietors.
It also covers the material for the internally assessed Achievement Standard:
1.2 Process Financial Transactions for a Small Entity.
Solutions to all of the exercises are provided in the Teachers' Guide. This is an overprinted version of the student workbook which provides a quick reference for teachers. An electronic copy of the Teachers' Guide is included for use as visual media.
Auflage
Sprache
Verlagsort
Zielgruppe
Für Grundschule und weiterführende Schule
Für Beruf und Forschung
Maße
Höhe: 300 mm
Breite: 212 mm
Dicke: 20 mm
Gewicht
ISBN-13
978-0-17-021105-5 (9780170211055)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Lilian Viitakangas is an educational consultant. She was a Senior Tutor at The University of Auckland, where she specialised in teacher education and the teaching of introductory accounting courses. Formerly HOD Business Studies at Glenfield College, Lilian has more than twenty years' teaching experience spanning secondary, tertiary and adult education both in New Zealand and overseas. Lilian is a former examiner for University Entrance, Bursaries and Scholarships, the New Zealand Education & Scholarship Trust and the Sixth Form External Examination in accounting.
Chapter 1 Introduction
What is Accounting?
Who Uses Financial Information?
The Accounting Entity
Assets, Liabilities and Equity
Chapter 2 Applying Accounting Assumptions
The Statement of Financial Position
Accounting Assumptions
The Income Statement
Capital and Revenue Expenditure
Chapter 3 Accounting Transactions
Source Documents
Goods and Services Tax
The Accounting Equation
Recording Assets, Liabilities and Equity
Chapter 4 The General Ledger
The Chart of Accounts
Recording Balances in the Ledger
Transactions - Assets, Liabilities and Equity
Transactions - Income and Expenses
Preparing the Trial Balance
Chapter 5 Cash Journals and Bank Reconciliation
The Cash Receipts Journal
Posting Cash Receipts to the Ledger
The Cash Payments Journal
Posting Cash Payments to the Ledger
Bank Reconciliation
Chapter 6 Preparing Financial Statements
Financial Statements Revisited
Financial Statements from a Trial Balance
Accrual Accounting
Chapter 7 More Financial Statements
More Accruals
Adjusting the Trial Balance
Depreciation
Chapter 8 Trading Organisations and Cash Budgets
The Trading Statement
Preparing the Income Statement
More Accruals
Cash Budgets
Chapter 9 Analysing Financial Performance
Percentage Change
The Gross Profit Percentage
Looking at Expenses
Looking at Profit
Chapter 10 Analysing Financial Position
Looking at Liquidity
Financial Structure
Service Organisations
