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About this book
Unlock the secrets of the 2026 Cambridge AS Level Accounting syllabus with a guide that transforms complex theory into clear, modern business logic.
This comprehensive study guide covers every corner of the 9706 syllabus. It begins with the essentials of Financial Accounting. You will explore the structure of business entities. It details the specific rules for sole traders and partnerships. You will understand the legal nuances of limited companies. The book breaks down the entire accounting system. It explains the double-entry method and the accounting equation. You will learn how to prepare and correct ledgers. It covers the books of prime entry in detail. You will master the treatment of non-current assets. It explains depreciation methods like straight-line and reducing balance. The guide teaches you how to handle asset disposals and revaluations. You will learn to perform bank reconciliations. It shows you how to manage control accounts and fix errors. You will prepare complete financial statements for all business types. It covers year-end adjustments for accruals and prepayments. You will also learn to analyze performance using profitability and liquidity ratios. The second section dives into Cost and Management Accounting. It explains the behavior of variable and fixed costs. You will master material and labor costing. It details traditional methods like absorption costing. You will also learn marginal costing and break-even analysis.
This book provides value where others often fail by grounding accounting in the reality of 2026. While standard textbooks recite old rules, this guide contextualizes them within the modern digital economy. It integrates the impact of Artificial Intelligence and automation on bookkeeping. It explains the relevance of "Making Tax Digital" and real-time reporting. It discusses the critical rise of Environmental, Social, and Governance (ESG) metrics in financial reports. It uses contemporary examples, from the gig economy to blockchain verification, to make abstract concepts concrete. This approach ensures you do not just memorize formulas but understand the economic logic behind them. It prepares you for the analytical demands of the A-Level exam by connecting coursework to the actual technology and regulations shaping the future of finance.
Copyright Disclaimer: This book is an independent publication by Azhar ul Haque Sario. It is not affiliated with, endorsed by, or connected to Cambridge University Press & Assessment or the Cambridge Assessment International Education board. All trademarks and brand names mentioned within this book are the property of their respective owners and are used here under the principles of nominative fair use for educational and descriptive purposes only. This work is an independently produced study resource designed to support students.
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Table of contents
- Copyright
- Section 1: Financial accounting
- Accounting for non-current assets
- Preparation of financial statements
- Section 2: Cost and management accounting