Cambridge Notes
AS & A Level
Accounting
Topic 2.2.1

Accounting 2.2.1 Notes — AS & A Level

Cambridge AS & A Level Accounting (9706) revision notes — topic 2.2.1. Syllabus-aligned key concepts for CAIE exam preparation.

1. Financial accounting (AS Level)

1.1 Types of business entity
1.2 The accounting system
1.3 Accounting for non-current assets
1.4 Reconciliation and verification
1.5 Preparation of financial statements
1.6 Analysis and communication of accounting information

2. Cost and management accounting (AS Level)

2.1 Costs and cost behaviour
2.2 Traditional costing methods

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