CIMA Certificate Paper C2
Subtitle: Fundamentals of financial accounting Study Text
Edition: 2011th ed.
Series: CIMA Certificate; CIMA Certificate
Publisher: BPP Learning Media
Published: 2010
Place of publication: London
Language: eng
Number of pages: 481
ISBN-13: 9781445391120; 9781445376295; 9781445377773
Subjects: Financial statements; Business; BUSINESS & ECONOMICS; Accounting; Financial
Description: A Core Study Text for the CIMA Certificate.
Notes: Introduction.
Table of contents: title: Book Cover; Title; Copyright; Contents; The BPP Learning Media Study Text; Aims of this Study Text; Learning to Learn Accountancy; The BPP Learning Media Effective Study Package; Help yourself study for your CIMA assessment; The right approach; Developing your personal Study Plan; Suggested study sequence; Short of time: Skim study technique?; Moving on ... ; Learning outcomes and Syllabus; Syllabus structure; Assessment strategy; Learning outcomes and syllabus content; The assessment; Format of computer-based assessment (CBA); Tackling multiple choice questions.; title: Tackling objective test questionsWhat is an objective test question?; OT questions in CIMA assessment; International terminology; Part A Conceptual and regulatory framework; 1 The nature and objectives of accounting; Introduction; 1 What is accounting?; 2 Users of accounting information; 3 Management accounting and financial accounting; 4 The main financial statements; Chapter roundup; Quick quiz; Answers to quick quiz; 2 An introduction to final accounts; Introduction; 1 The nature of a business; 2 The statement of financial position: assets and liabilities; 3 The accounting equation.; title: 4 The statement of financial position5 The income statement; 6 Capital and revenue expenditure; Chapter roundup; Quick quiz; Answers to quick quiz; Part B Accounting systems and accounts preparation; 3 Sources, records and the books of prime entry; Introduction; 1 The role of source documents; 2 Books of prime entry; 3 Sales and purchase day books; 4 Sales and purchase returns day books; 5 Cash books; Chapter roundup; Quick quiz; Answers to quick quiz; 4 Ledger accounting and double entry; Introduction; 1 The nominal ledger; 2 Double entry bookkeeping; 3 The journal.; title: 4 Posting from day books to nominal ledger accounts5 The imprest system; 6 The sales and purchase ledgers; Chapter roundup; Quick quiz; Answers to quick quiz; 5 From trial balance to financial statements; Introduction; 1 The trial balance; 2 The income statement; 3 The statement of financial position; 4 Balancing accounts and preparing financial statements; 5 Coding systems; Chapter roundup; Quick quiz; Answers to quick quiz; 6 Preparing accounts: concepts and conventions; Introduction; 1 Accounting concepts and principles; 2 Costs and values; Chapter roundup; Quick quiz.; title: Answers to quick quiz7 Accruals and prepayments; Introduction; 1 Accruals; 2 Prepayments; 3 Accounting for accruals and prepayments; Chapter roundup; Quick quiz; Answers to quick quiz; 8 Tangible non-current assets; Introduction; 1 Depreciation; 2 Revaluation of non-current assets; 3 Non-current asset disposals; 4 The non-current assets register; Chapter roundup; Quick quiz; Answers to quick quiz; 9 Intangible non-current assets; Introduction; 1 Intangible assets; 2 Research and development costs; Chapter Roundup; Quick Quiz; Answers to Quick Quiz; 10 Bad debts and allowances for receivables.