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Accounting and Finance 2AB by K Kania, E Criddle

Accounting and Finance 2AB by K Kania, E Criddle
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Contents

2A

1. Small Business 1
2. Introduction to Accounting 7
3. Accounting Terminology 13
4. The General Journal & Financial Statements 18
5. Internal Control 32
6. Government & the Community 36

2B
7. Fundamental Principles 42
8. Depreciation 48
9. Recording and the GST 58
10. Ratios 70
11. The Accounting Profession 77
TRIAL TESTS 81
ANSWERS TO REVIEW QUESTIONS 133
SOLUTIONS TO TRIAL TESTS 156

Preface

This study guide covers the Accounting and Finance Units 2AACF and 2BACF. The guide has deliberately been kept short so that students use it and view it as a manageable revision tool and not just one kept to the side.

Each chapter starts with a checklist taken from the Curriculum Council Unit Content. The chapter then goes on to provide a brief summary of the required content for students to revise. Questions covering the content are provided at the end of each chapter. Answers to these questions are provided at the end of the book.

Trial Tests covering the Unit Content for both 2AACF and 2BACF have also been provided at the end of the book along with full solutions. Students are advised to practise the Trial Tests and the Chapter Review Questions many times over throughout the course of the Unit.

Kathy Kania and Elizabeth Criddle
February 2009


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