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Glossary

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The double entry model

Source documents are the original paper or digital records that prove a transaction happened. Each type of transaction p

The double entry model

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3.1An introduction to the role of the accountant in business

3.2Types of business organisation

3.3The double entry model

3.4Verification of accounting records

3.5Accounting concepts used in the preparation of accounting records

3.6Preparation of financial statements of sole traders

3.7Limited company accounts

3.8Analysis and evaluation of financial information

3.10Marginal costing

3.11Standard costing and variance analysis

3.12Absorption and activity based costing

3.13Capital investment appraisal

3.14Accounting for organisations with incomplete records

3.15Partnership accounts

3.16Accounting for limited companies

3.17Interpretation, analysis and communication of accounting information

3.18The impact of ethical considerations

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