<p>This is a PowerPoint presentation lesson resource which covers around 4-5 lessons worth of material on Budgeting.</p> <p>This is to be taught as part of the first year A Level Accounting Course (AQA) and comprehensively covers 3.9 Budgeting.</p> <p>The specification content is listed below - and the Presentation is accurately geared towards the descriptors on the specification.</p> <p><strong>3.9 Budgeting</strong></p> <p>• <strong>The need for budgeting in business organisations</strong>: The purpose of budgeting<br /> • <strong>The benefits and limitations of budgeting and budgetary control</strong>: Benefits of budgeting and budgetary control will include generic benefits as well as the benefits of preparing specific budgets. The limitations of budgeting and budgetary control will include generic limitations as well as limitations relating to specific budgets. Benefits and limitations could include consideration of: zero-based budgeting; incremental budgeting.<br /> • <strong>The use of accounting techniques in the preparation and analysis of budgets</strong>: The budgets are: cash; sales; purchases; production; labour; financial statements: income statement; financial statements: statements of financial position.<br /> • <strong>How budgets are used in planning and control and the calculation and interpretation of variances</strong>.</p> <p>Throughout the presentation are:</p> <p>• worked examples<br /> • student activities<br /> • explanatory notes<br /> • pros and cons lists (analysis)<br /> • reference to the specification.</p> <p>This is a ready to use lesson resource that can be edited to the users requirements.</p>

<p><strong>Entire Topic Resource - AQA Accounting 3.16 Accounting for Limited Companies</strong></p> <p>Excellent quality and comprehensive PowerPoint resource.</p> <p>This teaching resource covers the entire topic of <strong>3.16 – Accounting for Limited Companies</strong>, from the newly updated A Level specification for AQA Accounting.</p> <p>Every element of 3.16 is covered and explained in full, including: up to date examples; teaching activities; student activities; and comprehensive explanations.</p> <p><em><strong>this resource is to be used in conjunction with the free to download Limited Company Exam Questions + Limited Company Answers pack</strong></em></p> <ol> <li>The use of accounting techniques and principles when drafting financial statements for limited companies (based on IAS1).</li> </ol> <p>o An excellent overview of how the Cash Flow Statement (CFS) is constructed. How to interpret it. Evaluation of the numerical information included in the Cash Flow Statement. Examples of production, including worked examples and student questions.</p> <p>o An excellent overview of how the Schedule of Non-Current Assets (SNCA) is constructed. How to interpret it. Evaluation of the numerical information included in the SNCA. Examples of production, including worked examples and student questions. <em><strong>included in this section is an overview of how to deal with the revaluation of NCA in accordance with 3.16</strong></em></p> <ol> <li>The difference between the issue of shares, a rights issue and a bonus issue, and recording the effect of such transactions in financial statements.</li> </ol> <p>o An overview of how shares are sold including a comprehensive comparison between a ‘normal’ share issue vs a rights issue vs a bonus issue<br /> o Links made to the CFS and the SOCE</p> <ol> <li>The requirement to publish accounts and how these are used by a variety of stakeholders.</li> </ol> <p>o Sections on: Why do companies have to publish accounts?; Statutory Accounts vs Annual Reports; Internal vs External stakeholder groups; An overview of the regulatory framework applied to the procedure of publishing accounts.</p> <ol> <li>Included in this section is an overview of the purpose and importance of the international accounting standards framework.</li> </ol> <p><em><strong>A section of this PowerPoint resources has also been dedicated to the numerical adjustments necessary for dealing with Corporation Tax – including treatment in the IS, SOFP and CFS.</strong></em></p> <p>There is also a comprehensive revision of 3.7 – Limited Company Accounts, including an overview of:<br /> • Income Statement (IS) for a Limited Company<br /> • Statement of Financial Position (SOFP) for a Limited Company<br /> • Statement of Changes in Equity (SOCE) for a Limited Company <em><strong>included in this section is an overview of how to deal with the revaluation of NCA in accordance with 3.16</strong></em></p>

<p>New Specification for AQA Accounting:</p> <p>3.14 Accounting for organisations with incomplete records</p> <p>The most comprehensive teaching resource for the new AQA Accounting Specification. Every single aspect of 3.14 ‘Accounting for organisations with incomplete records’ – has been covered.</p> <p>This includes a reference to the single entry vs double entry debate and the new techniques referenced in the specification. NEW for the Linear A LEVEL specification.</p> <p>Techniques explained are:</p> <ol> <li>Statements of affairs</li> <li>Control accounts</li> <li>Total accounts (expenses and incomes)</li> <li>Cash accounts/Bank accounts</li> <li>Depreciation of non-current assets (NCA)</li> <li>Calculation of profit or loss on disposal (FADA)</li> <li>Gross Profit Mark-up</li> <li>Gross Profit Margin</li> <li>Rate of Inventory Turnover</li> <li>Profit in Relation to revenue</li> <li>The use of financial statements to find missing figures</li> </ol> <p>Every single technique has been identified and carefully explained using numerous worked examples. Each technique also comes with questions that the students can complete.</p> <p>The WORKSHEETS are downloadable separately. (These work in close conjunction with the PowerPoint produced.)</p> <p>The PowerPoint has been fully edited and ‘animated’ for ease of use. Explanations are clear and concise and ‘fun’ examples have been used throughout.</p>

an excellent supportive booklet to help students studying the new AS Accounting A Level (for first teaching 2017). Includes layouts, explanatory notes and other useful material for the entire AS course.

Resources for a lesson on Suspense account. Including the correction of Errors and the use of the Journal. AQA Accounting - A Level. Updated for the NEW SPEC

<p>A complete PowerPoint resource with accompanying interactive activity calculation work sheet.</p> <p>This resource covers all of 3.8 <strong>Analysis and evaluation of financial information</strong> from the new Accounting A Level Spec for AQA.</p> <p>In the PowerPoint you will find simple explanatory notes on all elements of 3.8:</p> <ul> <li>Calculation and interpretation of financial measures and ratios.</li> <li>Appraising business performance by using financial statements and ratios.</li> <li>The difference between cash and profits and the effect of transactions on profitability and liquidity.</li> <li>The limitations of financial statements and ratio analysis when assessing business performance.</li> </ul> <p>This material comes with two example Income Statements and Statements of Financial Position (Company A and Company B) for the students to work with during the delivery of the lesson. Calculations can be done for all 12 ratios using these example companies.</p>

Resources on Errors, including explanations of the journal and CROPOC errors. Updated in line with the NEW AQA A Level Spec (2017)

Covers all the new content for the AS Spec (2017 - AQA) for Limited Companies, including:<br /> <br /> Income Statement<br /> Statement of Financial Position<br /> Statement of Changes in Equity<br /> <br /> An excellent (if a bit quirky) explanation of how reserves work. <br /> <br /> Lots of stuff on Shares (including carefully designed Share Game -which comes with its own worksheet and careful explanation). *****Entire lesson Activity****<br /> <br /> Definitions/explanations of all the key terminology (Dividends interim/final, authorised share capital, issues share capital, share premium, corporation tax)<br /> <br /> a very thorough explanation of the statement of changes in equity (updated for NEW SPEC - 2017) without a General Reserve.<br /> <br /> Preference Shares are NOT INCLUDED in line with the NEW SPEC<br /> <br /> Has been updated for the NEW Specification.<br /> <br /> NOTES: This resources also included Bonus and Rights Issue from the A Level Spec.

<p>A very detailed PowerPoint that covers all of 3.13 – Capital Investment Appraisal (from the new AQA specification).</p> <p>I have enlivened this topic with lots of context. Time has been spent making this resource very ‘user friendly’ and produced to a high standard. The PowerPoint includes numerous worked examples on both Payback and Net Present Value – these can be done collaboratively, by the teacher or by the students. All answers - with careful explanations - are included. These have been carefully ‘tiered’ to show the progression of the techniques (starting off easy – then becoming much harder).</p> <p>All of the specification requirements are covered:</p> <p>3.13 Capital investment appraisal</p> <p>The calculation and use of cash flows in capital investment appraisal. <br /> Payback and net present value (discounted cash flow) of a capital project. <br /> The benefits and limitations of the payback and net present value methods of capital investment appraisal. <br /> The use of capital appraisal measures in the evaluation of projects. The evaluation of projects could include:<br /> • financial factors<br /> • non-financial factors.</p> <p>You will also find a guide on how to address the NEW LOOK 25 mark exam question in Paper 2 – in which a Capital Investment Appraisal question is quite likely. Suggested approaches and layout for such a question is included in this all-inclusive resource.</p>

a fantastic presentation trying to get students to think like economists. Comes with accompanying handout.

<p>A collection of past exam questions on Incomplete Records from the AQA exam board.</p> <p>I have collated these to make it much easier to use. The corresponding answers have also been put together.</p> <p>Simply download and print!</p>

<p>A selection of questions taken from ACCN4 on investment appraisal. Organised around the topic of Investment Appraisal</p>

a full lesson of resources on Source Documents. Carefully updated for the NEW SPEC

<p>A collection of legacy exam question on SNCA and CFS from past AQA ACCN3 exam papers. Helpfully collated in a single downloadable format.</p>

<p>New Specification for AQA Accounting:</p> <p>3.14 Accounting for organisations with incomplete records</p> <p>I have collated a selection of WORK SHEETS on the various different techniques involved in incomplete records. Questions have been pulled from colleagues, textbooks and some of my own work.</p> <p>These have been split up to make it easier to teach the techniques in isolation.</p> <p>However, the worksheets (when completed in sequence) do start to amalgamate the various different techniques together.</p> <p><strong>These work best when combined with the PowerPoint I have produced.</strong></p>

<p>a useful short PowerPoint explaining the difference between these two tricky concepts at A Level Accounting</p>

<p>A resource put together for a lesson on SOFP (Balance Sheet) using new terminology and the new suggested layout for the AQA exam board.</p>

A lesson on Accounting Concepts.<br /> <br /> Updated for the NEW AQA AS Accounitng Spec (2017)<br /> <br /> Includes a student activity where-by the students make up a Revision Guide/Brochure explaining the concepts using the Notes-on-Concepts document provided.<br /> <br /> The Brochure file would need to be printed off in Brochure Form and double stapled

<p>A handy resource for revising investment appraisal form the new A Level Accounting AQA specification</p>

<ul> <li>A thorough explanation of the Garner vs Murray rule - suitable for Accounting A Level specification.</li> </ul>

<p>This is a pdf file of a presentation on how to assess the cash flow statement.</p> <p>Useful for the second year of the AQA accounting A - Level</p>