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© Ian Harrison 2013

ISBN 978-1-4441-7206-5
eISBN 978-1-4441-7208-9

First printed 2013
Impression number 5 4 3 2 1
Year 2017 2016 2015 2014 2013

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Getting the most from this book

Examiner tips

Advice from the examiner on key points in the text to help you learn and recall unit content, avoid pitfalls, and polish your exam technique in order to boost your grade.

Knowledge check

Rapid-fire questions throughout the Content Guidance section to check your understanding.

Knowledge check answers

Turn to the back of the book for the Knowledge check answers.

Summary

•  Each core topic is rounded off by a bullet-list summary for quick-check reference of what you need to know.

Questions & Answers

About this book

This student guide is an ideal resource for your revision of AQA Accounting A2 Unit 3: Further Aspects of Financial Accounting.

The guide is in two sections:

•  Content Guidance covers the content of Unit 3.

•  Questions and Answers provides ten questions; each question focuses on a specific area of content. Each question is based on the format of the A2 examination papers and is followed by two sample answers (an A-grade and a lower-grade response) together with comments by the examiner.

You should read the relevant topic area in the Content Guidance section before you attempt the question from the Questions and Answers section. Only read the specimen answers after you have attempted the question yourself.

Aims of the A2 qualification

The A2 accounting course aims to encourage you to develop:

•  an understanding of the importance of effective accounting information systems and an awareness of their limitations

•  a critical approach to the appraisal of financial issues and business practices

•  an understanding of the purposes, principles, concepts and techniques of accounting

•  the transferable skills of numeracy, communication, ICT, application, presentation, interpretation, analysis and evaluation in an accounting context

•  an appreciation of the effects of economic, legal, ethical, social, environmental and technological influences on accounting decisions

•  a capacity for methodical and critical thought, which serves as an end in itself, as well as a basis for further study of accounting and other subjects