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ZIMSEC · Form 6 · Upper 6 · Syllabus 6001

Accounting

6 topics6 with notes

ZIMSEC Form 6 · Upper 6 Cambridge Form 6 · Upper 6
Upper 6Writing A Level finals this year?Revision mode: every Accounting past paper by year, with marking schemes, and a checklist of the whole syllabus.
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  1. Limited company accounts Loan notes (debentures) are long-term borrowings; interest is an expense, paid whether or not the company makes a profit. Notes 1 PDF
  1. Statement of cash flows A statement of cash flows explains changes in cash and cash equivalents, under three headings (IAS 7). Notes 1 PDF
  1. Ratio analysis and interpretation Based on historical data, affected by different accounting policies and inflation, may be distorted at the year end, and ignore non-financial factors. Notes 1 PDF
  1. Costing: marginal and absorption costing Only variable costs are charged to units; fixed costs are period costs. Notes 1 PDF
  2. Budgeting and standard costing Financial plans for a future period: sales, production, purchases, labour, cash and master budgets. Notes 1 PDF
  3. Capital investment appraisal Investment appraisal helps choose between long-term projects. Notes 1 PDF