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Gce a Levels Principal of Accounting 2015

In: Business and Management

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PRINCIPLES OF ACCOUNTING
Higher 2 (2016)
(Syllabus 9755)
CONTENTS
Page

INTRODUCTION

2

AIMS

2

ASSESSMENT OBJECTIVES

2

SPECIFICATION GRID

2

SCHEME OF ASSESSMENT

3

SYLLABUS OUTLINE

3

SYLLABUS CONTENT

5

SUMMARY OF COMMONLY USED RATIOS

15

RESOURCES

16

Singapore Examinations and Assessment Board
 MOE & UCLES 2014

1

9755 H2 PRINCIPLES OF ACCOUNTING (2016)

INTRODUCTION
Principles of Accounting aims to provide candidates with a foundation course in accounting at a breadth and depth appropriate to the A Level. It is designed to provide candidates with a sound understanding of financial and managerial accounting procedures and an appreciation of its role in society.
The teaching approach emphasises the broad educational aspects of the subject rather than one which is vocational or professional in nature. There is no requirement to learn the published accounting standards.
Prior knowledge is not necessary for students offering this syllabus. It is not the intent of this syllabus to be a pre-requisite for any business-related courses.

AIMS
1.

Develop an understanding of the concepts, principles and practices of accounting and the ability to apply them in a variety of business and personal situations;

2.

Develop an understanding of the role of accounting as an information system for monitoring, problemsolving and decision-making in changing economic, social and technological environments;

3.

Develop a critical approach to analysing and evaluating accounting policies and practices;

4.

Develop skills of communication, analysis, interpretation and presentation of both qualitative and quantitative accounting information.

ASSESSMENT OBJECTIVES
AO1 Knowledge and Understanding
Demonstrate knowledge and understanding of accounting concepts, principles and practices related to the recording and presentation of financial activities of various entities.
AO2

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