AS Level Accounting

A Level Accounting Revision

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"The Cambridge AS Accounting  syllabus (9706) introduces learners to the theory and concepts of accounting and the ways in which accounting is used in a variety of modern economic and business contexts." (CIE Syllabus 2022)

Hello fellow accountants I hope you are finding the www.aslevelaccounts.com website helpful. Please note we have a sister websites for IGCSE Accounting & Business Studies students and teachers at www.igcseaccounts.com & www.igcsebusiness.co.uk. This free as accounting site is divided into six parts under the navigation button notes section. Each of the six accounts topic sections contains notes to help you with your as level accounting revision. In addition, there is a Cambridge International Examinations past papers section with complete papers and past paper questions categorized into topics to help you practise perfection. Hopefully the resources on this website will be a valuable resource to teachers too!

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Part 1- Introduction to principles of accounting and double entry book-keeping
Part 2 - The financial statements of sole traders
Part 3 - Books of original entry such as cash books, petty cash books, journals, sales, purchases and returns day books.
Part 4 - Adjustments for financial statements such as depreciation, doubtful debts, bad debts, prepayments, errors and accruals.
Part 5 - Financial statements of other organisations such as partnerships, manufacturing and Club accounts.
Part 6 - Managerial Accounting such as absorption and marginal costing.
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1- Understanding the Principles of Accounts (free) - Click Here
2- Learn the Accounting Concepts (free) - Click Here
3- Understanding the Accounting Concept of Matching (free) - Click Here
4- Understanding the Accounting Concept of Prudence (free) - Click Here
5- Understanding the Accounting Equation (free) - Click Here 
6. Learn the Layout of the Ledger or 'T' Account (free) - Click Here
7. Learn the Double-entry for Assets & Liabilities (free) - Click Here
8. Learn the Double-entry for Drawings (free) - Click Here
9. Understand the Double-entry for Expenses & Revenue (free) - Click Here
10. Understand the Double-entry for Sales, Purchases & Returns (free) - Click Here
11. Learn to Balance Off a 'T' Account (free) - Click Here
12. Understand how to put together a Trial Balance (free) - Click Here
13. Understand Capital & Revenue Expenditure (free) - Click Here
14. Understand the Vertical Balance Sheet Structure (free) - Click Here
15. Understand how to draw a Vertical Income Statement (free) - Click Here
16. Understand Carriage Inwards and Outwards (free) - Click Here
17. Understanding Non Current Assets in a Balance Sheet (free) - Click Here
18. Understanding Working Capital in the Vertical Balance Sheet (free) - Click Here
19. Understanding the Financed by Section of a Balance sheet (free) - Click Here
​20. Understanding Business Documentation Quote to Invoice (free) - Click Here
21. Understanding Business Documentation Returns, Debit & Credit Notes (free) - Click Here
22. Learn how to draw up a Sales Day Book (free) - Click Here
23. Understand how to construct a Sales Returns Day Book (free) - Click Here
24. Learn how to draw a Purchases Day Book (free) - Click Here
25. Understand how to construct a Purchases Returns Day Book (free) - Click Here
26. Understand the Cash Book Discounts Allowed & Received  (free) - Click Here
27. Learn how to draw up a Three Column Cash Book (free) - Click Here
28. Understand the Imprest System & the Petty Cash Book (free) - Click Here
29. Learn how to draw the Petty Cash Book (free) - Click Here
30 Understand the Journal Day Book (free) - Click Here ​
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1. Understand how to draw up a Bank Reconciliation Statement (Free) - Click Here
2. Understand how to construct a Control Account (free) - Click Here
3. Understand why some transactions Cause and Irregular Balances in Control Accounts (Free) - Click Here
4. Understand how to calculate Depreciation using the Straight Line and Reducing Balance Methods - Click Here
5. Understand how to enter Depreciation transactions into 'T' Accounts using the double entry system - Click Here
6. Understand how to enter the Disposal of Fixed Assets into 'T' Accounts (Free) - Click Here
7. Understand how to enter Bad Debts transactions using the Double Entry System (Free) - Click Here
8. Understand how to enter Bad Debts Recovered transactions using the Double Entry System (Free) - Click Here
9. Understand how to enter the Provision for Bad Debts transactions using the Double Entry System - Click Here
10. Understand how to enter Accruals & Prepayments transactions using the Double Entry System - Click Here
11. Understand how to account for errors not affecting the Trial Balance - Click Here
12. Understand how to account for errors affecting the Trial Balance using the Suspense Account - Click Here
13. Understand how to complete final accounts from incomplete records - Click Here
14. Understand how to value stock - Click Here
15. Understand how to construct a Manufacturing Account - Click Here
16. Understand how to Construct Club Accounts - Click Here
17. Understand how to construct Partnership Accounts - Click Here
18. Understand how to construct Limited Liability Accounts - Click Here
                            NEW Free Revision Games
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1 The Accounting Equation and the Balance Sheet Questions - Quizizz Click Here
2 The Double-Entry System for Assets, Liabilities and Capital - Quizizz Click Here
3 The Asset of Stock - Quizizz Click Here
4 The Effect of Profit on Capital and the Double-Entry System for Expenses and Revenues - Quizizz Click Here
5 Balancing Off Accounts - Quizizz Click Here
6 The Trial Balance - Quizizz Click Here
7 Trading and Profit and Loss Accounts: An Introduction - Quizizz Click Here 
8 Balance Sheets - Quizizz Click Here
9 Trading and Profit and Loss Accounts and Balance Sheets: Further Considerations - Quizizz Click Here
10 Accounting Concepts - Quizizz Click Here
11 Books of Original Entry and Ledgers - Quizizz Click Here
12 The Banking System - Quizizz Click Here
13 Cash Books - Quizizz Click Here
14 The Sales Journal and the Sales Ledger - Quizizz Click Here
15 The Purchases Journal and the Purchases Ledger - Quizizz Click Here
16 The Returns Journals - Quizizz Click Here
17 The Journal - Quizizz Click Here
18 The Analytical Petty Cash Book and the Imprest System - Quizizz Click Here
19 Value Added Tax - Quizizz Click Here
20 Columnar Day Books - Quizizz Click Here
21 Employees' Pay - Quizizz Click Here
22 Computers and Accounting - Quizizz Click Here
23 Capital and Revenue Expenditure - Quizizz Click Here
24 Bad Debts, Provisions for Doubtful Debts, Provisions for Discounts on Debtors - Quizizz Click Here
25 Depreciation of Fixed Assets: Nature and Calculations - Quizizz Click Here
26 Double-Entry Records for Depreciation - Quizizz Click Here
27 Other Adjustments for Final Accounts - Quizizz Click Here
28 The Valuation of Stock - Quizizz Click Here
29 Bank Reconciliation Statements - Quizizz Click Here
30 Control Accounts - Quizizz Click Here
31 Errors not Affecting Trial Balance Agreement - Quizizz Click Here
32 Suspense Accounts and Errors - Quizizz Click Here
33 Introduction to Accounting Ratios - Quizizz Click Here
34 Single Entry and Incomplete Records - Quizizz Click Here
35 Receipts & Payments Accounts and Income & Expenditure Accounts - Quizizz Click Here
36 Manufacturing Accounts - Quizizz Click Here
37 Departmental Accounts ​- Quizizz Click Here