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Certified Sommelier Exam (CMS 2) flashcards

AAT Level 2 Certificate in Accounting

This class was created by Brainscape user Bradley Collins. Visit their profile to learn more about the creator.

By: Bradley Collins
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Decks in this class (11)

Chapter 1 - The Accounting System
Learn the accounting system and how it all works.
11  cards
Chapter 2 - Financial Documents for Sales
What 7 documents are used in the ...,
What are two types of discount,
What is bulk discount
15  cards
Chapter 3 - Double-Entry and the Accounting Equation
What are double entry accounts,
What are the 4 types of financial...,
How are double entry accounts org...
14  cards
Chapter 4 - Accounting for Sales, Returns and Discounts
What does the term sales mean,
What is revenue income,
What is capital income
13  cards
Chapter 5 - Process Payments from Customers
What 3 financial documents are se...,
What is a remittance advice,
What 2 reasons are why remittance...
13  cards
Chapter 6 - Process Documents from Suppliers
What is the main concern of a bus...,
What 2 concerns are what a busine...,
What is electronic data interchan...
21  cards
Chapter 7 - Accounting for purchases, returns and discounts
What does the term purchases mean,
What is revenue expenditure,
What is capital expenditure
22  cards
Chapter 8 - Prepare Payments to Suppliers
What are the 5 financial document...,
What are the other 2 financial do...,
What are the 3 documents involved...
12  cards
Chapter 9 - Cash Book
What is the cash book,
What are the 2 ways that the cash...,
What are the 2 things a cash book...
18  cards
Chapter 10 - Petty Cash Book
What is the petty cash book,
What 5 things does the petty cash...,
What is the imprest system and ho...
8  cards
Chapter 11 - Initial Trial Balance
What is the trial balance,
What are the 3 key parts of the t...,
What is the order of final accounts
11  cards

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AAT Level 2 Certificate in Accounting

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