67658 Unit f011 Accounting Principles Scheme of Work and Lesson Plan Booklet

8/10/2019 67658 Unit f011 Accounting Principles Scheme of Work and Lesson Plan Booklet

1/27

Support Material

GCE AccountingOCR Advanced Subsidiary GCE in Accounting: H011

Unit: 011

!"is Support Material boo#let is designed to acco$pany t"e OCR Advanced SubsidiaryGCE speci%ication in Accounting %or teac"ing %ro$ Septe$ber &00'(


2/27

Contents

Contents 2

Introduction 3

Schemes of Work: GCE Accounting H011: Unit F011

S!m"#e $esson %#!n: GCE Accounting H011: Unit F011 21

&ther forms of Su""ort 22

2 of 2' GCE Accounting


3/27

)ntroduction

*ac#ground

A ne+ structure o% assess$ent %or A ,evel "as been introduced- %or %irst teac"ing %ro$ Septe$ber&00'( So$e o% t"e c"anges include:

!"e introduction o% stretc" and c"allenge .including t"e ne+ A/ grade at A& to ensure t"at

every young person "as t"e opportunity to reac" t"eir %ull potential

!"e reduction or re$oval o% course+or# co$ponents %or $any 2uali%ications to lessen t"e

volu$e o% $ar#ing %or teac"ers

A reduction in t"e nu$ber o% units %or $any 2uali%ications to lessen t"e a$ount o%

assess$ent %or learners

A$end$ents to t"e content o% speci%ications to ensure t"at content is up3to3date and

relevant(

OCR "as produced an overvie+ docu$ent- +"ic" su$$arises t"e c"anges to Accounting( !"iscan be %ound at((()ocr)org)uk* along +it" t"e ne+ speci%ication(

)n order to "elp you plan e%%ectively %or t"e i$ple$entation o% t"e ne+ speci%ication +e "ave

produced t"ese Sc"e$es o% 4or# and Sa$ple ,esson 5lans %or Accounting( !"ese SupportMaterials are designed %or guidance only and play a secondary role to t"e Speci%ication(

Our Et"os

All our Support Materials +ere produced 6by teac"ers %or teac"ers7 in order to capture real li%ecurrent teac"ing practices and t"ey are based around OCR7s revised speci%ications( !"e ai$ is %or

t"e support $aterials to inspire teac"ers and %acilitate di%%erent ideas and teac"ing practices(

Eac" Sc"e$e o% 4or# and set o% sa$ple ,esson 5lans is provided in:

58 %or$at %or i$$ediate use

4ord %or$at so t"at you can use it as a %oundation to build upon and a$end t"e content to

suit your teac"ing style and students7 needs(

!"e Sc"e$e o% 4or# and sa$ple ,esson plans provide e9a$ples o% "o+ to teac" t"is unit and t"eteac"ing "ours are suggestions only( So$e or all o% it $ay be applicable to your teac"ing(

!"e Speci%ication is t"e docu$ent on +"ic" assess$ent is based and speci%ies +"at content and

s#ills need to be covered in delivering t"e course( At all ti$es- t"ere%ore- t"is Support Materialboo#let s"ould be read in conunction +it" t"e Speci%ication( )% clari%ication on a particular point is

soug"t t"en t"at clari%ication s"ould be %ound in t"e Speci%ication itsel%(

GCE Accounting 3 of 2'
http://www.ocr.org.uk/http://www.ocr.org.uk/http://www.ocr.org.uk/


4/27

A Guided !our t"roug" t"e Sc"e$e o% 4or#

+ of 2' GCE Accounting

; )nnovative !eac"ing )deaAll t"e teac"ing ideas contained in t"e SO4 are innovative- but t"e icon is used toHig"lig"t e9ceptionally innovative ideas(

; Stretc" < C"allenge Activity!"is icon is added at t"e end o% te9t +"en t"ere is an e9plicit opportunity to o%%erStretc" and C"allenge(

; )C! Opportunity!"is icon is used to illustrate +"en an activity could be taug"t using )C!%acilities(


5/27

; )nnovative teac"ing idea ; Stretc" and c"allenge opportunityidea

; )C! opportunity

ACCOU=!)=G H011: ACCOU=!)=G 5R)=C)5,ES 011

SUGGES,E-,EACHI.G

,I/E

1 HOUR ,&%ICAEA

)=!RO8UC!)O= !O ACCOU=!)=G 5R)=C)5,ES: !HE RO,E O ACCOU=!)=G

,&%ICSUGGES,E- ,EACHI.G A.-

H&/EW& AC,II,IESSUGGES,E- ES&UCES %&I.,S ,& .&,E

!"e Role o% Accounting E9plain t"e need to #eep accountingrecords %or bot" internal and e9ternal use(

!"e role o% t"e accountant in calculating

pro%it and preparing %inancial state$ents

and planning %or decision $a#ing

Rob >ones *usiness Accounting

!ony *lac#+ood Accounting %or *usiness

A brie% introduction- covering t"e role o%

accounting

)t +ould also be use%ul to provide students

+it" an outline o% t"e topics covered +it"in

t"e speci%ication

GCE Accounting of 2'


6/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

& HOURS ,&%IC

AEA

)=!RO8UC!)O= !O ACCOU=!)=G 5R)=C)5,ES: !HE ACCOU=!)=G E?UA!)O=

,&%IC SUGGES,E- ,EACHI.G A.-H&/EW& AC,II,IES

SUGGES,E- ES&UCES %&I.,S ,& .&,E

Assets- Capital- ,iabilities 8e%ine assets- capital and liabilities

Use t"ese ter$s to %or$ t"e accounting

e2uation dra+ing up a *alance S"eet in

"ori@ontal %or$at

Start +it" t"e introduction o% capital to

prepare t"e %irst *alance S"eet

ollo+ t"is +it" a series o% transactions and

t"e i$pact on t"e *alance S"eet(

ran# 4ood *usiness Accounting 1 !"e i$portance o% good accounting

presentation can be e$p"asised rig"t %ro$

t"e start in t"e preparation o% *alance

S"eets

!"e correct title as atB can be "ig"lig"ted

%or eac" transaction

of 2' GCE Accounting


7/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

1131

HOURS

,&%IC

AEA

)=!RO8UC!)O= !O ACCOU=!)=G 5R)=C)5,ES: !HE 8OU*,E3E=!RD SDS!EM O *OOEE5)=G



Rules o% double3entry !"e %irst transaction s"ould be %or startingup a business( 8ebit Cas"F*an#- Credit

Capital

8evelop to prepare ledger accounts %or

assets and liabilities

8e%ine purc"ases- sales- purc"ase returns

and sales returns

Record transactions %or goods

8istinguis" bet+een cas" and credit

transactions

5repare ledger accounts %or e9penses and

revenues

8e%ine dra+ings and record in t"e ledger

accounts

E9plain stages %or balancing accounts

*alance ledger accounts

8iscuss t"e use%ulness o% double3entry

boo#3 #eeping in providing in%or$ation

necessary %or t"e preparation o% %inancial

ran# 4ood *usiness Accounting 1 !"ere are t+o $ain approac"es to double

entry

o 8ebit 3 Receiving

o Credit 3 Giving

o Relating to

increasesFdecreases in

assets capital and liabilities

o Eit"er approac" is acceptable

o !"e earlier c"apters in t"e

suggested resource provide

an e9tensive range o%

practical boo#3#eeping

e9ercises

o )t is +ort" spending ti$e on

double3entry boo#3#eeping ast"e s#ills developed underpin

$uc" o% t"e course

o Good %or$at including use o%

ruler and totalling on t"e

sa$e line

GCE Accounting ' of 2'


8/27


; )C! opportunity


SUGGES,E-,EACHI.G

,I/E

1131

HOURS,&%ICAEA

)=!RO8UC!)O= !O ACCOU=!)=G 5R)=C)5,ES: !HE 8OU*,E3E=!RD SDS!EM O *OOEE5)=G



state$ents o Correct use o% narrative +it"in

t"e ledger- including:

o *alance cFd or *al cFd

o *alance bFd or *al bFd



9/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

&3 HOURS ,&%IC

AEA

!HE !R)A, *A,A=CE



Content and 5urpose E9plain t"e purpose o% t"e !rial *alance int"e preparation o% t"e %inal accounts

ro$ a set o% ledger accounts prepare a

!rial *alance

5reparation o% t"e !rial *alance %ro$ ledger

account e9ercises- covered earlier in t"e

course

ran# 4ood *usiness Accounting 1 5reparation o% t"e !rial *alance brings

toget"er t"e double3entry syste$ and

preparation o% %inal accounts

?uestions +ill not be set on t"e preparation

o% t"e !rial *alance in t"e e9a$ination



10/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

3 HOURS ,&%IC

AEA

)=A, ACCOU=!S: SO,E !RA8ER



!rading and 5ro%it and ,ossAccount

8e%ine cost o% sales- gross pro%it and net

pro%it

E9plain layout o% t"e !rading and 5ro%it and

,oss Account

5reparation o% t"e !rading and 5ro%it and

,oss Account

ran# 4ood *usiness Accounting 1

&00 >un &00 ?

!"is provides an introduction to %inal

accounts

At t"is stage preparation $ay be to

"ori@ontal or vertical layout

!"e use o% correct title:

6%or t"e year ended7

*alance S"eet E9plain layout o% t"e *alance S"eet

5reparation o% t"e *alance S"eet(

5reparation o% %inal accounts

At t"is stage preparation $ay be to

"ori@ontal or vertical layout

!"e use o% correct title:

6as at7



11/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

& 3 HOURS ,&%IC

AEA

)=!RO8UC!)O= !O ACCOU=!)=G 5R)=C)5,ES: !HE CASH *OO



!+o3Colu$n Cas" *oo# )denti%y t"e purpose o% t+o3colu$n Cas"*oo#- co$bining cas" and ban#

transactions into one account(

5rocess accounting transactions into a t+o3

colu$n Cas" *oo#

*alance o%% t"e Cas" *oo# to s"o+ cas"

and ban# balances


&00 >un &00 ?

!ransactions s"ould include contra entries

)llustrations s"ould include a ban# overdra%t

?uestions +ill not be set including IA!

!"ree3Colu$n Cas" *oo# 8i%%erentiate bet+een cas" and tradediscounts

E9plain t"e ledger accounts %or discounts

allo+ed and discounts received

)denti%y t"e purpose o% t"e t"ree3colu$n

Cas" *oo# incorporating colu$ns %or

discounts allo+ed and discounts received

5rocess accounting transactions into a

t"ree3 colu$n Cas" *oo# and ledger

accounts %or discounts allo+ed and

discounts received

E$p"asise t"at cas" discounts are given %or

pro$pt pay$ents- and not necessarily %or

cas" pay$ents



12/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

1 HOUR ,&%IC

AEA

ACCOU=!)=G CO=CE5!S : !HE RECOG=)!)O= A=8 A55,)CA!)O= O ACCOU=!)=G CO=CE5!S



Recognising AccountingConcepts

Outline t"e concepts o% going concern-

accruals- prudence- consistency- cost-

$ateriality- business entity- $oney

$easure$ent- realisation and dual aspect




At t"is stage only an outline o% eac" concept

is re2uired

Applications can be dealt +it" in speci%ic

topics- %ollo+ed by an overvie+ later in t"e

unit



13/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

13& HOURS ,&%IC

AEA

C,ASS))CA!)O= O EJ5E=8)!URE



Capital and RevenueE9penditure

8e%ine capital e9penditure

8e%ine revenue e9penditure

E9plain t"e treat$ent o% revenue

e9penditure in t"e 5ro%it and ,oss Account

E9plain t"e treat$ent o% capital e9penditure

in t"e *alance S"eet

8iscuss t"e e%%ects on t"e %inal accounts

due to incorrect treat$ent o% capital and

revenue e9penditure

Apply and e9plain t"e concepts o% going

concern- accruals and $ateriality


001 >un &00K C"oco

&00 >un &00 Elaine 4ong

!"e treat$ent o% delivery- installation-

$aintenance and legal %ees



14/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

L3' HOURS ,&%IC

AEA

CHA=G)=G ASSE! IA,UES



Reasons %or Accounting %or8epreciation!"e Causes o% 8epreciation

8e%ine depreciation and e9plain +"y

depreciation is provided %or in t"e %inal

accounts

E9plain t"e ter$s cost- use%ul li%e and

residual value

8iscuss t"e causes o% depreciation




011 Speci$en 4alnut

001 >un &00K C"oco

&00 >un &00K en Reed

001 >an &00K ennet" *ull

&00 >an &00K 4at#ins

&00 >un &00L *eta9

&00 >un &00 4indsor

&00 >un &00 *ailey

&00 >an &00& alcon

&00 >an &001 Iiolet

Students s"ould distinguis" bet+een +"y

depreciation is provided in t"e %inal accounts

and t"e causes o% depreciation

4"en 2uestions re%er to %inal accounts-

students s"ould re%er to t"e e%%ect on t"e

!rading and 5ro%it and ,oss Account and t"e

*alance S"eet

1+ of 2' GCE Accounting


15/27


; )C! opportunity


SUGGES,E-,EACHI.G

,I/E

L3' HOURS ,&%ICAEA




Met"ods o% Calculating8epreciation

E9plain t"e reducing balance and straig"t

line $et"ods

Calculate depreciation using reducing

balance and straig"t line $et"ods

Select and evaluate t"e $ost appropriate

$et"od o% calculating depreciation on

di%%erent types o% %i9ed assets

Calculations %or t"e straig"t line $et"od $ay

be as a percentage o% cost or by %or$ula

Calculations %or depreciation $ay be %or

eac" $ont" o% o+ners"ip

=o 2uestions +ill be set involving part

e9c"ange

Accounting Entries %or8epreciation

5reparation o% ledger accounts %or %i9ed

assets- depreciation and disposals

5repare %inal accounts e9tracts %or

depreciation

)n addition to $ar#s %or correct calculations-

$ar#s $ay also be a+arded %or t"e correct

narrative +it"in ledger accounts

*alance S"eet e9tracts s"ould s"o+ net

boo# value

8epreciation and AccountingConcepts

Apply and e9plain t"e accounting concepts

o% going concern- accruals- prudence-

consistency- cost and $ateriality to

depreciation

Concepts s"ould be relevant to depreciation

5roble$s involved inAccounting %or 8epreciation

Selection o% appropriate $et"od %or di%%erent

types o% %i9ed assets

Esti$ating t"e use%ul li%e and residual value

o% a %i9ed asset

8epreciation is a boo#3#eeping entry and

not a %lo+ o% cas"

8epreciation does not provide %or t"e

replace$ent o% a %i9ed asset



16/27


; )C! opportunity


SUGGES,E-,EACHI.G

,I/E

L3' HOURS ,&%ICAEA




8eter$ination o% t"e cost o% a %i9ed asset 8ealing +it" delivery- installation-

$aintenance and legal %ees



17/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

3L HOURS ,&%IC

AEA

,E8GER E=!R)ES A=8 A8>US!ME=!S: *A8 8E*!S A=8 !HE 5ROI)S)O= OR 8OU*!U, 8E*!S



*ad 8ebts E9plain bad debts- including calculationsand preparation o% ledger accounts and

5ro%it and ,oss Account e9tracts




001 >un &00K Matti Spicer

&00 >un &00K Ric"ards

&00 >an &00L =iata9

&00 >an &00 C"ilver

&00 >an &00 en 5ool

&00 >an &00 * >o"n

&00 >an &00& * *ird

?uestions $ay include debtor7s accounts

%ully +ritten o%% as bad debts and debtor

accounts +"ere a proportion o% t"e debt is

recovered and t"e re$ainder +ritten o%% as a

bad debt

5rovision %or 8oubt%ul 8ebts E9plain provisions %or doubt%ul debts

8iscuss t"e %actors used in deter$ining t"e

provision %or doubt%ul debts

Calculations $ay include speci%ic and

general provisions

Correct narrative s"ould be used in ledger

accounts %or *ad 8ebts and t"e 5rovision

GCE Accounting 1' of 2'


18/27


; )C! opportunity


SUGGES,E-,EACHI.G

,I/E

3L HOURS ,&%ICAEA

,E8GER E=!R)ES A=8 A8>US!ME=!S: *A8 8E*!S A=8 !HE 5ROI)S)O= OR 8OU*!U, 8E*!S



Calculations %or t"e creation- increase and

decrease o% t"e provision %or doubt%ul debts

5repare ledger accounts %or t"e provision

%or doubt%ul debts and 5ro%it and ,oss

Account e9tract(

5repare *alance S"eet e9tracts s"o+ing

net debtors(

%or 8oubt%ul 8ebts

Aged 8ebtors Sc"edule E9plain and use in%or$ation %ro$ an Aged8ebtors Sc"edule

?uestions +ill not be set re2uiring t"e

preparation o% an Aged 8ebtors Sc"edule

Monitoring and Control o%8ebtors

8iscuss steps to "elp prevent bad debts

Evaluation o% credit control policies(

Accounting Concepts Apply and e9plain t"e accounting conceptso% accruals- prudence- consistency and

$ateriality



19/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

3L HOURS ,&%IC

AEA

,E8GER E=!R)ES A=8 A8>US!ME=!S: ACCRUA,S A=8 5RE5ADME=!S



Accounting %or Accruals and5repay$ents

E9planation o% accruals and prepay$ents

%or e9pense accounts

5reparation o% ledger accounts including

opening balances %or e9penses accrued and

prepaid

E9planation o% accruals and prepay$ents

%or revenue accounts

5reparation o% ledger accounts including

opening and closing balances %or revenues

accrued and prepaid

5repare 5ro%it and ,oss Account e9tracts %or

e9penses and revenues

5repare *alance S"eet e9tracts %or accruals

and prepay$ents




001 >an &00K Sing"

&00 >an &00K *eese

&00 >un &00L 4ong

&00 >an &00 =ic# Green+ood

&00 >an &00 *aglan

&00 >un &00& , 4ing

&00 >an &001 >ade

)n addition to $ar#s %or correct calculation-

$ar#s $ay also be a+arded %or t"e correct

narrative- including opening and closing

balances in ledger accounts

*alance S"eet e9tracts s"ould include t"e

appropriate sub "eading %or Current Assets

and Current ,iabilities



20/27


; )C! opportunity


SUGGES,E-,EACHI.G

,I/E

1131HOURS

,&%ICAEA




!rading and 5ro%it and ,ossAccounts

or$at s"o+ing layout %or vertical !rading

and 5ro%it and ,oss Account(


011 Speci$en Scarlett

001 >un &00K A#s"ar >aberi

&00 >un &00K Andy *o+den

001 >an &00K ,aurence ,a$b

&00 >an &00K Martin Gri%%it"s

&00 >un &00L Glenn 4"ite

&00 >an &00L ,aurence eston

&00 >un &00 8ave =e+$an

&00 >an &00 Malcol$ McGeary

&00 >un &00 en *ailey

&00 >an &00 5ete !albot

&00 >un &00 5 Ialley

&00 >an &00 R"ian 8arcy

!"is is a #ey topic bringing toget"er $uc" o%

t"e +or# covered during t"e unit

!"e topics in t"is section $ay overlap +it"in

a 2uestion



21/27


; )C! opportunity


SUGGES,E-,EACHI.G

,I/E

1131

HOURS,&%ICAEA




&00 >un &001 * Coates



22/27


; )C! opportunity


SUGGES,E-,EACHI.G

,I/E

1131HOURS

,&%ICAEA




*A,A=CE SHEE!S ORMA! SHO4)=G ,ADOU! OR

IER!)CA, *A,A=CE SHEE!

)=A, ACCOU=!S EJ5,A)= S!AGES )=IO,IE8 )= !HE5RE5ARA!)O= O )=A, ACCOU=!S

ROM A !R)A, *A,A=CE A=8

A8>US!ME=!S

5RE5ARA!)O= O )=A, ACCOU=!S

ROM !HE !R)A, *A,A=CE- A=8

A8>US!ME=!S

5RESE=!A!)O= !O IER!)CA, ORMA!-

A,!HOUGH =O! ESSE=!)A,- )S

5REERRE8

A55,)CA!)O= O ACCOU=!)=G

CO=CE5!S !O )=A, ACCOU=!S



23/27


; )C! opportunity


SUGGES,E-

,EACHI.G,I/E

13& HOURS ,&%IC

AEA

ACCOU=!)=G CO=CE5!S: !HE RECOG=)!)O= A=8 A55,)CA!)O= O ACCOU=!)=G CO=CE5!S

CONT.



!"e Application o% AccountingConcepts

Apply t"e concepts o% going concern-

accruals- prudence- consistency- cost-

$ateriality- business entity- $oney

$easure$ent- realisation and dual aspect

to given scenarios




&00 >an &00L ?

&00 >an &00 5ond

Concepts $ay be applied to any o% t"e

topics covered in t"e unit



24/27

Sa$ple GCE ,esson 5lan

Accounting H011 Accounting 5rinciples 011

Calculating 8epreciation

OCR recognises t"at t"e teac"ing o% t"is 2uali%ication above +ill vary greatly %ro$ sc"ool to sc"ooland %ro$ teac"er to teac"er( 4it" t"at in $ind t"is lesson plan is o%%ered- as a possible approac"

but +ill be subect to $odi%ications by t"e individual teac"er(

,esson lengt" is assu$ed to be one hour(

$e!rning &67ecti8es for the #esson

Obective 1 ,earners to be able to calculate depreciation using t"e straig"t line $et"od(

Obective & ,earners to be able to calculate depreciation using t"e reducing balance$et"od(

ec!" of "re8ious e9"erience !nd "rior kno(#edge

Set a 2uic# 2uestion and ans+er test on t"e de%inition o% depreciation and t"e causes o%depreciation(

Content

,ime Content $ins Recap on previous #no+ledge( !eac"er tests learner understanding by verbal

2uestioning(

10 $ins )ntroduction to t"e straig"t line $et"od o% depreciation using %or$ula( !eac"erprovides interactive "andout stating %or$ula and giving illustration o% datare2uired( ,earners use data and apply t"e %or$ula to calculate depreciation(!eac"er develops ans+ers on board- c"ec#ing learners #no+ledge(

10 $ins !eac"er e9plains t"e straig"t line $et"od calculate using o% cost givingillustration o% data re2uired( ,earners use data and apply to calculatedepreciation( !+o %urt"er 2uestions given in si$ilar %or$at to calculatedepreciation( !eac"er develops ans+er on board- c"ec#ing learners

#no+ledge(1 $ins )ntroduction to reducing balance $et"od o% depreciation( !eac"er providesinteractive "andout stating cost and percentage to be applied( ,earnerscalculate depreciation and +ritten do+n value eac" year over a %our yearperiod( !+o %urt"er 2uestions in si$ilar %or$at to calculate depreciation and+ritten do+n value eac" year over a %our year period( !eac"er developsans+ers on board- c"ec#ing learners #no+ledge(

10 $ins ,earners given a %urt"er 2uestion +"ere eac" $et"od $ust be applied to t"esa$e %i9ed asset(

Conso#id!tion

,ime Content $inutes 8iscussion o% outco$es using t"e t+o $et"ods and appropriateness to

di%%erent types o% %i9ed asset(

$inutes Recap o% $et"ods discussed and "o$e+or# given on %urt"er calculations(

2+ of 2' GCE Accounting


25/27

Ot"er %or$s o% Support

)n order to "elp you i$ple$ent t"e ne+ Accounting speci%ication e%%ectively- OCR o%%ers aco$pre"ensive pac#age o% support( !"is includes:

OCR !raining

Get e!d;introducing the ne( s"ecific!tions

A series o% REE "al%3day training events are being run during Autu$n &00K- to give you anovervie+ o% t"e ne+ speci%ications(

Get St!rted;to(!rds successfu# de#i8er of the ne( s"ecific!tions

!"ese %ull3day events +ill run %ro$ Spring &00' and +ill loo# at t"e ne+ speci%ications in $ore

dept"- +it" e$p"asis on %irst delivery(

Iisit +++(ocr(org(u#%or $ore details(

Mill 4"ar% !raining

Additional events are also available t"roug" our partner- Mill 4"ar% !raining( )t o%%ers a range o%courses on innovative teac"ing practice and +"ole3sc"ool issues 3 +++($ill3+"ar%3training(co(u# (

e3Co$$unities

Over K0 e3Co$$unities o%%er you a %ast- dyna$ic co$$unication c"annel to $a#e contact +it"

ot"er subect specialists( Our online $ailing list covers a +ide range o% subects and enables you tos"are #no+ledge and vie+s via e$ail(

Iisit "ttps:FFco$$unity(ocr(org(u#-c"oose your co$$unity and oin t"e discussionN

http://www.ocr.org.uk/http://www.mill-wharf-training.co.uk/https://community.ocr.org.uk/https://community.ocr.org.uk/http://www.ocr.org.uk/http://www.mill-wharf-training.co.uk/https://community.ocr.org.uk/


26/27


27/27

Endorsement

OCR endorses a range o% publis"er $aterials to provide 2uality support %or centres delivering its2uali%ications( Dou can be con%ident t"at $aterials branded +it" OCR7s O%%icial 5ublis"ing 5artnerB

or Approved publicationB logos "ave undergone a t"oroug" 2uality assurance process to ac"ieveendorse$ent( All responsibility %or t"e content o% t"e publis"er7s $aterials rests +it" t"e publis"er(

!"ese endorse$ents do not $ean t"at t"e $aterials are t"e only suitable resources available or

necessary to ac"ieve an OCR 2uali%ication( Any resource lists +"ic" are produced by OCR s"all

include a range o% appropriate te9ts(

67658 Unit f011 Accounting Principles Scheme of Work and Lesson Plan Booklet

Documents

Transcript of 67658 Unit f011 Accounting Principles Scheme of Work and Lesson Plan Booklet