Pearson EdexcelQualificationsPEARSON EDEXCEL INTERNATIONAL AS /A LEVELACCOUNTINGSTUDENT BOOK 1JOHN BELLWOODHILARY FORTESPEARSON EDEXCELINTERNATIONAL AS/A LEVELACCOUNTINGStudent Book 1John BellwoodHilary FortesPublshed by Pearson Education Limited,80 Strand,London,WC2R ORL.Images;71 Shutterstock:Nishihama/Shutterstock;72 Getty Images:Hinterhauswww.pearsonglobalschools.comCopies of official specifications for all Edexcel qualifications may be found on the website:74(bl)Shutterstock:Baloncici/Shutterstock:75 123RF:Buthsakon Lojanaparb/123RF;https://qualifications.pearson.comGeorge Rudy/Shutterstock:81 Shutterstock:Lisa S/Shutterstock 85 Shutterstock:Designed by Pearson Education Limited 2019Shutterstock:91 123RF:Alenin/123RF:94 Shutterstock:Maxx-Studio/Shutterstock;Typeset by Pearson CSCEdited by Jess White and Sarah WrightOriginal illustrations Pearson Education Limited 2019109 Shutterstock:Daxiao Productions/Shutterstock:115 Shutterstock:PzAxe/Cover design by Pearson Education Limited 2019Shutterstock:116 123RF:Folewu/123RF:121 Shutterstock:Rawpixel.com/Shutterstock:Picture research by Integra123 Shutterstock:ESB Professional/Shutterstock:124 Shutterstock:M Taira/Shutterstock:125 123RF:Industryview/123RF;127 Shutterstock:540631/Shutterstock:Cover images:Front:Getty Images:olaser/Getty Images129 123RF:Auremar/123RF:130 Shutterstock:Stillfx/Shutterstock;131 Shutterstock:Mark Soon/Shutterstock 134 Shutterstock:Vladimir Volodin/Shutterstock:137 123RF:Yakov Oskanov/123RF:140 Shutterstock:LouisNguyen/The rights of John Bellwood and Hilary Fortes to be identified as author of this work have beerShutterstock:141 Shutterstock:Sam72/Shutterstock;142 Shutterstock:Fizkes/asserted by them in accordance with the Copyright,Designs and Patents Act 1988.Shutterstock:145 Shutterstock:Zeljkodan/Shutterstock:148 Shutterstock:Shutterstock.First published 2019153 Shutterstock:Fertas/Shutterstock:156 Shutterstock:Tashatuvango/Shutterstock:22212019157 Shutterstock:Nicholas 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Shutterstock:3D_Creation/Shutterstock:220 123RF:Gnomeand/123RF.Printed by Neografia in SlovakiaAll other images Pearson EducationThe authors and publisher would lke to thank the following individuals and organisations forThe authors and publisher would like to kindly thank Nicolas Demetriou,Munawar Hameed,permission to reproduce photographs/copyright material:Edwin Ka Hou Lo,Md Mizanur Rahman and Linda Stringer for their valuable assistance in theText Credit(s):219:ICAEW Code of EthicsEndorsement statementIn order to ensure that this resource offers high-quality support for the associated Pearsonqualification,it has been through a review process by the awarding body.This processconfirms that this resource fully covers the teaching and leaming content of the specification(Key:b-bottom:c-centre;I-left:r-right:t-top)or part of a specification at which it is aimed.It also confirms that it demonstrates2 Getty Images:Zanariah Salam/EyeEm/Getty Images:4 123RF:Rob Marmion/123RF;an appropriate 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