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He worked as a Chartered Accountant for a number of years before entering the teaching profession and has become an experienced assessor of end of year examinations, and reviewer/presenter for various organisations . He is prolific writer of assessment material for VCE Accounting teachers and students and has a unique ability to engage students . He currently teaches VCE Accounting at Avila College and also works at Monash University delivering the first year Accounting program and Enhancement program to VCE students .  \nABOUT THE EDITOR  \nGreg Gould [B . Ed (Business Studies), B. Bus (Accounting)] has been teaching senior Accounting in government and independent schools for more than 30 years. Currently Greg is Head of Commerce at Methodist Ladies' College and a lecturer and tutor at Swinburne University for undergraduate and post graduate Accounting courses. He has developed extensive curriculum resources for teachers and students of Accounting using manual recording and Information and Communications Technology . He is a regular presenter at teacher professional development sessions for the Victorian Commercial Teachers Association (VCTA) and Victorian Curriculum and Assessment Authority (VCAA). He has presented student lectures in Accounting since 1995. He was a member of the VCAA writing panel for the current Accounting study design, and the Advice to teachers .  \nACKNOWLEDGEMENT  \nThe author and publisher would like to thank Greg Gould for his expertise and guidance in editing this 5th edition.  \nCOPYRIGHT AND DISCLAIMER  \nPlease note that this publication is protected by copyright laws and no part of the publication can be reproduced without the express permission of CPAP. Last updated in 2013.  \nThe publication is in no way connected to the VCAA. Readers should be aware that the advice provided throughout the publication is the advice of the authors alone, and not the VCAA.  \nCOMMERCE PRESENTATIONS AND PUBLICATIONS  \n206/1 Queens Rd  \nMelbourne Vic 3001  \nTEL: (03) 9866 2289  \nFax: (03) 9005 2717  \nEmail: cpap@commpap.com  \nISBN: 978-1-921813-48-1  \nABN: 19 619 387 012  \nThe CPAP Study Guide to VCE Accounting, th Edition by Adrian Peacock  \n3  \nTABLE OF CONTENTS  \nUNIT 3: FINANCIAL ACCOUNTING FOR A TRADING BUSINESS.............................................................................................................4  \nArea of Study 1: Recording and analysing financial data......................................................................................................................4  \nWHAT IS ACCOUNTING? ............................................................................................................................................................................. 6  \nACCOUNTING ASSUMPTIONS AND QUALITATIVE CHARACTERISTICS.............................................................................................................. 7  \nDOCUMENTS USED BY A BUSINESS TO RECORD FINANCIAL TRANSACTIONS .................................................................................................. 8  \nACCOUNTING ELEMENTS .......................................................................................................................................................................... 13  \nCLASSIFICATION OF ASSETS AND LIABILITIES ........................................................................................................................................... 14  \nGENERAL LEDGER WITH T-FORM ACCOUNTS.............................................................................................................................................. 1","cbCaihz1ICQ7pG9b","https://ap.wps.com/l/cbCaihz1ICQ7pG9b","pdf",3111051,51,"English","# Unit 3: Financial Accounting for a Trading Business\n## Area of Study 1: Recording and analysing financial data\n## What is Accounting?\n## Accounting assumptions and qualitative characteristics\n## Documents used by a business to record financial transactions\n## Accounting elements\n## Classification of assets and liabilities\n## General ledger with T-form accounts\n## General journal and general ledger – establishment of double entry system\n## Application exercise 1\n## General journal and general ledger – contribution of non-current assets at fair value\n## General journal and general ledger – credit purchases of inventory\n## General journal and general ledger – purchase returns to accounts payable\n## General journal and general ledger – cash payments\n## General journal and general ledger – credit sales of inventory\n## General journal and general ledger – sales returns from accounts receivable\n## General journal and general ledger – cash receipts\n## GST clearing account\n## General journal and general ledger - correction of errors\n## Purpose and use of the pre-adjustment trial balance","[{\"question\":\"Who are the author and editor of this CPAP study guide?\",\"answer\":\"Adrian Peacock is the author, with business and accounting qualifications and teaching experience for VCE Accounting. Greg Gould edited the edition and has over 30 years teaching senior Accounting, plus curriculum development experience.\"},{\"question\":\"What does the copyright and disclaimer section say?\",\"answer\":\"The publication is protected by copyright, and no part can be reproduced without express permission from CPAP. The advice in the publication is the authors’ only and is not connected to the VCAA.\"},{\"question\":\"What topics are covered under Unit 3 in the table of contents?\",\"answer\":\"Unit 3 focuses on Financial Accounting for a Trading Business, including recording and analysing financial data, accounting fundamentals, accounting elements, asset/liability classification, double-entry accounts, and related application exercises.\"}]","THE CPAP STUDY GUIDE TO VCE ACCOUNTING - 5th edition - about the author, editor, copyright and table of contents | PDF",1789905559,129]