Cape Essay

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CARIBBEAN EXAMINATIONS COUNCIL Caribbean Advanced Proficiency Examination ® CAPE® ACCOUNTING SYLLABUS Effective for examinations from May-June 2013 CXC A8/U2/12 Published by the Caribbean Examinations Council All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form, or by any means electronic, photocopying, recording or otherwise without prior permission of the author or publisher. Correspondence related to the syllabus should be addressed to: The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica Telephone Number: + 1 (876) 630-5200 Facsimile Number: + 1 (876) 967-4972 E-mail Address: cxcwzo@cxc.org Website: www.cxc.org Copyright © 2012 by Caribbean Examinations Council The Garrison, St Michael BB14038, Barbados CXC A8/U2/12 This document CXC A8/U2/12 replaces CXC A8/U2/01 issued in 2001. Please note that the syllabus has been revised and amendments are indicated by italics. First issued 2001 Revised 2012 Amended 2013 Please check the website, www.cxc.org for updates on CXC’s syllabuses. CXC A8/U2/12 Contents INTRODUCTION ..................................................................................................................... i RATIONALE ............................................................................................................................ 1 AIMS ...................................................................................................................................... 2 SKILLS AND ABILITIES TO BE ASSESSED ................................................................................. 2 PRE-REQUISITES OF THE SYLLABUS....................................................................................... 2 STRUCTURE OF THE

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