UNIT 5 P1
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p1 hyam-karavadra-assignment-1-v2-unit-05-p1.doc
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BUSINESS LEVEL 3 UNIT 5 - P1,P2,P3,P4,P5,M1,M2&D1&D2
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Delivery of this unit should include a variety of methods that use a range of sources
and resources to enable learners to gain a wider knowledge and appreciation of the
accounting function. Accounting is a vital part of any organisation that deals with
money or monetary worth. Learners should be encouraged to appreciate that the
knowledge and skill
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UNIT 5 P1&P2 - describe the purpose of accounting for an organisation & explain the difference between capital and revenue items of expenditure and in
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To achieve P1, learners will describe clearly the main purpose of accounting for an
organisation. The description may be brief but it should be accurate and should
incorporate the recording of historical data to be able to check on financial
performance and position, as well as the planning aspect of management accounting. 
For P2, learners will be expected to identify the different categories of capital
income, capital expenditure, revenue income and revenue expenditure as listed in
the unit co...
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