UNIT 1 The Accounting Environment

1. Types of business organisation

2.Use of technology in accounting

3.Professional ethics and introduction to accounting concepts

Unit 2 Introduction to bookkeeping

4.Business Documentation

5.Books of original entry

6. Ledger accounting and double entry bookkeeping

7. Depreciation

Unit 3 Introduction to control processes

8.Trial Balance

9.Correction of errors

10.Control accounts

11.Bank Reconciliation Statements

Unit 4 The preparation of financial statements and end of period adjustments

12. Capital and  Revenue expenditure

13.Accounting Concepts 

14. Financial statements of a sole trader

15.Other receivables and payables

16. Irrecoverable debts

17. Incomplete Records

18. The calculation and interpretation of accounting ratios

19. Financial statements of a partnership

20. Financial statements of a manufacturer

Glossary