The Accounting Environment

Types of Business Organisation

Private & Public Sector Organisations

Sole Traders & Partnerships

Limited Companies

Stakeholders

Accounting Concepts

Accounting Concepts

Use of Technology in Accounting

Manual & Computerised Systems

Security of Data

Professional Ethics

Principles of Professional Ethics

Introduction to Bookkeeping

Business Documentation

Introduction to Business Documents

Business Documents for Credit Transactions

Business Documents for Cash Transactions

Books of Original Entry

The Cash Book

The Petty Cash Book

Ledger Accounting

The Accounting Equation

The Double Entry System

Ledgers

Recording Sale Transactions

Recording Purchase Transactions

Recording Other Transactions

Balancing Accounts

Transferring Balances to the Income Statement

Interpreting Accounts & Their Balances

Capital Expenditure & Revenue Expenditure

Capital & Revenue Expenditure

Effects of Incorrect Treatment of Expenditure

Depreciation

Provision for Depreciation

Disposal of Non-Current Assets

Irrecoverable Debts

Irrecoverable Debts

Provision for Irrecoverable Debts

Other Receivables & Payables

Accrued & Prepaid Expenses

Accrued & Prepaid Income

Introduction to Control Processes

Trial Balance

The Trial Balance

Control Accounts

Purpose of a Control Account

Trade Receivables Ledger Control Account

Trade Payables Ledger Control Account

Correction of Errors

Errors & Journal Entries

Errors & The Suspense Account

Impact of Errors on Profit & Financial Position

Bank Reconciliation

Use of a Bank Statement

Bank Reconciliation Statements