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1. The accounting equation and the basis of double-entry
book-keeping |
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2. Recording transactions through double entry |
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3. Balancing accounts |
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4. Purchases / Sales / Returns |
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5. The ledger: its subdivision |
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6. Day books |
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7. Bank facilities/methods of payment or receipt of money |
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8. Cash book and cash discount |
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9. Bank reconciliation |
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10. Petty cash book and the imprest system |
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11. Trial balance |
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12. Adjusting for accruals and prepayments in the final accounts |
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13. Depreciation of fixed assets |
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14. The entries relating to bad debts |
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15. The journal |
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16. Capital and revenue expenditure |
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17. Errors in the accounts and their correction |
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18. Effect of profit (or loss) and drawings upon capital |
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19. Trading and profit and loss accounts |
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20. The balance sheet
21. Control accounts - an introduction |
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