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Accounting
5セクション
The accounting environment
Types of business organisation
Accounting concepts
Use of technology in accounting
Professional ethics
Introduction to bookkeeping
Business documentation
Books of original entry
Ledger accounting
Capital expenditure and revenue expenditure
Depreciation
Irrecoverable debts
Other receivables and payables
Introduction to control processes
Trial balance
Control accounts
Correction of errors
Bank reconciliation statements
The preparation of financial statements
Financial statements of a sole trader
Financial statements of a partnership
Incomplete records
The calculation and interpretation of accounting ratios
Financial statements of a manufacturer
Accounting for end of period adjustments
Application of accounting concepts
Depreciation
Irrecoverable debts
Other receivables and payables
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