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Accounting (0452)

7個單元

The fundamentals of accounting

The purpose of accounting
The accounting equation

Sources and recording of data

The double entry system of book-keeping
Business documents
Books of prime entry

Verification of accounting records

The trial balance
Correction of errors
Bank reconciliation
Control accounts

Accounting procedures

Capital and revenue expenditure and receipts
Accounting for depreciation and disposal of non-current assets
Other payables and other receivables
Irrecoverable debts and provision for doubtful debts
Valuation of inventory

Preparation of financial statements

Sole traders
Partnerships
Limited companies
Clubs and societies
Manufacturing accounts
Incomplete records

Analysis and interpretation

Calculation and understanding of accounting ratios
Interpretation of accounting ratios
Inter-firm comparison
Interested parties
Limitations of accounting statements

Accounting principles and policies

Accounting principles
Accounting policies

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