| Part
1 Introduction to double entry
accounting |
| 1. |
Introduction
to accounting |
2. |
The
accounting equation |
3. |
The
double entry system: Assets, liabilities and
capital |
4. |
The
double entry system: The treatment of stock |
5. |
The
double entry system: Revenue and expenses |
6. |
The
double entry system: Closing balances |
7. |
The
trial balance |
| |
|
| Part
2 The final accounts of
a business |
| 8. |
An
introduction to the trading account and profit
and loss account |
| 9. |
The
balance sheet |
| 10. |
Trading
and profit and loss account and balance sheet:
Further considerations |
| |
|
| Part
3 Books of original entry
and related documents |
11. |
Division
of the ledgers: Books of original entry |
12.
|
The
sales journal and the sales ledger |
| 13.
|
The
purchases journal and the purchases ledger |
14.
|
The
returns journals |
15. |
The
banking system |
16.
|
Cash
books and cash discounts |
| 17.
|
Bank
reconciliation statements |
| 18.
|
The
analytical petty cash book and the imprest
system |
| 19.
|
The
journal |
| |
|
| Part
4 Adjustments required before
preparing final accounts |
| 20.
|
Accruals
and prepayments |
| 21.
|
Capital
expenditure and revenue expenditure |
| 22.
|
Depreciation
of fixed assets: Nature and calculations |
| 23.
|
Double
entry records for depreciation |
| 24.
|
Bad
debts and provisions for bad debts and discounts
allowed |
| 25.
|
Errors
not affecting trial balance agreement |
26.
|
Suspense
accounts and errors |
27.
|
Control
accounts |
| |
|
| Part
5 Special accounts |
| 28.
|
Receipts
and payments accounts and income and expenditure
accounts |
| 29.
|
Manufacturing
accounts |
|
|
|
| Appendix
1 Revision practice |
| Appendix
2 Mock examination paper |
