Syllabus matching gridThe fundamentals of accounting1.1: The accounting equation: assets, liabilities and capital1.2: The accounting equation and simple statements of financial position1.3: Preparing a classified statement of financial positionPractice questionsSource and recording data2.1: The effect of transactions on items in a statement of financial positionPractice questions2.2: Preparing simple ledger accounts2.3: Preparing ledger accounts2.4: Using expense, purchases, sales and drawings accounts2.
5: Getting used to the new accountsPractice questions2.6: The trial balancePractice questions2.7: Preparing simple income statements2.8: Preparing the first part of the income statement2.9: Preparing the second part of an income statementPractice questions2.10: How to balance accounts2.11: How to close accountsPractice questionsSource documents and books of prime entry2.12: Source documents and credit purchases2.
13: Posting the purchases journal2.14: Recording credit sales2.15: Trade discountPractice questions2.16: Recording purchases returns2.17: Recording sales returnsPractice questions2.18: The two-column cash book2.19: Cash discounts2.20: The three-column cash bookPractice questions2.
21: The petty cash book2.22: Recording petty cash payments2.23: Preparing a petty cash bookPractice questions2.24: The general journal2.25: Making journal entriesPractice questionsVerification of accounting records3.1: The trial balance and the correction of errors3.2: Errors not revealed by a trial balance (part 1)3.3: Errors not revealed by a trial balance (part 2)3.
4: Errors that are revealed by the trial balance3.5: Correction profits and statements of financial positionPractice questions3.6: Bank reconciliation statements3.7: How bank statements are prepared3.8: Comparing a cash book (bank columns) with a bank statement3.9: The reconciliation processPractice questions3.10: Control accounts3.11: Preparing sales and purchases ledger control accounts3.
12: Other entries in control accounts3.13: More about preparing control accountsPracticeAccounting procedures4.1: Capital and revenue expenditure4.2: Capital and revenue receiptsPractice questions4.3: Accounting for depreciation and the disposal of non-current assets4.4: How to calculate deprecation4.5: Recording depreciation in accounts4.6: Depreciation and the statement of financial position4.
7: Recording the disposal of a non-current assetPractice questions4.8: Other payables and other receivables: adjusting expenses4.9: Other payables and other receivables: adjusting income4.10: Preparing an income statement with adjustments to expenses and incomePractice questions4.11: Irrecoverable debts and provisions for doubtful debts4.12: Irrecoverable debts; recovery of debts written off4.13: Provision for doubtful debts4.14: Keeping a provision for doubtful debts up to datePractice questions4.
15: The effect of inventory on gross profit4.16: Valuation of inventory4.17: More about income statementsPractice questionsPreparation of financial statements5.1: Sole traders and financial statements5.2: More about the statement of financial positionPractice questions5.3: Partnerships: introduction5.4: Sharing profits and losses5.5: More about sharing profits and losses5.
6: Preparing the accounting records5.7: Partnerships statements of financial positionPractice questions5.8: Limited companies: introduction5.9: Limited companies: background5.10: Debentures; dividend calculations5.11: Financial statements5.12: Statement of changes in equity5.13: Statement of financial positionPractice questions5.
14: Clubs and societies: background5.15: Preparing a receipts and payments account5.16: Subscriptions and revenue-raising activities5.17: Statements of financial positionPractice questions5.18: Manufacturing accounts: background5.19: Preparing a manufacturing account5.20: Manufacturer''s financial statementsPractice questions5.21: Incomplete records: background5.
22: Calculating profits and losses from minimal information5.23: Preparing end-of-year financial statements from basic records5.24: Using ratios to find missing figures5.25: Preparing financial statements: illustrationPractice questionsAnalysing and interpretation6.1: Accounting ratios: introduction6.2: Income statement and statement of financial position ratios6.3: Interpretation of accounting ratios: introduction6.4: Interpreting the income statement6.
5: Interpreting the statement of financial position6.6: Interpreting a business''s resultsPractice questionsAccounting principles and policies7.1: Accounting principles: introduction7.2: Accounting principles: part 17.3: Accounting principles: part 27.4: Accounting principles: part 3Practice questionsGlossaryIndex.