1The nature and objectives of financial accounting
2The accounting equation and its components
Part IIDouble-entry bookkeeping
3Basic documentation and books of account
4The general ledger
5The balancing of accounts and the trial balance
6Day books and the journal
7The cash book
8The petty cash book
Part IIIPreparing final accounts
9The final accounts of sole traders
10Accounting principles, concepts and policies
11Depreciation and fixed assets
12Bad debts and provisions for bad debts
13Accruals and prepayments
14The preparation of final accounts from the trial balance
15Manufacturing accounts and the valuation of stocks
Part IVInternal control and check
16The bank reconciliation statement
17Control accounts
18Errors and suspense accounts
Part VSpecial items, cases and entities
19Single entry and incomplete records
20The final accounts of clubs
21Value add tax, columnar books of prime entry and the payroll
22The role of computers in accounting
23Accounting for changing price levels
Part VIPartnerships
24The final accounts of partnerships
25Changes in partnerships
Part VIICompanies
26The nature of limited companies and their capital
27The final accounts of limited companies
28Changes in share capital
29Cash flow statements
30The appraisal of company accounts using ratios
Part VIIIGenerally accepted accounting principles and practices
31The conceptual framework of accounting
32International Accounting Standards
33An introduction to consolidated accounts
Appendix - Case Studies (4)
Appendix-Solutions to exercises