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Part 1 Accounting records: accounts and accountants; double entry book-keeping; balancing the books, the trial balance; the books of the business; computer accounting systems. Part 2 Accounting statements: sole trader final accounts; adjustments to the final accounts; incomplete records; partnership accounts; limited company accounts; cashflow statements; introduction to published accounts of limited companies. Part 3 Cost and management accounting: an introduction to cost accounting, manufacturing accounts; accounting for materials and labour; overhead costs; break-even, marginal and absorption costing; job costing and process costing; standard costing and variance analysis; budgets and budgetary control; cash budgets and forecast final accounts; working capital management; further aspects of working capital. Part 4 Presentation and analysis of accounting information: accounting ratios; statistical techniques in the presentation of accounting data; statistical forecasting techniques.