SECTION 2 3 The double entry system of book-keeping
SECTION 2 4 Business documents
SECTION 3 5 Books of prime entry
SECTION 3 Verification of accounting records
SECTION 3 6 The trial balance
SECTION 3 7 Correction of errors
SECTION 3 8 Bank reconciliation
SECTION 3 9 Control accounts
SECTION 4 Accounting procedures
SECTION 4 10 Capital and revenue expenditure and receipts
SECTION 4 11 Accounting for depreciation and disposal of non-current assets
SECTION 4 12 Other payables and receivables
SECTION 4 13 Irrecoverable debts and provision for doubtful debts
SECTION 4 14 Valuation of inventory
SECTION 5 Preparation of financial statements
SECTION 5 15 Sole traders
SECTION 5 16 Partnerships
SECTION 5 17 Limited companies
SECTION 5 18 Clubs and societies
SECTION 5 19 Manufacturing accounts
SECTION 5 20 Incomplete records
SECTION 6 Analysis and interpretation
SECTION 6 21 Calculation and understanding of accounting ratios
SECTION 6 22 Interpretation of accounting ratios
SECTION 6 23 Inter-firm comparison
SECTION 6 24 Interested parties
SECTION 6 25 Limitations of accounting statements
SECTION 7 Accounting principles and policies
SECTION 7 26 Accounting principles
SECTION 7 27 Accounting policies
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