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Recording transactions through double entry
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Purchases / Sales / returns
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Day Books
Bank facilities / methods of payment or receipt of money
Cash Book and cash discount
Bank reconciliation
Petty Cash Book and the Imprest System
Trial Balance
Adjusting for accruals and prepayments in the final accounts
Depreciation of fixed assets
The entries relating to bad debts
The Journal
Capital and revenue expenditure
Errors in the accounts and their correction
Effect of Profit (or Loss) and drawings upon capital
Trading and Profit and Loss Accounts
The Balance Sheet
Control Accounts ¡V an introduction

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Advanced aspects of the syllabus for Level 1 Book-keeping
Partnerships
Limited liability companies
Incomplete records
Manufacturing accounts
Stock valuation
Non-trading organizations
Control accounts
Suspense accounts
Calculation and interpretation of ratios
Preparation, by the use of ratios, of simple financial statements


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Valuation of inventories
Valuation of fixed assets
Partnerships
Companies
Accounting for groups of companies
Cash flow statements
Accounting ratios
Budgetary control
Introduction to decision making
Concepts and accounting framework

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