PPART 1 INTRODUCTION TO PRINCIPLES OF ACCOUNTING

1. 1: Introduction to accounting principles
2. 2: The accounting system
3. 3: The accounting equation and statement of financial position
4. 4: The double entry system for assets, liabilities and capital
5. 5: The double entry system for inventory
6. 6: The double entry system for expenses and revenues
7. 7: Balancing off accounts
8. 8: The trial balance
9. 9: Capital and revenue expenditures

PART 2 THE FINANCIAL STATEMENTS OF SOLE TRADERS

10. 10: Introduction to statements of profit or loss
11. 11: Statements of financial position
12. 12: Statements of profit or loss and statements of financial position: further considerations
13. 13: Accounting standards, rules and concepts

PART 3 BOOKS OF ORIGINAL ENTRY

14. 14: Value added tax (VAT)
15. 15: Business documentation
16. 16: Division of the ledger: sales day book and sales ledger including VAT
17. 17: Purchases day book and purchases returns day book
18. 19: Analytical day books
19. 20: Business banking
20. 21: Cash books
21. 22: Petty cash and the imprest system
22. 23: Bank reconciliation statements
23. 24: The journal
24. 25: Control accounts

PART 4 ADJUSTMENTS TO FINANCIAL STATEMENTS

26. 26: Depreciation of non-current assets
27. 27: Double entry records for depreciation and the disposal of assets
28. 28: Bad debts and allowances for doubtful debts
29. 29: Accruals, prepayments and other adjustments for financial statements
30. 30: Extended trial balance
31. 31: Inventory valuation
32. 32: Errors not affecting trial balance agreement
33. 33: Suspense accounts and errors

PART 5 FINANCIAL STATEMENTS OF OTHER ORGANISATIONS

34. 34: Single entry and incomplete reocrds
35. 35: Accounting for non-profit-making organisations
36. 36: Partnership accounts
37. 37: Limited company accounts
38. 38: Manufacturing accounts
39. 39: Analysis and interpretation of financial statements

PART 6 ASSOCIATED ACCOUNTING TOPICS

40. 40: Computers and accounting systems
41. 41: Ethics: getting it right as a professional