Before you start

Study material:

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Introduction
- Before you start
- The context and purpose of financial reporting
- The characteristics of financial information
The flow of financial information
- Primary documents
- From journals to ledger accounts
- From ledger accounts to financial statements
Recording transactions and events
- Sales and purchases
- Inventories
- Tangible fixed assets – basic concepts
- Revaluation of tangible fixed assets
- Intangible non-current assets
- Accruals and prepayments
- Receivables and payables
- Provisions and contingencies
- Capital accounts and finances
Finalising the financial statements
- The trial balance
- Correction of errors
- Writing the financial statements
- The cash flow statement
- Interpretation of financial statements
Groups’ financial statements
- Consolidated Statement of Financial Position
- Consolidated Statement of Profit or Loss
- Accounting for associates
Revision
- Multiple choice questions
- Multi tasks questions
- Mock exam
- Now it’s your time!
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