Before we start

Before you start

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Introduction
- Before we start
- The context and purpose of financial information
- The characteristics of financial information
- S1 Recapitulative Test
The flow of financial information
- Books of prime entry
- From books of prime entry to accounts
- From accounts to financial statements
- S2 Recapitulative Test
Recording transactions and events
- Sales and purchases
- Inventories
- Tangible fixed assets – basic concepts
- Revaluation of tangible fixed assets
- Intangible fixed assets
- Accruals and prepayments
- Receivables and payables
- Provisions and contingencies
- Capital accounts and finances
- S3 Recapitulative Test
Writing the financial statements
- The trial balance
- Correction of errors
- Writing the financial statements
- The Cash Flow Statement
- Interpretation of financial statements
- S4 Recapitaulative Test
Consolidated 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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