Table of Contents
- Focus Area 1: Understanding Accounting
1 Understanding Accounting
1.1 What is Accounting?
1.2 Stakeholders
1.3 Ownership Structures and Entities
1.4 Sources of Finance - 2 Accounting Principles and Conventions
2.1 Accounting Elements
2.2 Accounting Conventions and Principles
2.3 Duality Concept and The Accounting Equation - Focus Area 2: Understanding Financial Sustainability
- 3 Double-entry Accounting
3.1 Balance Sheet
3.2 Statement of Changes in Equity
3.3 Income Statement
3.4 Statement of Cashflows
3.5 Sources of Finance - 4 Ratios and Decision-making
4.1 Introduction to Ratios
4.2 Liquidity Ratios
4.3 Debt/Equity Ratios
4.4 Profitability Ratios
4.5 Chapter Revision - 5 Double-entry Accounting
5.1 General Journal
5.2 Ledgers
5.3. Trial Balance - Focus Area 3: Perspectives in Accounting
- 6 Accounting Advice
- Exam Revision