Part 2: Double-entry bookkeeping (recording transactions and the books of account)
8. The accounting equation and its components
9. Basic documentation and books of account
10. Double entry and the general ledger
11. The balancing of accounts and the trial balance
12. Day books and the journal
13. The cash book
14. The petty cash book
Part 3: Preparing final financial statements for sole traders
15. The final financial statements of sole traders (introductory)
16. Depreciation and non-current assets
17. Bad debts and provisions for bad debts
18. Accruals and prepayments
19. The preparation of final financial statements from the trial balance (advanced)
Part 4: Internal control and check
20. The bank reconciliation statement
21. Control accounts
22. Errors and suspense accounts
23. Single entry and incomplete records
Part 5: Preparing final financial statements for manufacturing entities
24. Inventory valuation
25. Financial statements for manufacturing entities
Part 6: Clubs
26. The final financial statements of clubs
Part 7: Partnerships
27. The final financial statements of partnerships
28. Changes in partnerships
29. Partnership dissolution and conversion to a limited company
Part 8: Companies
30. The nature of limited companies and their capital
31. The final financial statements of limited companies
32. Statement of cash flows
33. The appraisal of company financial statements using ratio analysis