Course content

90 lessons

1.2 · The accounting equation and the double-entry rule

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Who financed what the business owns

The amount that enters the books

Debit and credit are sides, not good and bad

Choosing the debit and the credit

Where income and expenses go

What a one-sided entry does

Rearranging the equation, and the command words

One exam question, end to end

1.2, 1.4 · Books of prime entry and the ledger

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1.5-1.6 · From trial balance to the income statement

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1.5 · The statement of financial position

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1.5 · Adjustments: accruals, prepayments and irrecoverable debts

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1.3 · Depreciation of non-current assets

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1.1, 1.5, 3.1 · Sole trader, partnership and limited company

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1.6, 3.5 · Ratio analysis and interpreting the statements

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1.4 · Sales and purchases ledger control accounts

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1.5 · Incomplete records

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3.1 · Clubs and societies

1.2 · The accounting equation and the double-entry ruleLesson 7 of 10

Where income and expenses go

A sale, a rent payment and drawings: three events that all change capital in the end.

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