Course content

90 lessons

1.2 · The accounting equation and the double-entry rule

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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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Capital accounts and current accounts

The appropriation account

Sharing the residual profit

When the ratio is the capital ratio

More debt, the same protection

The equity section of a company

A rights issue and a bonus issue

One exam question, end to end

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

1.1, 1.5, 3.1 · Sole trader, partnership and limited companyLesson 6 of 10

When the ratio is the capital ratio

A third partner joins, and the residual is split on one rate per dollars of capital.

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