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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From the day book into the ledger

A return reverses the original entry

The cash book, and the contra entry

One cost, three orders

Trade discount and cash discount

What the trial balance cannot catch

The sales ledger control account

One exam question, end to end

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, 1.4 · Books of prime entry and the ledgerLesson 5 of 10

The cash book, and the contra entry

Money moved between the till and the bank changes two assets and nothing else.

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