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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The reducing-balance method

Two paths from the same cost

What the annual charge does to the books

The provision for depreciation account

How much of the cost has gone by year three

Cost, accumulated depreciation, carrying amount

Your turn: profit or loss on disposal

One exam question, end to end

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

1.3 · Depreciation of non-current assetsLesson 6 of 10

The provision for depreciation account

Why the asset account is never touched, and how the carrying amount is worked out.

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