Accounting QB : For exams in 2026 Questions Level Certificate Level Validity May 2026 Learning Resources 1. Introduction to accounting 22 2. The accounting equation 10 3. Recording financial transactions 12 4. Ledger accounting and double entry 10 5. Preparing basic financial statements 9 6. Errors and corrections to accounting records and financial statements 30 7. Cost of sales and inventories 37 8. Irrecoverable debts and allowance for receivables 23 9. Accruals and prepayments 39 10. Non-current assets and depreciation 45 11. Company financial statements 41 12. Company financial statements under IFRS standards 14 13. Statement of cash flows 11