Chapter

13

Level

Certificate Level

Validity

Unlimited

Learning Resources

1. Introduction to accounting
2. The accounting equation
3. Recording financial transactions
4. Ledger accounting and double entry
5. Preparing basic financial statements
6. Errors and corrections to accounting records and financial statements
7. Cost of sales and inventories
8. Irrecoverable debts and allowance for receivables
9. Accruals and prepayments
10. Non-current assets and depreciation
11. Company financial statements
12. Company financial statements under IFRS standards
13. Statement of cash flows