1 · Types of business entity

1.1

Business ownership and legal form

Read notes →1.2

Sources of finance

Read notes →

2 · The accounting system

2.1

Double entry and the accounting equation

Read notes →2.2

Books of prime entry and ledgers

Read notes →2.3

Trial balances

Read notes →2.4

Accounting concepts

Read notes →2.5

Computerised accounting systems

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3 · Accounting for non-current assets

3.1

Capital and revenue expenditure

Read notes →3.2

Depreciation and changing asset values

Read notes →3.3

Disposal and revaluation

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4 · Reconciliation and verification

4.1

Correction of errors and suspense accounts

Read notes →4.2

Bank reconciliation statements

Read notes →4.3

Control accounts

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5 · Preparation of financial statements

5.1

Adjustments to financial statements

Read notes →5.2

Sole traders and incomplete records

Read notes →5.3

Partnerships

Read notes →5.4

Limited companies

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6 · Analysis and communication of accounting information

6.1

Users of accounting information

Read notes →6.2

Profitability ratios

Read notes →6.3

Liquidity ratios

Read notes →6.4

Efficiency ratios

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7 · Costs and cost behaviour

7.1

Classification and behaviour of costs

Read notes →7.2

Materials and inventory valuation

Read notes →7.3

Labour costs

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8 · Traditional costing methods

8.1

Unit, job and batch costing

Read notes →8.2

Absorption costing

Read notes →8.3

Marginal costing

Read notes →8.4

Cost-volume-profit analysis

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9 · The application of accounting to business planning

9.1

Budgets and planning

Read notes →9.2

Budgetary control

Read notes →