Revision Notes
Exam code: 770775 notes across 7 sections, ordered as the specification runs.
1. The Fundamentals of Accounting
The Purpose of Accounting3
2. Sources & Recording of Data
Business Documents3
Books of Prime Entry2
Double Entry Book-Keeping with Ledger Accounts8
The Cash & Petty Cash Books2
3. Verification of Accounting Records
The Trial Balance & Correction of Errors4
Bank Reconciliation2
Control Accounts3
4. Accounting Procedures
Capital & Revenue Expenditure & Receipts2
Depreciation & Disposal of Non-Current Assets3
Other Payables & Other Receivables2
Irrecoverable Debts & Provision for Doubtful Debts2
Valuation of Inventory2
5. Preparation of Financial Statements
Financial Statements for Sole Traders8
Financial Statements for Partnerships5
Financial Statements for Limited Companies4
Financial Statements for Clubs & Societies5
Financial Statements for Manufacturing Businesses3
Incomplete Records4
6. Analysis & Interpretation
Accounting Ratios6
7. Accounting Principles & Policies
Accounting Principles & Policies2