1. The purpose of accounting
2. Sources and recording of data
2.1 The double entry system of book-keeping
2.2 Business documents
2.3 Books of prime (original) entry
2.4 The ledger
3. Verification of accounting records
3.1 The trial balance
3.2 Correction of errors
3.3 Bank reconciliation
3.4 Control accounts
4. Accounting procedures
4.1 Capital and revenue expenditure and receipts
4.2 Accounting for depreciation and disposal of non-current assets
4.3 Other payables and Other receivables
4.4 Bad debts and provision for doubtful debts
4.5 Valuation of inventory
5. Principles of financial statements
5.1 Income statements
5.2 Balance sheets
6. Preparation of financial statements
6.1 Sole traders
6.2 Partnerships
6.3 Limited liability companies
6.4 Clubs and societies
6.5 Manufacturing accounts
6.6 Incomplete records
7. Analysis and interpretation
7.1 Accounting ratios
7.2 Interpretation of accounting ratios
7.3 Inter-firm comparison
7.4 Interested parties
7.5 Limitations of accounting statements
8. Accounting principles and policies
8.1 Accounting principles
8.2 Accounting policies
