1. Basic principles
1.1 Role of accounting
1.2 The Double Entry system of book-keeping
1.3 Documentary records
1.4 Books of Prime Entry
1.5 The Cash Book
1.6 The General Journal
1.7 The Ledger
1.8 The Trial Balance
1.9 Adjustments to Ledger Accounts
2. Accounting procedures
2.1 Capital and Revenue Expenditure and Receipts
2.2 Accounting for Depreciation
2.3 Correction of Errors
2.4 Control Accounts
3. Final accounts
3.1 Income Statements
3.2 Balance Sheets
4. Preparation of final accounts
4.1 Sole Trader
4.2 Partnership
4.3 Clubs and Societies
4.4 From Incomplete Records
4.5 Limited Liability Companies
4.6 Manufacturing Accounts
5. Payroll accounting
5.1 Payroll records
5.2 Book-keeping entries for payroll
6. Advanced principles
6.1 Financial Relationships (Ratio Analysis)
6.2 Accounting Principles
