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maintaining financial records fa2 The Maintaining Financial Records Study Text introduces you to the fundamentals of maintaining financial records, through double-entry accounting techniques. All Study Texts are ACCA approved and cover the full syllabus. Topics covered: Maintenance of financial records Generally accepted accounting principles and concepts The principles and processes of basic bookkeeping The preparation of journals and ledger accounts Recording transactions and events The preparation of a trial balance (including identifying and correcting errors) Reconciling the control accounts and cash book Extending the trial balance, year-end adjustments and final accounts Exam sittings Computer Based Exams (CBEs) September 2019 – June 2020 Author Kaplan Publishing

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