Description

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