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
