Module 1 Introduction
Unit 1.1 Accounting theory, principles and concepts
Unit 1.2 The recording of transactions from source documents
Unit 1.3 Bank reconciliation
Unit 1.4 Control accounts
Module 2 Accounting entries for a trading concern according to the perpetual inventory system
Unit 2.1 Results of sole traders: Activities and financial status
Module 3 Accounting entries for a trading organisation according to the periodic inventory system
Unit 3.1 Recording inventory transactions in ledger accounts
Unit 3.2 Adjusting columns of journals to accommodate the periodic inventory system
Unit 3.3 Calculation of cost of sales
Unit 3.4 Trading inventory as year-end adjustment
Unit 3.5 Closing transfers
Unit 3.6 Financial statements
Module 4 Departmental accounts according to the periodic inventory system
Unit 4.1 Aim of departmental accounts
Unit 4.2 Adaptation of source documents
Unit 4.3 Adaptation of books of original entry
Unit 4.4 Adaptation of departmental purchases and sales accounts
Unit 4.5 Departmental trading statement
Unit 4.6 Departmental Statement of Profit or Loss
Module 5 Organisations without a profit motive
Unit 5.1 Aim of organisations without a profit motive
Unit 5.2 Special items – Ledger Accounts typical to NPOs
Unit 5.3 Special funds
Unit 5.4 Concepts in respect of income and expenses as well as receipts and payments
Unit 5.5 Analysis Cash Book
Unit 5.6 Trading account per activity
Unit 5.7 Statement of Profit or Loss
Unit 5.8 Adjustments of accounts to provide for a profit section
Unit 5.9 Statement of Financial Position of non-trading organisations
Module 6 Statement of Cash Flow
Unit 6.1 Aim of a Statement of Cash Flow
Unit 6.2 Users of a Statement of Cash Flow
Unit 6.3 Cash flow items and setting out Statements of Cash Flow
Unit 6.4 Non-cash flow items
Unit 6.5 Procedure for drafting a Statement of Cash Flow
Unit 6.6 Special items in the Statement of Cash Flow
Glossary