ch. 1. The essence of financial accounting - ch. 2. The statement of financial position - ch. 3. The income statement - ch. 4. Capital and revenue expenditure - ch. 5. Depreciation, disposals and revaluations - ch. 6. Accruals and prepayments - ch. 7. Irrecoverable debts, estimates and provisions - ch. 8. Preparing financial statements from trial balance - ch. 9. Statement of comprehensive income - ch. 10. Statement of changes in equity - ch. 11. Statement of cash flows - ch. 12. Interpretation of financial statements - ch. 13. Regulatory and conceptual frameworks
Financial statements -- Examinations -- Study guides