Page 3 - Microsoft Word - 00 - Prelims.docx
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CONTENTS
Page
Chapter 1 Introduction to financial reporting 1
Chapter 2 The regulatory framework 17
Chapter 3 Ledger accounting and double-entry bookkeeping 29
Chapter 4 Returns, discounts and sales tax 51
Chapter 5 Inventory 63
Chapter 6 Non-current assets: acquisition and depreciation 75
Chapter 7 Non-current assets: disposal and revaluation 89
Chapter 8 Intangible assets 101
Chapter 9 Accruals and prepayments 111
Chapter 10 Receivables 117
Chapter 11 Payables, provisions and contingent liabilities 127
Chapter 12 Capital structure and finance costs 137
Chapter 13 Accounting reconciliations 149
Chapter 14 The trial balance accounting errors and suspense accounts 161
Chapter 15 Preparing basic financial statements 167
Chapter 16 Incomplete records 183
Chapter 17 Statement of cash flows 195
Chapter 18 Interpretation of financial statements 211
Chapter 19 Consolidated financial statements I 229
Chapter 20 Consolidated financial statements II 247
Chapter 21 References 259
This document references IFRS® Standards and IAS® Standards, which are authored by
the International Accounting Standards Board (the Board), and published in the 2016
IFRS Standards Red Book.
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