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CONTENTS
Page
Chapter 1 The accounting environment 1
Chapter 2 The Regulatory Framework of Financial Reporting 31
Chapter 3 Ledger accounting and double-entry bookkeeping 55
Chapter 4 From trial balance to financial statements 77
Chapter 5 Non-current assets: Acquisition and depreciation 99
Chapter 6 Non-current assets: Disposal, revaluation and impairment 119
Chapter 7 The books of prime entry, discounts and sales tax 135
Chapter 8 Accounting errors and suspense accounts 163
Chapter 9 Accounting reconciliations 173
Chapter 10 Accounting for payroll 197
Chapter 11 Accounting for the issue of shares 205
Chapter 12 Accounting for accruals and prepayments 217
Chapter 13 Accounting for irrecoverable debts and allowances for 231
receivables
Chapter 14 Accounting for inventory 243
Chapter 15 The manufacturing account 257
Chapter 16 Incomplete records 271
Chapter 17 The financial statements of single entities 281
Chapter 18 The statement of cash flows 291
Chapter 19 The interpretation of financial statements 309
Chapter 20 Answers to questions 329
Supplementary objective test questions 409
Answers to supplementary objective test questions 429
References 441
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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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