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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



                                                                       ®
                                                 ®
               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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