ACCA Financial Accounting
Sign in
Sign up
Purchase
Textbook
Practice exams
Support
How it works
Exam catalog
Textbook
Introduction
1. The context and purpose of financial reporting
2. Accounting principles, concepts and qualitative characteristics
3. Double-entry bookkeeping and accounting systems
4. Recording transactions and events
4.1 Sales, purchases, receivables and payables
4.2 Inventories
4.3 Accounting for non-current asset
4.4 Accruals and prepayments
4.5 Provisions and contingencies
4.6 Capital structure and finance costs
4.7 Components of equity
5. Reconciliations
6. Preparing trial balance
7. Preparing financial statements
8. Preparing basic consolidated financial statements
9. Interpretation of financial statements
Wrapping up
4.4 Accruals and prepayments
