Description
The Maintaining Financial Records Study Text introduces you to the fundamentals of maintaining financial records, through double-entry accounting techniques. All Study Texts are ACCA approved and cover the full syllabus.
Topics covered:
- Maintenance of financial records
- Generally accepted accounting principles and concepts
- The principles and processes of basic bookkeeping
- The preparation of journals and ledger accounts
- Recording transactions and events
- The preparation of a trial balance (including identifying and correcting errors)
- Reconciling the control accounts and cash book
- Extending the trial balance, year-end adjustments and final accounts
Exam sittings
Computer Based Exams (CBEs) September 2019 – June 2020
Author
Kaplan Publishing
ISBN
9781787403833