Financial Accounting

• What is financial accounting?
• The Accounting System 
• Source Documents 
• Books of Prime Entry
• Ledgers
  • Double Entry Accounts
  • Adjustments (Accruals and Prepayments)  
  • Control Accounts 
• Trial balance 
• Suspense Accounts and Correction of Errors 
• Income Statement 
  • Limited Companies
• Statement of Financial Position
  • Depreciation 
  • Limited Companies 
• Accounting Concepts 
• Bank Reconciliation 
• Ratios

AQA past papers accounting