AS Accounting Zone

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A	adding value	the nature of financial transactions	accounting equation and the balance sheet
	double entry rules (assets, liabilities and capital)	double entry rules (movement of stock)	double entry rules (expenses and revenues)
B	totalling and balancing accounts	trial balance	trading account (calculation of cost of goods sold)
	trading and profit and loss account	capital account (treatment of net profit and drawings)	balance sheet
C	division of the ledger and books of original entry	sales journal	purchases journal
	returns inwards journal	returns outwards journal	financial documents (credit transactions)
D	finacial documents (cash transactions)	cash book	general journal
E	accruals and prepayments	bad debts	provision for doubtful debts
	concepts of accounting	the nature of capital and revenue transactions	depreciation
F	final accounts following adjustments	disposal of fixed assets	correction of errors in the trial balance
	correction of errors using suspense account	revised profit statements and balance sheets	sales ledger control (total debtors) account
G	purchases ledger control (total creditors) account	valuation of stock (fifo, lifo, avco)	valuation of stock after the year end
	stock management	computers and accounting	types of business organisation
H	departmental accounts of a sole trader	incomplete records	prepare final accounts of clubs and societies
	prepare final accounts of partnerships	accounting for changes in partnerships	ratio analysis