ACCA FA2 Maintaining Financial Records Kaplan Study Text

Description

Summary and topics covered

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
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  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