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ACA - Accounting (certificate)

This class was created by Brainscape user Ben Beard. Visit their profile to learn more about the creator.

By: Ben Beard
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Decks in this class (16)

Chapter 1 Introduction to accounting
11 the purpose of accounting,
21 the main financial statements,
22 statement of financial position
10  cards
Chapter 2 The accounting equation
11 statement of financial position,
12 the business entity concept,
13 sole trader capital
6  cards
Chapter 3 Double entry bookkeeping and preparation of financial statements
11 double entry bookkeeping,
12 summary of steps to record a t...,
13 sales purchases and inventory
6  cards
Chapter 4: Preparing financial statements – other considerations
11 returns,
21 discounts,
31 payroll
3  cards
Chapter 5: The conceptual Framework, accounting concepts and conventions
11 iasb conceptual framework for ...,
21 ias 1 presentation of financia...,
31 accounting concepts and conven...
9  cards
Chapter 6: Cost of sales, accruals, and prepayments
11 opening and closing inventory,
12 delivery inwards and outwards,
21 accruals basis of accounting p...
7  cards
Chapter 7 Inventory
11 accounting for inventory,
21 valuation of inventory,
31 lifo fifo and avco
5  cards
Chapter 8: Non-current assets and depreciation
11 capital and revenue expenditure,
21 cost of non current assets,
31 depreciation of non current as...
9  cards
Chapter 9 Irrecoverable debts and allowances
11 irrecoverable debts,
21 doubtful receivables,
31 irrecoverable debts and allowa...
3  cards
Chapter 10 Accounting systems and VAT
11 source documents,
21 accounting systems,
22 processing transactions in the...
11  cards
Chapter 11 Reconciliations
11 receivables and payables accounts,
21 supplier statement reconciliat...,
22 approach to reconciliation
6  cards
Chapter 12 Errors and suspense accounts
11 errors,
12 adjustments to profit
2  cards
Chapter 13 Partnership financial statements
131 characteristics of a partnership,
21 accounting for partnerships,
22 partnership losses
10  cards
Chapter 14 UK GAAP
11 uk gaap,
12 companies using international ...,
13 terminology
4  cards
Chapter 15 Company financial statements
11 limited liability companies,
12 company published accounts,
21 statement of financial positio...
14  cards
Chapter 16 Statement of cash flows
11 the importance of cash and the...,
21 format of a statement of cash ...,
31 how to calculate cash flows fr...
6  cards

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ACA - Accounting (certificate)

  • Class purpose General learning

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