Course curriculum


Topic 1  Accounting principles and policies (Part 1)

Topic 1  Accounting principles and policies (Part 2)

Multiple choice questions



1. Topic 2  Definition of partnership and partnership agreement

2. Topic 2  Advantages and disadvantages

3. Topic 2  Partnership vs Sole trader and Partnership vs Company

4. Topic 2  Final account of a partnership and capital vs current account

5. Topic 2  Worked Examples Case 1

6. Topic 2  Worked Examples Case 2

7. Topic 2  Worked Examples Case 3

8. Topic 2  Worked Examples Case 4

Multiple choice questions



1. Profitability ratios

2. Gross margin and markup

3. Profit margin

4. Return on capital employed

5. Return on capital employedworked example

6. Interpretation of profitability ratios

7. Profitability ratios  interfirm analysis

8. Profitability ratios  trend analysis

9. Liquidity ratio  current ratio

10. Acid test ratio or quick ratio

11. Trade receivable days

12. Trade payable days

13. Liquidity ratios  interfirm analysis

14. Liquidity ratios  trend analysis

15. Comprehensive example and solution

16. Case 1  Trend analysis

17. Case 2  Interim comparison

Exercise 1

18. Limitations of ratios analysis

Exercise 2

Exercise 3

Exercise 4

Exercise 5

Course in PDF



1. Incomplete records or single entry

2. Incomplete records or single entry  Example and solution

3. Drawings

4. 2nd method Full set of final accounts

5. Worked example and solution (Part 1)

6. Worked example and solution (Part 2)

7. Worked example and solution (Part 3)

Exercise 1

Exercise 2

Exercise 3



1. Not for profit organisations

2. NFP organisation compared to businesses

3. Worked example  Case 1

4. Worked example  Case 2

5. Side business

6. Income and expenditure  Worked example (Part 1)

7. Income and expenditure  Worked example (Part 2)

8. Income and expenditure  Worked example (Part 3)

9. Statement of financial position

Exercise 1

Exercise 2

Exercise 3

Exercise 4

Exercise 5

Course in PDF



1. Introduction errors not affecting trial balance

2.Error affecting trial balance  solution

Exercise 1

3. Error affecting trial balance  balance omitted from trial balance

4. Error affecting trial balance  error in total of subsidiary book

Exercise 2

5. Error in double entry

6. Correction of errors and suspense accounts

7.Suspense account and correction of errors worked example

Exercise 3

Exercise 4

Exercise 5

Exercise 6

Exercise 7

Course in PDF

About this course
 113 lessons