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Home > Products > AAT/NVQ Accounting > Intermediate (NVQ Level 3) > Financial Records & Accounts Tutorial > Financial Records & Accounts Tutorial - Table of Contents

Financial Records & Accounts Tutorial - Table of Contents

  1. The accounting system
  2. Double-entry book-keeping
  3. Balancing accounts and the trial balance
  4. Final accounts - the extended trial balance
  5. Sole trader final accounts
  6. Accruals and prepayments
  7. Depreciation of fixed assets
  8. Bad debts and provision for doubtful debts
  9. The regulatory framework of accounting
  10. Accounting for capital transactions
  11. Control accounts
  12. The journal and correction of errors
  13. Incomplete records
  14. Partnership final accounts
  15. Changes in partnerships
    Answers to student activities
    Appendix: photocopiable resources
    Index