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Financial Accounting: Preparing Financial Statements Tutorial

David Cox

This essential study text for the AAT Level 3 Diploma in Accounting fully prepares you to pass the Q2022 Unit 'Financial Accounting: Preparing Financial Statements’.

Paperback :
£14.95 £23.00


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eBook :
£12.65 £23.00


  • In Stock
  • Accessible for 2 years from date of purchase
  • Paperback copy not included


This essential study text for the AAT Level 3 Diploma in Accounting fully prepares you to pass the Q2022 Unit 'Financial Accounting: Preparing Financial Statements'.

You will learn how to produce and interpret  financial statements for sole traders and partnerships using a trial balance. You will also enhance your knowledge of the accounting principles underlying final accounts preparation.

All Osborne Books study materials are written by our expert authors in an easy-to-read style, giving you the knowledge and confidence to pass your AAT exams. They include:

  • clear chapters
  • practice exam-style questions 
  • Case Studies 
  • a FREE ebook copy
  • more FREE study resources in the Osborne Books Student Zone

Table of Contents

  1. The accounting system
  2. Double-entry bookkeeping
  3. Balancing accounts and the trial balance
  4. Financial statements – the extended trial balance
  5. Accruals and prepayments
  6. Depreciation of non-current assets
  7. Irrecoverable debts and allowance for doubtful receivables
  8. Framework of accounting
  9. Accounting for capital transactions
  10. Control accounts
  11. The journal and correction of errors
  12. Preparation of financial statements
  13. Sole trader financial statements
  14. Partnership financial statements
  15. Using profitability ratios
  16. Incomplete records accounting

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