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5. Source documents and financial records
The videos include knowledge on below areas,
● Importance of maintaining financial records
● The role of source documents
● The need for books of prime entry
● Sales and purchase day books
● Cash book
● Petty cash

6. Double entry bookkeeping and ledger accounting
The videos include knowledge on below areas,
● Why do we need ledger accounts?
● The general ledger
● The accounting equation
● Double entry bookkeeping
● The journal
● Day book analysis
● The receivables and payables ledgers

7. From trial balance to financial statements
The videos include knowledge on below areas,
● The trial balance
● The statement of profit or loss
● The statement of financial position
● Balancing accounts and preparing financial statements
● Accounting software systems

10. Accruals and prepayments
The videos include knowledge on below areas,
● Accruals and prepayments

11. Impairment losses and allowances
The videos include knowledge on below areas,

Impairment losses
● Allowances for receivables
● Accounting for impairment losses and allowances fo receivables

13. Bank reconciliations
The videos include knowledge on below areas,
● Bank statement and cash book
● The bank reconciliation
● Worked examples

  1. Control accounts
    The videos include knowledge on below areas,
    ● What are control accounts?
    ● Discounts
    ● The operation of control accounts
    ● 4 The purpose of control accounts

15. Correction of errors
The videos include knowledge on below areas,
● Types of error in accounting
● The correction of errors