Book Description

• Written by experts, every page of the Maintaining Financial Records Study Text is packed with knowledge from ACCA tutors who bring their 20+ years’ of experience, directly to you. With the Maintaining Financial Records Study Text, which focuses on modern computerised accounting processes, you’ll gain a thorough understanding of the fundamentals of maintaining financial records, through double-entry accounting techniques.

  Complementing the Maintaining Financial Records Exam Kit, the Study Text is packed with exam tips and advice, and supplemented with FREE online materials, via MyKaplan. As a recognised ACCA Content Partner, you can be confident that our latest material covers the full syllabus, with exam-focused preparation across all topics.

  Topics covered:

  Maintenance of financial records

  Generally accepted accounting principles and concepts

  The principles and processes of basic bookkeeping

  The preparation of journals and ledger accounts

  Recording transactions and events

  The preparation of a trial balance (including identifying and correcting errors)

  Reconciling the business bank account account and individual supplier account balances with external sources of information

  Preparing final accounts from the trial balance

  Extending the trial balance, year-end adjustments and final accounts