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:

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  Maintenance of financial records
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  Generally accepted accounting principles and concepts
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  The principles and processes of basic bookkeeping
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  The preparation of journals and ledger accounts
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  Recording transactions and events
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  The preparation of a trial balance (including identifying and correcting errors)
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  Reconciling the business bank account account and individual supplier account balances with external sources of information
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  Preparing final accounts from the trial balance
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  Extending the trial balance, year-end adjustments and final accounts