ACCA Maintaining Financial Records (FA2) Study Text (Valid Till June 2024) - Kaplan - 9781839963513 - Kaplan Publishing
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Product Description
The Maintaining Financial Records Study Text introduces you to the fundamentals of maintaining financial records, through double-entry accounting techniques, focusing on modern computerised accounting progresses. All Study Texts are ACCA approved and cover the full syllabus.
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