1 Accounting as an Information System
2 Nature of Financial Accounting Principles
4a Accounting Process – Journal
4b Accounting Process – Ledger
4c Accounting Process – Subsidiary Books
4d Accounting Process – From Journal to Trial Balance
5b Capital and Revenue – Expenditures and Receipts
6 Accounting for Not-for-profit Organisations
7 Financial Statements from Incomplete Records (Single Entry System)
8 Measurement of Business Income
9 Revenue Recognition and Recognition of Expenses
12 Accounting for Hire-Purchase and Installment
13 Accounting for Inland Branches
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