A1The scope and purpose of FS for external reporting

A2Users’ and stakeholders’ needs

A3The main elements of financial reports

A4The regulatory framework

A5Duties and responsibilities of those charged with governance

B1The qualitative characteristics of financial information

C1Double-entry book-keeping principles

C2Ledger accounts, books of prime entry and journals

D1Sales and purchases

D2Cash

D3Inventory

D4Tangible non-current assets

D5Depreciation

D6Intangible non-current assets and amortisation

D7Accruals and prepayments

D8Receivables and payables

D9Provisions and contingencies

D10Capital structure and finance costs

E1Trial balance

E2Correction of errors

E3Control accounts and reconciliations

E4Bank reconciliations

E5Suspense accounts

F1Statements of financial position

F2Statements of profit or loss and other comprehensive income

F3Disclosure notes

F4Events after the reporting period

F5Statements of cash flows (excluding partnerships)

F6Incomplete records

G1Subsidiaries

G2Associates

H1Importance and purpose of analysis of financial statements

H2Ratios

A1
The scope and purpose of FS for external reporting

A2
Users’ and stakeholders’ needs

A3
The main elements of financial reports

A4
The regulatory framework

A5
Duties and responsibilities of those charged with governance

B1
The qualitative characteristics of financial information

C1
Double-entry book-keeping principles

C2
Ledger accounts, books of prime entry and journals

D1
Sales and purchases

D2
Cash

D3
Inventory

D4
Tangible non-current assets

D5
Depreciation

D6
Intangible non-current assets and amortisation

D7
Accruals and prepayments

D8
Receivables and payables

D9
Provisions and contingencies

D10
Capital structure and finance costs

E1
Trial balance

E2
Correction of errors

E3
Control accounts and reconciliations

E4
Bank reconciliations

E5
Suspense accounts

F1
Statements of financial position

F2
Statements of profit or loss and other comprehensive income

F3
Disclosure notes

F4
Events after the reporting period

F5
Statements of cash flows (excluding partnerships)

F6
Incomplete records

G1
Subsidiaries

G2
Associates

H1
Importance and purpose of analysis of financial statements

H2
Ratios