BA3 Textbook Syllabus
SearchSyllabus A
ACCOUNTING PRINCIPLES, CONCEPTS AND REGULATIONS
A1Principles and concepts of financial accounting
Types Of Organisation
The legal differences
Financial records
The users of financial statements
Financial information produced for the different users
Financial vs Management Accounting
Recap Test
Accounting concepts
Accounting Conventions
Qualitative characteristics of financial statements
Qualitative characteristics
Recap Test
Recap Test
Definitions of Assets Liabilities ...
Accounting equation
Recap Test
Capital and revenue transactions
Cash and profit
The main financial statements
Purpose and content of an integrated report
Six Capitals
Accounting coding systems
A2Impact of the regulatory framework on financial accounting
The role of the regulatory systems
The Stewardship Function
Syllabus B
RECORDING ACCOUNTING TRANSACTIONS
B1Prepare accounting records
Business transactions
Contents and purpose of business documentation
Books of prime entry
Recap Test
Accounting equation
Double entry accounting
Uses of journals
Recap Test
Balancing off accounts
Trial Balance
From TB to Statement of Profit or Loss
Recap Test
Fraud
Nature of accounting errors
Accounting entries for the correction of errors
Recap Test
Non Current Assets (IAS 16)
Acquisition and disposal of non-current assets
Purpose of depreciation
Straight line and reducing balance methods
Different methods of appropriate depreciation
Change in useful life.
Recording Depreciation
Profits or losses on disposal in a part exchange
Revaluation and Impairment of a non-current asset
Asset register
Recap Test
Difference between tangible and intangible
Types of intangible assets
Goodwill v Other intangibles
Research costs and development costs
Amounts to be capitalised
Purpose of amortisation
Charge for amortisation
Recap test
B2Prepare accounting reconciliations
Purpose of bank reconciliations
Differences between cash book and bank statement
Correct cash book errors and/or omissions
Bank reconciliation statement
Recap Test
Petty Cash - Imprest System
Purpose of control accounts
Control accounts and double-entry system
Control accounts from given information
Control account reconciliation
Correct errors
Recap Test
B3Prepare accounting entries for specific transactions
General principles of a sales tax
Calculate sales tax
Account for discounts allowed/received
Recap Test
Accounting Entries for Payroll
Recap Test
Capital structure - limited liability company
Ordinary shares.
Preference Shares.
Share capital and share premium
Other reserves
Bonus (capitalisation) issue
Effects of a bonus issue in SFP
Rights issue.
Effects of a rights issue in SFP
Record dividends
Statement of changes in equity
Recap Test
Syllabus C
PREPARATION OF ACCOUNTS FOR SINGLE ENTITIES
C1Prepare accounting adjustments
Matching concept
Adjustments needed
Reversal of Accruals and Prepayments
Accrued and deferred Income.
Impact on profit and net assets
Recap Test
Create and adjust an allowance for receivables
Movements in allowance for receivables
Write off an irrecoverable debt
An irrecoverable debt recovered
Recap Test
Adjustments for inventory
Opening and closing inventory
Alternative methods of valuing
IASB requirements
Costs included in valuing inventories
FIFO and AVCO
The impact of accounting concepts
Inventory valuation methods
Recap Test
C2Prepare manufacturing accounts
Manufacturing Accounts
Recap Test
C3Prepare financial statements for a single entity
IAS 1 (revised) Presentation of FS
Extracts of a statement of financial position
Statements of financial position
Statement of profit or loss
Statement of profit or loss and other comprehensive income
Statement of changes in equity
Recap Test
Incomplete records
Calculate missing figures
Recap Test
Differences between profit and cash flow
The effect of transactions on cash flows
Recap Test
Syllabus D
ANALYSIS OF FINANCIAL STATEMENTS
D1Identify information provided by accounting ratios
Accounting Ratios
D2Calculate basic accounting ratios
Profitability Ratios
Liquidity Ratios
Efficiency Ratios.
Gearing Ratios
Recap Test