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ACCA FA2 Maintaining Financial Records

ACCA FA2 Maintaining Financial Records

A Generally accepted accounting principles and concepts

1. The key accounting principles and characteristics

2. Maintaining financial records

3. The regulatory framework

B The principles and process of basic bookkeeping

1. The elements of financial statements

2. Books of prime entry and the flow of accounting information in the production of financial statements

C The preparation of journals and ledger accounts

1. Preparation of journals from the books of prime entry

2. Preparation of ledger accounts

D Recording transactions and events

1. Sales and purchases

2. Cash and bank

3. Inventory

4. Tangible non-current assets and depreciation

5. Accruals and prepayments

6. Receivables, payables and provisions

7. Capital and finance costs

E Preparing a trial balance and correcting errors

1. Trial balance

2. Correction of errors

F Reconciliations

1. Control account reconciliations

2. Bank reconciliation

G Extending the trial balance

1. Preparation of the extended trial balance

2. Preparation of the final accounts, including incomplete records H Partnerships

1. Partnership agreement

2. Partnership accounting records

3. Partnership financial statements and change in partnership

  • Entry Requirement

    Elemetary Bookkeeping or other equivalent qualifications

  • Course Duration

    4 months, once per week

  • Language Media:


  • Classes Schedule:

    FA2: Maintaining Financial Records : Commencing on Tue, 15 Aug 23 @8:30pm-10pm, once per week, total 4 months

  • Special Promotion:

    Guranteed Pass*

    T & C Apply

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