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FA2: Maintaining Financial Records

FA2: Maintaining Financial Records

Course Contents:


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

    FA1: Recording Financial Transactions or other equivalent qualifications

  • Course Duration

    4 months


  • Language Media


  • Classes Schedule:

    FA2: Maintaining Financial Records : Commencing on Wed, 13 Sep 23@8:30pm-10pm, once per week, total 4 months

  • Special Promotion

    1) Guaranteed Pass*, Free retake within 2 years from date of registration. 

    *T & C apply.

    2) Free classes video recording

  • 0% Interest Instalment Plan

    For full payment: Additional 5% discount, use Promo Code: Full5

    For instalment: interest free instalment @$439 per month, the balance will be in final instalment.

    Please select 'Offline Payment' method when CHECKOUT.

    For further clarification, please CONTACT US at +65 9052 7888

$1,099.00 Regular Price
$925.00Sale Price
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