Financial accounting fundamentals – Accounting notes (Cambridge A Level)

Double entry, books of prime entry, the ledger, the trial balance, correction of errors and suspense accounts, control accounts, bank reconciliation; accounting principles and IAS/IFRS (IAS 1 presentation, IAS 2 inventories, IAS 16 property, plant and equipment, IAS 37 provisions, IAS 10 events after the reporting period).