Curriculum
Course: ICAEW Accounting 2024
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Curriculum

ICAEW Accounting 2024

Tổng quan

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Chapter 1 - Introduction to accounting

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Chapter - 2 The accounting equation

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Chapter 3 - Recording financial transactions

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Chapter 4 - Ledger accounting and double entry

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Chapter 5 - Preparing basic financial statements

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Chapter 6 - Errors and corrections to accounting records and financial statements

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Chapter 7 - Cost of sales and inventories

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Chapter 8 - Irrecoverable debts and the allowance for receivables

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Chapter 9 - Accruals and prepayments

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Chapter 10 - Non-current assets, depreciation and impairment

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Chapter 11 - Company financial statements

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Chapter 12 - Company financial statements under IFRS Accounting Standards

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Chapter 13 - Statement of cash flows

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Chapter 14 - Company financial statements under UK GAAP

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Chapter 15 - Sole trader financial statements under UK GAAP

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REVISION

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Text lesson

Overview

Learning topics

 

1 Assets, liabilities and the business entity concept

 

2 The accounting equation

 

3 Credit transactions

 

4 The statement of financial position

 

5 Preparing the statement of financial position

 

6 The statement of profit or loss

 

 

Learning outcomes

 

  • Record and account for transactions and events resulting in income, expenses, assets, liabilities and capital in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statement

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    Identify the main components of a set of financial statements and specify their purpose and interrelationship

Specific syllabus learning outcomes are: 1d; 3a

 

Syllabus links

 

  • The material in this chapter will be developed further in this exam, and then in Professional Level Financial Accounting and Reporting.

Examination context

 

Questions on the topics in this chapter will be set as multiple choice, multi-part multiple choice or multiple-response questions, some of which may involve calculations so that the correct answer can be selected.

 

In the exam you may be required to:

 

  • identify and manipulate the accounting equation

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    specify transactions affecting the elements of financial statements: assets, liabilities, capital, income and expenditur