Chapter 1 Statements of Profit or Loss： Sole Traders 1．1 Introduction to the Statement of Profit or Loss 1．2 Gross Profit and Net Profit 1．Gross Profit 2．Net Profit 1．3 Preparation of a Trading and Profit and Loss Account 1．4 Preparation of a Statement of Profit or Loss Chapter 2 Statement of Financial Position 2．1 Contents of the Statement of Financial Position 1. Assets 2．Liabilities 3. Capital 2．2 Format of the Statement of Financial Position 2．3 No Double Entry in Statements of Financial Position 2．4 Drawing up a Statement of Financial Position Exercise Chapter 3 Statements of Profit or Loss and Statements of Financial Position： Further Considerations 3．1 Returns Inwards and Returns Outwards 3．2 Carriage Inwards and Carriage Outwards 3．3 The Second Year of a Business 1．Adjustments Needed for Inventory 2．Ledger Accounting for Inventory 3．Other Expenses in the Trading Account Chapter 4 Inventory 4．1 IAS 2 Inventories 4．2 Cost of Goods Sold 1. Recap 2．Inventories Written off or Written down 3．Inventory Destroyed or Stolen and Subject to an Insurance Claim 4．Counting Inventory 5．Accounting for Opening and Closing Inventories 4．3 Measurement of Inventories 1．Applying the Lower of Cost and NRV 2．Determining the Cost of Inventory …… Chapter 5 Irrecoverable Debts and Allowance for Receivables Chapter 6 Depreciation： Calculations and Double Entry Chapter 7 Accruals and Prepayments Chapter 8 Provisions and Contingencies Chapter 9 Tangible Non-current Assets Chapter 10 Intangible Non-current Assets Chapter 11 Introduction to Company Accounting Chapter 12 Preparation of Financial Statements for Companies Chapter 13 Statement of Cash Flows Chapter 14 An Introduction to Financial Analysis
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