1. Financial Statements and Business Transactions | Measuring business profit and loss, effects of transactions on assets, capital, and liabilities, and identifying appropriate business documents.

2. Cash and Bank Reconciliation | Calculating imprest restoration in a petty cash book, correcting errors in the bank column, and understanding the impact of bank transactions.

3. Ledger and Control Accounts | Understanding the role of the sales journal, purchases ledger control accounts, and contra entries in accounting.

4. Errors and Suspense Accounts | Identifying different types of accounting errors, their impact on financial statements, and adjustments to correct trial balance discrepancies.

5. Depreciation and Non-Current Assets | Understanding depreciation methods, impact on financial statements, and correcting misclassified expenses.

6. Financial Ratios and Business Analysis | Interpreting return on capital employed, trade payables turnover, gross margin improvements, and selecting appropriate accounting principles.