1. Fundamental Accounting Concepts | Purpose of financial statements, impact of transactions on accounting equation, types of ledgers, and roles of prime entry books. 2. Trial Balance & Error Corrections | Identifying items in debit/credit sides, impact of incorrect provisions, adjustments for accrued income, and profit corrections. 3. Bank Reconciliation & Cash Book Adjustments | Computing cash book balances after reconciling with bank statements and correcting missing transactions. 4. Control Accounts & Ledger Entries | Role of control accounts, double entries for transactions, impact of incorrect expense classification on financial statements. 5. Depreciation & Asset Disposal | Effects of depreciation on financial statements, disposal calculations, and ledger adjustments for replacement of assets. 6. Partnership & Company Accounting | Profit appropriation, impact of transactions on capital accounts, journal entries for reserves, and classification of financial items. 7. Manufacturing & Trading Accounts | Cost of production calculations, inventory valuation, overhead allocation, and adjustments for missing expenses. 8. Financial Ratios & Decision Making | Causes of changes in gross profit margins, interpretation of financial statements, and factors affecting security for loans.