1. Principles of Accounting - Role and purpose of accounting, double-entry system, accounting concepts, capital and revenue expenditure, asset depreciation 2. Control Procedures - Trial balance, control accounts, error correction 3. Financial Statements of Organisations - Financial statements of sole traders, year-end adjustments, departmental and incomplete records, partnerships, non-profit organisations, manufacturers 4. Introduction to Costing - Inventory valuation, labour costs, overhead costs, job costing 5. Analysis of Accounting Statements - Ratios