1. Source documents, accounting concepts, control accounts balances, effects of incorrect classifications, discount treatments, depreciation causes 2. Trade payables ledger control account preparation, refunds from suppliers, reasons for maintaining control accounts, credit transactions adjustments 3. Trial balance correction, suspense account balancing, benefits of trial balance, error detection, financial accuracy verification 4. Petty cash book preparation, imprest system management, classification of petty expenses, cash discrepancies, financial position reporting 5. Irrecoverable debts accounting, provision calculation, accounting concepts for bad debts, reasons for creating provisions, ledger balancing 6. Technology in accounting benefits, capital vs revenue expenditure classification, cash book updates, bank reconciliation statement, unpresented cheques, outstanding lodgements