1. Accounting concepts, trial balance errors, books of original entry, trade payables ledger control, discount allowed correction, financial documents classification

2. Capital and revenue expenditure, provision for irrecoverable debts, journal entries, trade receivables control account, ledger types, trade and cash discount purposes

3. Three-column cash book, cash and bank transactions, standing order payments, bank balance classification, direct debit, discount handling

4. Trial balance preparation, error identification, computerized bookkeeping benefits, data protection methods, public vs private sector differences

5. Depreciation calculation, provision for depreciation account, asset disposal account, straight line vs reducing balance method, financial statements impact

6. Receivables management, dishonoured cheques, payables ledger set-off, benefits of control accounts, accounting for returns inwards, discount allowed management