1. Source documents, professional ethics principles, accounting concepts, discounts treatment, trade payables and receivables control accounts, irrecoverable debts transfer 2. Rent account preparation, bank reconciliation statement, three-column cash book entries, petty cash book benefits, cash and bank transactions balancing 3. Control accounts preparation, trade receivables, trade payables, contra entries, dishonoured cheques, discounts allowed and received, returns inwards and outwards 4. Suspense account correction, journal entries for errors, trial balance advantages and disadvantages, error detection, financial accuracy 5. Provision for irrecoverable debts, classification in financial statements, source documents identification, capital vs revenue expenditure differences, depreciation causes and concepts 6. Motor vehicle depreciation calculation, reducing balance method, disposal account preparation, partial payment handling, asset disposal accounting