1. Source documents identification, books of original entry classification, provision for irrecoverable debts, accounting errors types, trial balance purposes, professional ethics principles

2. Petty cash book preparation, imprest system, voucher recording, shortage reasons, small expenses management, float restoration

3. Trade payables ledger control account, credit purchases, payments to suppliers, contra entries, discounts received, interest charged, returns outwards

4. Capital vs revenue expenditure distinction, motor van acquisition, depreciation calculation, asset disposal, reducing balance method, cost and disposal accounts

5. Bank reconciliation statement preparation, cash book updating, unpresented cheques, dishonoured cheques, direct debits, credit transfers, financial accuracy

6. Accounting concepts application, consistency, accruals, business entity, carriage inwards and outwards treatment, returns inwards and outwards classification