1. Accounting concepts, professional ethics, trial balance corrections, trade payables ledger control, depreciation purpose, income received in advance classification 2. Source documents identification, books of original entry classification, credit supplier account preparation, trade receivables ledger control account, benefits of control accounts 3. Corrected trial balance preparation, trial balance interpretation, accounting errors types, error of commission vs principle, petty cash book benefits, imprest system handling 4. Depreciation provision account, disposal account preparation, capital and revenue expenditure definitions, computerised data security, bank reconciliation adjustments 5. Petty cash book preparation, imprest restoration, reasons for cash discrepancies, bank reconciliation statement, direct debit features, bookkeeping system evaluation 6. Cash book vs bank statement reconciliation, unprocessed cheques, full set of accounting records benefits, financial accuracy, business decision-making, transaction tracking