1. Source documents identification, professional ethics, depreciation causes, allowance for doubtful debts, petty cash classification, double entry for irrecoverable debts

2. Bank reconciliation statement preparation, outstanding lodgements, unpresented cheques, invoice analysis, trade and cash discounts, private vs public sector characteristics

3. Books of original entry completion, sales account preparation, computerized accounting evaluation, trade payables ledger control account, financial position classification

4. Trial balance preparation, error types identification, suspense account correction, discount errors adjustment, accounting concepts application, financial statement placement

5. Three-column cash book balancing, dishonoured cheques handling, cash discount treatment, accounting concepts recognition, provision for irrecoverable debts, financial statement classification

6. Capital vs revenue expenditure classification, machinery depreciation calculation, reducing balance method, profit or loss on asset disposal, provision for depreciation account preparation