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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Preparation of Accounts for Single Entities | 30% | - Prepare financial statements from trial balance - Adjustments and inventory/cost of sales entries |
| Topic 2: Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
| Topic 3: Recording Accounting Transactions | 50% | - Record transactions using double-entry bookkeeping - Reconciliations and control accounts - Prepare accounting records |
| Topic 4: Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
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