Pearson LCCI Level 2 Certificate in Book-Keeping

Recording Financial Transactions The principles of doubleentry accounting Control Accounts The preparation of control accounts Reconciliation of control accounts Correction of Errors and the Journal Correction of errors not affecting the trial balance Correction of errors affecting the trial balance The Journal Adjustments in Financial Statements Accounting concepts Accounting for depreciation Accounting for irrecoverable debts and allowance for doubtful debts Accounting for accruals and prepayments Preparation of Financial Statements Partnerships Limited liability companies Incomplete records of a sole trader Manufacturing businesses Non-profit making organisations Accounting Ratios The calculation and interpretation of accounting ratios Specification

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