AAT Success: Financial Accounting; Recording Transactions - Study Pack; Intermediate Level Unit 4 & Introduction

Part 1 Module 1: the nature and purpose of accounting; the financial statements; ledger accounting; the trial balance and closing the books; accounting standards and concepts; books of prime entry; the debtors' and creditors' ledgers, control accounts and reconciliations; bank reconciliation statements; accounting for Value Added Tax; PAYE and National Insurance. Part 2 Module 2: accounting for fixed assets; depreciation; disposal and part-exchange.