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Syllabus aims

To develop knowledge and understanding of the techniques used to maintain accounting records and prepare final accounts of unincorporated entities.

Objectives

On completion of this paper, candidates should be able to:

• understand, describe and apply relevant accounting concepts, policies and standards
• maintain records relating to capital acquisition and disposal
• prepare reconciliations for the preparation of final accounts
• identify, calculate and record appropriate adjustments
• prepare and complete the extended trial balance
• prepare final accounts for a sole trader
• prepare final accounts for a partnership.

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