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Grade 12


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Accounting principles and concepts

In this chapter you will learn the accounting principles and concepts adopted when preparing financial statements.

Capital and Revenue Expenditure/ Receipts

In this chapter you will learn the difference between capital and revenue expenditure / receipts.

Bank reconciliation statement

In this chapter you will learn how to prepare an amended cash book and a bank reconciliation statement.

Allowance for irrecoverable debt

In this chapter you will learn the accounting entries for irrecoverable debt and allowance for irrecoverable debts

Control Accounts

In this chapter you will learn how to prepare sales ledger control account and purchases ledger control account.

Depreciation of NCA and Disposal (IAS 16)

In this Chapter you will learn the various methods of calculating depreciation and the profit or loss arising from disposal of non current assets.

Correction of errors

In this chapter you will learn how to correct errors made in the ledger and how to calculate corrected profit.

Incomplete Records

In this chapter you will learn how to calculate the profit or loss of a business where parts of the records are not available. The objective is to convert single entries into double entries.

Partnership

In this chapter you will learn how to prepare the financial statements of partnership business.

Structural changes in partnership

In this chapter you will learn the accounting entries for admission/ retirement of partner and accounts to be adjusted in case change in profit sharing ratio.

Dissolution of partnership

In this chapter you will learn how to close down a partnership business.

Financial statements of a company (Internal Use)

In this chapter you will learn how to prepare the final accounts of a company.

Issue of shares - Application & Allotment

In this chapter you will learn the accounting entries needed to record amount received on application and allotment of shares

Bonus Issue & Rights Issue

In this chapter you will learn the accounting entries for bonus issue and rights issue.

Financial Analysis

In this chapter you will learn how to calculate and interpret the main accounting ratios.

IAS 2 Inventories

In this chapter you will learn the basis of inventory valuation and its method.

Introduction to Cost Accounting

In this chapter you will learn how to classify costs.

Marginal costing - Break even analysis

In this chapter you will learn how to calculate contribution, break even point, cs ratio and margin of safety.

Accounting Tuition
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