ACCOUNTING 101
Imperial Valley College
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Exam (elaborations) ACCOUNTING 101
- Exam (elaborations) • 222 pages • 2022
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1 Introduction to accounting 
2 The accounting equation 
3 Recording financial transactions 
4 Ledger accounting and double entry 
5 Preparing basic financial statements 
6 Errors and corrections to accounting records and financial 
statements 
7 Cost of sales and inventories 
8 Irrecoverable debts and allowance for receivables 
9 Accruals and prepayments 
10 Non-current assets and depreciation 
11 Company financial statements 
12 Company financial statements under IFRS 
13 Statement...
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