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01.Introduction 1.

02.Introduction 2.

03.Introduction 3.

04.Introduction 4 & Ch 1 Introduction to financial accounting 1.

05.Ch 1 Introduction to financial accounting 2.

06.Ch 1 Introduction to financial accounting 3.

07.Ch 1 Introduction to financial accounting 4

08.Ch 1 Introduction to financial accounting 5.

09.Ch 1 Introduction to financial accounting 6.

10.Ch 2 Source，records, books of prime entry.

11.Ch 3 Double entry and ledger accounts 1.

12.Ch 3 Double entry and ledger accounts 2.

13.Ch 3 Double entry and ledger accounts 3.

14.Ch 3 Double entry and ledger accounts 4.

15.Ch 4 Business cycle 1.

16.Ch 4 Business cycle 2.

17.Ch 4 Business cycle 3.

18.Ch 4 Business cycle 4.

19.Ch 4 Business cycle 5 & Ch 5 Irrecoverable debts and allowances 1.

20.Ch 5 Irrecoverable debts and allowances 2.

21.Ch 6 Inventory 1.

22.Ch 6 Inventory 2.

23.Ch 6 Inventory 3.

24.Ch 6 Inventory 4 & Ch 7 Tangible non-current assets 1.

25.Ch 7 Tangible non-current assets 2.

26.Ch 7 Tangible non-current assets 3.

27.Ch 7 Tangible non-current assets 4.

28.Ch 7 Tangible non-current assets 5.

29.Ch 7 Tangible non-current assets 6 & Ch 8 Intangible non-current assets 1.

30.Ch 8 Intangible non-current assets 2.

31.Ch 9 Accruals and prepayments 1.

32.Ch 9 Accruals and prepayments 2.

33.Ch 11 Adjustments and correction of errors 1.

34.Ch 11 Adjustments and correction of errors 2.

35.Ch 11 Adjustments and correction of errors 3 & Ch 12 Control accounts and reconciliations 1.

36.Ch 12 Control accounts and reconciliations 2.

37.Ch 10 Provisions and contingencies 1.

38.Ch 10 Provisions and contingencies 2.

39.Ch 13 Incomplete records 1.

40.Ch 13 Incomplete records 2.

41.Ch 14 Basic financial statements for company 1.

42.Ch 14 Basic financial statements for company 2

43.Ch 14 Basic financial statements for company 3.

44.Ch 14 Basic financial statements for company 4.

45.Ch 14 Basic financial statements for company 5 & Ch 16 Events after the reporting period.

46.Ch 15 Statement of cash flows 1.

47.Ch 15 Statement of cash flows 2.

48.Ch 15 Statement of cash flows 3.

49.Ch 17 Basic consolidated financial statements 1.

50.Ch 17 Basic consolidated financial statements 2.

51.Ch 17 Basic consolidated financial statements 3.

52.Ch 17 Basic consolidated financial statements 4.

53.Ch 17 Basic consolidated financial statements 4.

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