I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider

Part D 

Recording transactions and events 

7 Inventory ......................................................................................................................... 107 

8 Tangible 

non-current assets ............................................................................................... 133 

9 Intangible 

non-current assets.............................................................................................. 169 

10  Accruals and prepayments ................................................................................................. 181 

11 Provisions 

and 

contingencies.............................................................................................. 197 

12 Irrecoverable 

debts and allowances..................................................................................... 209 

13 Sales 

tax.......................................................................................................................... 225