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 E 

Preparing a trial balance 

14 Control 

accounts............................................................................................................... 237 

15 Bank 

reconciliations .......................................................................................................... 263 

16  Correction of errors ........................................................................................................... 275 

Part F 

Preparing basic financial statements 

17 Incomplete 

records............................................................................................................ 291 

18  Preparation of financial statements for sole traders ............................................................... 315 

19 Introduction 

to 

company accounting.................................................................................... 327 

20  Preparation of financial statements for companies ................................................................ 345 

21  Events after the reporting period ......................................................................................... 375 

22  Statements of cash flows ................................................................................................... 381