Overview:

PPE:

• Asset prices
• Depreciation
• Derecognition of PPE

Adjustments:

• Basic adjustments
• Consumable inventory
• Debtors

Companies:

• Basics
• Share types
• Share issues
• Retained earnings
• Dividends
• Company tax

Closed corporations:

• Basics
• Statement of net investment of members

Correction of errors:

• Trail balance
• Control accounts
• Creditor monthly statement
• Bank reconciliation

Partnerships

• Capital accounts
• Current accounts
• Distribution account

Cash flow statement

• Note
• Operating activities
• Investment activities
• Financing activities

VAT

• Process
• Calculation