ACCA FIA Maintaining Financial Records (FA2) Study Text introduces you to the fundamentals of maintaining financial records, through double-entry accounting techniques. Kaplan’s Study Texts are ACCA approved and cover the full syllabus.
Topics covered:
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Maintenance of financial records
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Generally accepted accounting principles and concepts
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The principles and processes of basic bookkeeping
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The preparation of journals and ledger accounts
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Recording transactions and events
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The preparation of a trial balance (including identifying and correcting errors)
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Reconciling the control accounts and cash book
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Extending the trial balance, year-end adjustments and final accounts
