1 The Accounting Equation and the basis of double-entry book-keeping 2 Recording transactions through double entry 3 Day Books 4 The Ledger: its sub-division 5 Balancing accounts 6 Purchases/Sales/Returns 7 Trade discount vs early payment discount 8 Receipt from customers and payment to suppliers 8 Control accounts - introduction 9 The Trial Balance Syllabus: 1 Irrecoverable debts and irrecoverable debts recovered 2 Capital and revenue expenditure 3 Depreciation and disposal of non-current assets 4 Adjusting for accruals and prepayments, excluding the preparation end of period adjustments in expense or income accounts for accruals or prepayments 5 Preparation of financial statements for a sole trader.