The world of accounting -- The conceptual framework for financial reporting -- The accounting equation -- The accounting cycle : transactions, source documents and journals -- The accounting cycle : ledgers and trial balance -- The accounting cycle : adjustments -- Completion of the accounting cycle : closing process and financial statements -- Value-added Tax [VAT] -- Accounting systems -- Cash and cash equivalents -- Trade and other receivables -- Inventories -- Non-current assets : tangible assets -- Non-current assets : intangible assets -- Non-current and current liabilities -- Presentation of financial statements -- Statement of cash flows -- Non-profit organisations -- Partnerships -- Companies -- Analysis and interpretation of financial statements -- Manufacturing entities -- Cost-volume-profit [CVP] analysis -- Labour -- Financial planning and management.