Introduction and framework -- account -- general journal -- general ledger and trial balance -- Owner's interest/Equity (Capital) -- Non-current assets (Fixed assets) -- Current assets -- Liabilities -- Income and expenses -- Completion of the accounting process -- accounting equation -- Presentation of financial statements -- Non-profit entities -- Statement of cash flow -- Ratio analysis and interpretation of financial statements -- Bank reconciliation -- Basic costing and manufacturing entities -- Budgets -- Cost-volume-profit analysis (CVP) -- Practical examples : suggested solutions.