1. The function and objectives of accounting -- 2. Framework for the preparation 0f financial statements -- 3. The financial position -- 4. The financial performance -- 5. The recording of transactions -- 6. Processing accounting data -- 7. Adjustments -- 8. The closing of procedure, determining profit and preparing financial statements -- 9. Cash and cash equivqlents -- 10. Credit granted: Debtors and bills receivable -- 11. Inventory -- 12. Property, plant and equipment -- 13. Other non-current assets and financial assets -- 14. Current liabilities -- 15. Non-current liabilities -- 16. Financial statements of a sole proprietorship -- 17. Non-profit entities -- 18. Incomplete records -- Index.