, determining profit and preparing financial statements -- Cash and cash equivalents -- Credit granted : trade

; 9. Introducing credit: Trade payables ; 10. The other side of credit: trade receivables and working

statements -- 9. Introducing credit: Trade payables -- 10. The other side of credit: Trade receivables and

and preparing financial statements -- 9. Cash and cash equivqlents -- 10. Credit granted: Debtors and

conceptual framework -- 5. Value added tax -- 6. Adjustments -- 7. Inventory -- 8. Introducing credit

transactions -- Credit transactions -- Fixed assets and depreciation -- Debtors -- Year end adjustments -- An