ch. 1. The essence of financial accounting
ch. 2. The statement of financial position
ch. 3. The income statement
ch. 4. Capital and revenue expenditure
ch. 5. Depreciation, disposals and revaluations
ch. 6. Accruals and prepayments
ch. 7. Irrecoverable debts, estimates and provisions
ch. 8. Preparing financial statements from trial balance
ch. 9. Statement of comprehensive income
ch. 10. Statement of changes in equity
ch. 11. Statement of cash flows
ch. 12. Interpretation of financial statements
ch. 13. Regulatory and conceptual frameworks.