CPA - Financial AccountingTopic: CORRECTION OF ERRORS , Video: Correction of Errors - Illustration 1

Financial Accounting lectures introduces learners to the basic concepts in accounting, regulation, bookkeeping and preparation of financial statements for different types of entities. In the end the learner should be able to explain the nature and purpose of accounting, write up books of original entry, prepare ledger accounts under double entry system, prepare financial statements of sole traders, partnerships, companies, manufacturing entities, small and medium sized entities and not-for-making organisations, explain the regulatory framework of accounting, account for assets and liabilities, analyse financial statements by use of ratios and statement of cash flows.

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Financial Accounting lectures introduces learners to the basic concepts in accounting, regulation, bookkeeping and preparation of financial statements for different types of entities. In the end the learner should be able to explain the nature and purpose of accounting, write up books of original entry, prepare ledger accounts under double entry system, prepare financial statements of sole traders, partnerships, companies, manufacturing entities, small and medium sized entities and not-for-making organisations, explain the regulatory framework of accounting, account for assets and liabilities, analyse financial statements by use of ratios and statement of cash flows.

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