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A Level Accounts
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    • 1. Introduction
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    • 3. Entry Books
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Part 3 Books of Original Entry Notes

1. Business Documentation - Syllabus aim is to recognise and understand the following business documents: invoice, credit note, debit note, statement of account.
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2. Sales Day Book & Sales Ledger - Syllabus aim is to explain the use of, and process, accounting data in the sales day book and then post in the correct ledgers.
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3. Purchases Day Book & Purchases Ledger - Syllabus aim is to explain the use of, and process, accounting data in the purchases day book and then post in the correct ledgers.
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4. Sales Returns & Purchases Returns Day Books - Syllabus aim is to explain the use of, and process, accounting data in the sales and purchases returns day books and then post in the correct ledgers.
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5. Cash Books - Syllabus aim is to explain the use of, and process, accounting data in the cash book and then post in the correct ledgers.
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6. Petty Cash Book - Syllabus aim is to explain the use of, and process, accounting data in the petty cash book and then post in the correct ledgers using the imprest system.
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7. Bank Reconciliation Statements - syllabus aim is to prepare, a bank reconciliation statement to include bank errors, uncredited deposits and unpresented cheques.
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8. Control Accounts - syllabus aim is to prepare purchases ledger and sales ledger control accounts to include credit purchases and sales, receipts and payments, cash discounts, returns, bad debts, dishonoured cheques, interest on overdue accounts, contra entries, refunds, opening and closing balances.
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9. Transactions causing an Irregular Balance - syllabus aim is to understand the types of transactions that cause an irregular balance.
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10. The Journal - Syllabus aim is to explain the use of, and process, accounting data in the journal and then post in the correct ledgers.
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