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ACCA FA · Applied Knowledge

C. The use of double-entry and accounting systems

Learn the fundamentals of accounting. You’ll gain confidence in the double-entry system, ledger structures, accounting equations, and how transactions affect accounts - laying the foundation for preparing reliable financial statements.

  • 7 lessons
  • 2 modules
  • 0.8h of video
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The lessons

7 lessons, module by module.

Books of prime entry

3 lessons
  1. 1 Preparing financial statements 3m
  2. 2 Business documentation 6m
  3. 3 Books of prime entry 11m

Double-entry accounting

4 lessons
  1. 1 Ledger accounts 3m
  2. 2 Double-entry accounting 16m
  3. 3 Balancing ledger accounts 5m
  4. 4 Journals 3m

Questions

About C. The use of double-entry and accounting systems.

What does the C. The use of double-entry and accounting systems section cover?

Learn the fundamentals of accounting. You’ll gain confidence in the double-entry system, ledger structures, accounting equations, and how transactions affect accounts - laying the foundation for preparing reliable financial statements.

How much video is in this section?

C. The use of double-entry and accounting systems has 7 video lessons, about 0.8 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Financial Accounting exam?

Yes. The content in this section is assessed in the Financial Accounting ACCA exam.

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