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ACCA FA · Applied Knowledge

D. Recording transactions and events

Master the core process of capturing business activities. This section focuses on how to record sales, purchases, payroll, depreciation, accruals, and other financial transactions using journals and ledgers.

  • 37 lessons
  • 8 modules
  • 4.3h of video
Start the first lesson → About the ACCA FA course

The lessons

37 lessons, module by module.

Recording sales, cash and purchases transactions

4 lessons
  1. 1 Basic transactions 5m
  2. 2 Returns 5m
  3. 3 Discounts 13m
  4. 4 Sales tax 17m

Inventory

5 lessons
  1. 1 Defining inventory 2m
  2. 2 Recording inventory 9m
  3. 3 Valuing inventory 8m
  4. 4 Cost of inventory 11m
  5. 5 Disclosures 2m

Tangible non-current assets

5 lessons
  1. 1 Acquisition 12m
  2. 2 Depreciation 14m
  3. 3 Disposals 10m
  4. 4 Revaluations 17m
  5. 5 Disclosures 5m

Intangible non-current assets

6 lessons
  1. 1 Definition 2m
  2. 2 Recognition 2m
  3. 3 Research and development 8m
  4. 4 Amortisation 4m
  5. 5 Subsequent measurement 1m
  6. 6 Disclosure 3m

Accruals and prepayments

3 lessons
  1. 1 Background 2m
  2. 2 Expenses 16m
  3. 3 Income 12m

Receivables

4 lessons
  1. 1 Credit facilities 5m
  2. 2 Irrecoverable debts 6m
  3. 3 Allowance for receivables 9m
  4. 4 Presentation 2m

Provisions and contingencies

4 lessons
  1. 1 Provisions 11m
  2. 2 Contingent liabilities 4m
  3. 3 Contingent assets 2m
  4. 4 Disclosure 2m

Capital structure and finance costs

6 lessons
  1. 1 Capital structure 3m
  2. 2 Ordinary shares 6m
  3. 3 Bonus and rights issues 9m
  4. 4 Loan notes 5m
  5. 5 Preference shares and dividends 10m
  6. 6 Other reserves 4m

Questions

About D. Recording transactions and events.

What does the D. Recording transactions and events section cover?

Master the core process of capturing business activities. This section focuses on how to record sales, purchases, payroll, depreciation, accruals, and other financial transactions using journals and ledgers.

How much video is in this section?

D. Recording transactions and events has 37 video lessons, about 4.3 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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