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In BA3, you’ll gain a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities. These statements are prepared within a conceptual and regulatory framework, so you’ll get an understanding of the role of legislation and of accounting standards.

You’ll also cover the need to understand and apply necessary controls for accounting systems, as well as the nature of errors. You’ll also get an introduction to measuring financial performance with the calculation of basic ratios.

Syllabus at a glance
A. Accounting Principles, Concepts and Regulations (10%)
B. Recording Accounting Transactions (50%)

C. Preparation of Accounts for Single Entities (30%)

D. Analysis of Financial Statements (10%)

Course Content

BA3 – Introduction 1 Topic
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Chapter 1 – The accounting environment 1 Topic
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Chapter 2 – The regulatory framework of financial reporting 1 Topic
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Chapter 3 – Ledger accounting and double-entry bookkeeping 1 Topic
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Chapter 4 – From trial balance to financial statements 1 Topic
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Chapter 6 – Accounting for accruals and prepayments 1 Topic
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Chapter 7 – Accounting for payroll 1 Topic
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Chapter 8 – Accounting for the issue of shares 1 Topic
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Chapter 10 – Accounting for inventory 1 Topic
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Chapter 13 – Accounting reconciliations 1 Topic
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Chapter 14 – Incomplete records 1 Topic
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Chapter 15 – Accounting errors and suspense accounts 1 Topic
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Chapter 16 – The financial statements of single entities 1 Topic
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Chapter 17 – The manufacturing account 1 Topic
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Chapter 18 – The statement of cash flows 1 Topic
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Chapter 19 – The interpretation of financial statements 1 Topic
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