Kaplan Publishing’s Maintaining Financial Records Pocket Notes act as flashcards, summarising key topics so you can revise whenever and wherever you choose. Designed to prompt your memory and get you prepared for the exam, the Pocket Notes include mind maps covering the fundamentals of maintaining financial records, through double-entry accounting techniques.

Topics covered:

Maintenance of financial records

Generally accepted accounting principles and concepts

The principles and processes of basic bookkeeping

The preparation of journals and ledger accounts

Recording transactions and events

The preparation of a trial balance (including identifying and correcting errors)

Reconciling the control accounts and cash book

Extending the trial balance, year-end adjustments and final accounts