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Recording transactions and events: area D
7 Lessons
Level 1
Sales, purchases, sales tax and discounts
Sales, purchases, sales tax and discounts
Core
Level 2
Inventories
Inventories
Core
Level 3
Tangible and intangible non-current assets
Tangible and intangible non-current assets
Core
Level 4
Accruals, prepayments, accrued and deferred income
Accruals, prepayments, accrued and deferred income
Core
Level 5
Receivables and payables
Receivables, irrecoverable debts and the allowance
Core
Level 6
Provisions, contingencies and events after the reporting period
Provisions, contingencies and events after the reporting period
Core
Level 7
Capital structure and finance costs
Capital structure and finance costs
Core