Free

Financial Accounting

A comprehensive ATQ Level 2 Financial Accounting course covering the regulatory framework, non-current assets, financial instruments, group accounts, and financial statement preparation under IFRS.

7 chapters16 lessons
Start CourseAll Courses
Course Curriculum

What you will study

1

Unit 1 — The Regulatory Framework

2 lessons

1

Ch 1: Financial Reporting and the Conceptual Framework

2

Ch 2: The Double Entry Foundation

2

Unit 2 — Trial Balance, Errors and Adjustments

2 lessons

1

Ch 3: Preparing the Trial Balance

2

Ch 4: Accruals, Prepayments and Period-End Matching

3

Unit 3 — Inventory, Receivables and Payables

2 lessons

1

Ch 5: Inventory

2

Ch 6: Receivables, Payables and Reconciliations

4

Unit 4 — Non-Current Assets

3 lessons

1

Ch 7: Tangible Non-Current Assets

2

Ch 8: Depreciation, Revaluation and Disposal

3

Ch 9: Intangible Assets, Leases and Investment Property

5

Unit 5 — Provisions, Equity and Financial Instruments

3 lessons

1

Ch 10: Provisions and Contingencies

2

Ch 11: Share Capital and Equity

3

Ch 12: Financial Instruments, Tax and Other Standards

6

Unit 6 — Financial Statements: Preparation and Presentation

3 lessons

1

Ch 13: Preparing Financial Statements — Single Entity

2

Ch 14: The Cash Flow Statement

3

Ch 15: Group Accounts and Consolidation

7

Unit 7 — Analysis and Interpretation

1 lessons

1

Ch 16: Financial Statement Analysis

Start Learning

Developed by

Accounting Body Editorial Team

Written and reviewed by qualified accountants. Always free.