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Details on each note:
Please note that not all notes but most includes theory questions. They do not include notes if they are not important for a certain topic.
Unit 3 Notes
How to Calculate Mark – Up
GST Calculations
Ethical Considerations
Accounting Elements
Qualitative Characteristics
Balance Sheet
Accounting Assumptions
Non – Financial Information
Source Documents
General Ledger & Journals
Trial Balance
All on Accounts Payable
Accounts Payable Turnover
All on Accounts Receivable
Accounts Receivable Turnover
Bad Debts Expense and Allowance for Doubtful Debts
Commencing Double Entries
Correcting Entries
Inventory Cards (How they work and common questions). Includes FIFO valuation techniques, FIFO VS Identified Cost
Everything else on Inventory (Product Cost, Period Cost, NRV, Lower of Cost and NRV, Inventory Write- Down)
Inventory Turnover
P&L, Closing and transferring to the capital ledger
