Students from many universities (including those outside the UK) and those pursuing professional qualifications have requested the following:

1. Financial Statements and Accounting Concepts

1.1 Income statement / Profit and loss account
1.2 Balance Sheet, including reconciliation of balances
1.3 Use of trial balance
1.4 Double Entry, including bad debts, suspense accounts, error correction, and incomplete records
1.5 Provisions and Accruals
1.6 Cash flow, including the statutory annual cash flow statement
1.7 Sole Traders, Partnerships, LLPs, and Companies (both Ltd and PLC), including accounting for dividends and tax, and partnership profit shares
1.8 Stock, including valuation, writing off, and control
1.9 Gross Profit, Net Profit, and Ratios, including interpretation
1.10 Accounting for Assets: Fixed, Intangible, and Goodwill
1.11 Depreciation: straight line, reducing balance, and sum of the digits

2. Investment Appraisal and Capital Budgeting

2.1 Return on Capital Employed (net assets)
2.2 Average rate of return
2.3 Discounted cash flow (DCF) and Net Present Value (NPV): Calculation and Interpretation
2.4 Capital Budgeting

3. Costing and Budgeting

3.1 Budgets, including variance calculation and interpretation
3.2 Zero-based, Rolling, Preparation, and Flexed budgets
3.3 Fixed and variable costs, and Breakeven
3.4 Overhead Recovery Rates
3.5 Marginal Costing and Capacity
3.6 Activity-Based Costing
3.7 Product Costing, including pricing using costs and pricing not using costs
3.8 Target Costing

4. Additional Support

4.1 Anything else: Please ask, as we might be able to help. Even if it is a subject we are not comfortable with, if you have the notes, we can often understand them. We have done this with consolidated accounts and index numbers.