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Part 1 Personal finance: personal finance - income and expenditure; personal finance - budgeting; personal taxation. Part 2 Business finance: financial resources - starting a business; assets capital and liabilities; financing a business. Part 3 Financial statements: basic financial statements - final accounts; accruals and prepayments; depreciation of fixed assets; bad debts and provision for bad debts; accounting concepts and stock valuation; financial statements - partnerships; financial statements - limited companies; interpretation of financial statements; cashflow statements; financial statements - clubs and associations; local authority finance. Part 4 Business planning and budgeting: management accounting; overhead costs; standard costing and variance analysis; budgets and budgetary control; financial planning - the business plan; investment appraisal. Part 5 Financial record keeping: business documents; financial records - day books; double-entry book-keeping - an introduction; balancing accounts - the trial balance; financial records - control of cash; bank reconciliation statements. Part 6 Applying information technology: computer accounting in practice; using computer spreadsheets.