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OpenLearning

FIA FA2 Maintaining Financial Records (Full Course Jun'25 sitting)

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Overview

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This course develops foundational skills for maintaining financial records. It covers accounting principles, double-entry bookkeeping, transaction recording, reconciliations, trial balances, error correction, year-end entries, financial statements, and partnership accounting.

Syllabus

  • Explain accounting principles, concepts and characteristics
  • Describe the principles and process of double-entry bookkeeping
  • Prepare journal entries and general ledger accounts
  • Record transactions and events
  • Perform reconciliations
  • Prepare a trial balance (including identifying and correcting errors)
  • Process year-end manual journal entries and prepare financial statements
  • Account for partnerships

Taught by

UOWMPAC online

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