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FULL LEARNING COURSE · 30-DAY ACCESS
Revise Form 3 Principles of Accounts with confidence.
Master accounting principles through careful working, balanced records and exam practice.
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What is inside Form 3 Principles of Accounts
Master accounting principles through careful working, balanced records and exam practice.
✓Bookkeeping principles✓Ledgers and trial balance✓Financial statements✓Interpretation and corrections
Worked examples
Understand what a strong answer looks like and correct mistakes early.
Practice questions
Move beyond guessing with guidance that explains the reasoning.
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Course Content
Adjustments to financial statements
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3.1.1 Why financial statements need adjustments
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3.1.2 Accrued expenses and expense ledgers
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3.1.3 Prepaid expenses and mixed adjustments
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3.1.4 Accrued income and income received in advance
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3.1.5 Bad debts and recoveries
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3.1.6 Allowance for doubtful debts
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3.1.7 Adjusted financial statements workshop
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Topic revision: Adjustments to financial statements