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LO1 Record business transactions using double entry book-keeping, and be able to extract a trial balance.

Financial Accounting Principles

Learning Outcomes:

LO1 Record business transactions using double entry book-keeping, and be able to extract a trial balance.

• LO2 Prepare final accounts for sole-traders, partnerships or limited companies in accordance with appropriate principles, conventions and standards.

• LO3 Perform bank reconciliations to ensure company and bank records are correct.

• LO4 Reconcile control accounts and shift recorded transactions from the suspense accounts to the right accounts.

a. You are a Junior Accountant for a small accountancy firm, and you have been asked by your line manager to prepare a 1500-word report as evidence that your firm is aware of regulations relating to accountancy, as well as the rules, principles and conventions relating to accountancy. Your document will: 1. Define financial accounting and its purposes. 2. Name two internal stakeholders AND four external stakeholders of a large business organisation. For the internal and external stakeholders, you have identified above, comment briefly on why each of them might be interested in the financial information of the organisation. (LO 1, 2, 3 and 4) b. Your accounting firm has given a portfolio of clients to cater for their financial needs. You are required to record and complete the given tasks for the respective clients within your portfolio:

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