The aim of this exam is to test your ability to use double-entry accounting techniques. You will need to know the basic financial principles and regulations and demonstrate your technical proficiency.
This includes knowing how to prepare basic financial statements, basic consolidated financial statements and how to interpret them

Topics include

 Financial reporting
 Qualitative characteristics of financial information
 Double-entry and accounting systems
 Recording transactions
 Trial balance
 Preparing basic financial statements
 Preparing simple consolidated financial statements
 Interpreting financial statements