General ledger + Ledger accounts (narrations)

Prepaid expense

Accrued expense

Bad debts

Unearned revenue

Accrued revenue

Depreciation

Disposal of NCAs
- cash/trade-in
- disposal + purchase using loan
- disposal using bus doc + owing amount

Closing general ledgers

Contributing assets/liabilities
- commencement of bus

Correcting entries
- wrong ledger account/AR
- wrong amount
- both smh

Purchase return + using IC/FIFO

Sales return + using IC/FIFO

Inventory write-down calculation

Product + period cost calculation

Discount revenue/expense calculation

Calculate GST received vs GST paid for CFS

Account reconstruction for AR

Account reconstruction for AP

Account reconstruction for Inventory

Account reconstruction for GST clearing

Account reconstruction for Capital

Account reconstruction for disposal of NCA account

Preparing budgeted CFS/IC/BS using account reconstructions/schedule (with 2 missing figures)