| # | Chapter | ICAB syllabus area | Loaded / Target | Progress | |
| 1 |
Context, Purpose and Regulatory Framework of Financial Reporting |
1. Maintaining financial records (context/purpose sub-topics) |
14 / 5000 |
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| 2 |
Accounting Concepts, the IFRS Conceptual Framework, Ethics and Sustainability |
1. Maintaining financial records (concepts/ethics sub-topics) |
215 / 5000 |
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| 3 |
Double-Entry Bookkeeping Principles and Accounting Systems |
1. Maintaining financial records |
228 / 5000 |
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| 4 |
Recording Sales, Purchases and Cash Transactions |
1. Maintaining financial records |
214 / 5000 |
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| 5 |
Sales Tax / VAT in the Accounting System |
1. Maintaining financial records |
229 / 5000 |
|
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| 6 |
Inventory (IAS 2) |
1. Maintaining financial records |
221 / 5000 |
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| 7 |
Tangible Non-Current Assets and Depreciation (IAS 16) |
1. Maintaining financial records |
220 / 5000 |
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| 8 |
Intangible Non-Current Assets and Amortisation |
1. Maintaining financial records |
229 / 5000 |
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| 9 |
Accruals, Prepayments and Deferred Income |
1. Maintaining financial records |
220 / 5000 |
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| 10 |
Receivables, Payables, Irrecoverable Debts and Allowances |
1. Maintaining financial records / 2. Adjustments |
220 / 5000 |
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| 11 |
Provisions, Contingent Liabilities and Contingent Assets (IAS 37) |
1. Maintaining financial records / 2. Adjustments |
227 / 5000 |
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| 12 |
Capital Structure and Finance Costs |
1. Maintaining financial records |
227 / 5000 |
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| 13 |
Reconciliations: Bank, Control Accounts and Suspense Accounts |
2. Adjustments to accounting records and financial statements |
227 / 5000 |
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| 14 |
Trial Balance, Extended Trial Balance and Correction of Errors |
2. Adjustments to accounting records and financial statements |
227 / 5000 |
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| 15 |
Preparing Financial Statements — Sole Traders |
3. Preparing financial statements |
227 / 5000 |
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| 16 |
Preparing Financial Statements — Partnerships |
3. Preparing financial statements |
0 / 5000 |
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| 17 |
Preparing Financial Statements — Limited Companies |
3. Preparing financial statements |
227 / 5000 |
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| 18 |
Statement of Cash Flows (IAS 7) |
3. Preparing financial statements |
227 / 5000 |
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| 19 |
Incomplete Records |
3. Preparing financial statements |
219 / 5000 |
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| 20 |
Public Financial Management |
4. Public Financial Management |
219 / 5000 |
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| 21 |
Payroll Accounting |
1. Maintaining financial records |
203 / 5000 |
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