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FA1 - [2021] - Recording Financial Transactions - STUDY TEXT and EXAM KIT - BPP

Why Recording Financial Transactions (FA1) is introduced?

To develop knowledge and understanding of the key types of business transactions and reporting and how they are recorded in an accounting system up to the trial balance stage.

Syllabus of FA1 Recording Financial Transactions

It also covers relevant banking procedures related to bookkeeping, the maintenance, and reconciliation of cash and small cash records, the preparation, and the identification and correction of errors for the journal and relevant control accounts.

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Main Capabilities

To Completion of the exam successfully, candidates should be able to:
  • Types of business transactions and documentation
  • Banking system and transactions
  • Transaction duality and the double entry system
  • Payroll
  • Cash and bank
  • Ledger accounts
  • Sales and credit transactions
  • Preparing the trial balance
  • Purchases and credit transactions
  • Reconciliation
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