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    <subfield code="a">Introductory financial accounting and reporting</subfield>
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    <subfield code="a">ch. 1. The essence of financial accounting -- ch. 2. The statement of financial position -- ch. 3. The income statement -- ch. 4. Capital and revenue expenditure -- ch. 5. Depreciation, disposals and revaluations -- ch. 6. Accruals and prepayments -- ch. 7. Irrecoverable debts, estimates and provisions -- ch. 8. Preparing financial statements from trial balance -- ch. 9. Statement of comprehensive income -- ch. 10. Statement of changes in equity -- ch. 11. Statement of cash flows -- ch. 12. Interpretation of financial statements -- ch. 13. Regulatory and conceptual frameworks.</subfield>
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