ZIMSEC O-Level Principles of Accounting
10End of Year Adjustments
Overview
Forms 2 and 3: accruals and prepayments, depreciation and disposals, provisions, and financial statements with adjustments.
In this topic
Lessons
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Accrued and prepaid expenses
35 min
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Accrued and prepaid income
30 min
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Depreciation: causes and methods
35 min
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Disposal of non-current assets
40 min
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Recording depreciation in the ledger
35 min
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Allowance for irrecoverable (doubtful) debts
35 min
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Irrecoverable debts and debts recovered
30 min
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Provision for discounts allowable
30 min
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Sole trader financial statements with year-end adjustments
50 min
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Sample question
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