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Sole Trader Accounts
Study Content • 7 Sections
1
Overview of Sole Trader Financial Statements
2
The Income Statement — Layout and Key Items
3
The Statement of Financial Position — Layout and Key Items
4
Depreciation
5
Prepayments, Accruals and Income Adjustments
6
Irrecoverable Debts and Provision for Doubtful Debts
7
Goods for Own Use, Asset Disposal, Inventory Valuation and Capital vs Revenue Expenditure