Starting with the Trial Balance and explaining with simple examples (no double entry) all of the major adjustments (including closing inventory, accruals, prepayments, bad debts and provision for doubtful debts, depreciation, disposals, revaluations, issue of shares & simple journals). Finishing with a comprehensive company case study involving the preparation of Income Statement, Statement of Financial Position & Statement of Changes in Equity. (Assuming little or no knowledge of double-entry bookkeeping)