ACA:Accounting-Specification grid
　　This grid shows the relative weightings of subjects within this module and should guide the relative study time spent on each. Over time the marks available in the assessment will equate to the weightings below, while slight variations may occur in individual assessments to enable suitably rigorous questions to be set.
 
 Weighting (%)
1 Maintaining financial records30
2 Adjustments to accounting records and financial statements35
3 Preparing financial statements35
 100
　　1 Maintaining financial records
　　Candidates will be proficient in the use of double entry accounting techniques and the maintenance of accounting records.
　　In the assessment, candidates may be required to:
　　a. specify why an entity maintains financial records and prepares financial statements
　　b. identify the sources of information for the preparation of accounting records and financial statements
　　c. record and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements
　　d. record and account for changes in the ownership structure and ownership interests in an entity
　　e. prepare a trial balance from accounting records and identify the uses of the trial balance.
 
　　2 Adjustments to accounting records and financial statements
　　Candidates will be able to identify and correct omissions and errors in accounting records and financial statements.
　　In the assessment, candidates may be required to:
　　a. identify omissions and errors in accounting records and financial statements and demonstrate how the required adjustments will affect profits and/or losses
　　b. correct omissions and errors in accounting records and financial statements using control account reconciliations and suspense accounts
　　c. prepare an extended trial balance
　　d. prepare journals for nominal ledger entry and to correct errors in draft financial statements.
 
　　3 Preparing financial statements
　　Candidates will be able to specify the components of financial statements, and prepare and present non-complex accounts for sole traders, partnerships and limited companies.
　　In the assessment, candidates may be required to:
　　a. identify the main components of a set of financial statements and specify their purpose and interrelationship
　　b. specify the key aspects of the accrual basis of accounting, cash accounting and break-up basis of accounting
　　c. prepare and present a statement of financial position and income statement (or extracts therefrom) from the accounting records and trial balance in a format which satisfies the information requirements of the entity.
 
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