As verbatim from "Rules and Guidelines to Part I & II Estate Agent Examination (2nd Edition - 1 Jan, 2005)".
The nature and purpose of book keeping, single and double entry, the ledger and cash book.
The journal: open entries purchases and sales journals, return books, correction of errors.
Posting to the ledger, trial balance, the trading account and profit and loss account, gross and net profits, closing the ledger.
Growth of a firm from sole trader to partnership to limited company, financial statements of limited liability companies, preparation and analysis of financial statements - profit and loss account and balance sheet, presentation methods - accounts and net assets, the users of financial statements and their requirements.
Assets, liabilities and their classifications, capital, intangible asset determination, effect in depreciation of fixed assets. Simple company balance sheets and profit appropriation. Significant of assets backing and net worth, asset valuation.
Income and expenditure accounts, receipts and payment account, the treatment of accounts, the valuation of trading stock.
Banking: current and deposit accounts, definition and use of cheques, bank reconciliation statements. Sources and costs of finance - short and medium term.