## Overview

Our free ACCA FA1 Double-Entry and the Ledger notes cover everything you need to know for this module. From accounting equation to ledgers and opening balances, we've got you covered. Whether you're intensively reviewing or looking to solidify specific concepts, these notes provide added peace of mind, knowing that you have a comprehensive resource to help consolidate and revise effectively for ACCA FA1. Think something could be better? [Give us a shout on our contact page](/contact), and we'll take a look.

We've created detailed study guides for all ACCA FA1 topics. Check out our other free notes below:

- [Source documents, transactions, and ethics](./acca-fa1-source-documents-transactions-and-ethics)
- [Books of prime entry](./acca-fa1-books-of-prime-entry)
- [Cash book and petty cash](./acca-fa1-cash-book-and-petty-cash)
- [Sales and receivables](./acca-fa1-sales-and-receivables)
- [Purchases and payables](./acca-fa1-purchases-and-payables)
- [Inventory and cost recording basics](./acca-fa1-inventory-and-cost-recording-basics)
- [Payroll fundamentals](./acca-fa1-payroll-fundamentals)
- [Trial balance and correction of errors](./acca-fa1-trial-balance-and-correction-of-errors)
- [Control accounts and reconciliations](./acca-fa1-control-accounts-and-reconciliations)
- [Sales tax (VAT) recording](./acca-fa1-sales-tax-vat-recording)
- [Computerised accounting basics](./acca-fa1-computerised-accounting-basics)

## 1. Accounting equation and elements

- [Assets, liabilities, equity, income, expenses](acca-fa1-accounting-equation-and-elements-assets-liabilities-equity-income-expenses.md)
- [Impact of transactions on the equation](acca-fa1-accounting-equation-and-elements-impact-of-transactions-on-the-equation.md)
- [Capital vs revenue items](acca-fa1-accounting-equation-and-elements-capital-vs-revenue-items.md)

## 2. Debit and credit rules

- [Increase and decrease conventions by element](acca-fa1-debit-and-credit-rules-increase-and-decrease-conventions-by-element.md)
- [Journal entries and narrations](acca-fa1-debit-and-credit-rules-journal-entries-and-narrations.md)
- [Posting to T-accounts and balancing](acca-fa1-debit-and-credit-rules-posting-to-t-accounts-and-balancing.md)

## 3. Ledgers and opening balances

- [General ledger and subsidiary ledgers](acca-fa1-ledgers-and-opening-balances-general-ledger-and-subsidiary-ledgers.md)
- [Brought-forward and carried-forward balances](acca-fa1-ledgers-and-opening-balances-brought-forward-and-carried-forward-balances.md)
- [Cross-casting, casting, and folio referencing](acca-fa1-ledgers-and-opening-balances-cross-casting-casting-and-folio-referencing.md)


Free ACCA FA1 Double-Entry and the Ledger Study Guide