## Overview

Our free ACCA FA1 Sales and Receivables notes cover everything you need to know for this module. From sales cycle to receipts discounts and bad debts, 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)
- [Double-entry and the ledger](./acca-fa1-double-entry-and-the-ledger)
- [Books of prime entry](./acca-fa1-books-of-prime-entry)
- [Cash book and petty cash](./acca-fa1-cash-book-and-petty-cash)
- [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. Sales cycle and documentation

- [Orders, dispatch, invoices, and credits](acca-fa1-sales-cycle-and-documentation-orders-dispatch-invoices-and-credits.md)
- [Credit control and aged receivables](acca-fa1-sales-cycle-and-documentation-credit-control-and-aged-receivables.md)
- [Cash sales, card receipts, and till procedures](acca-fa1-sales-cycle-and-documentation-cash-sales-card-receipts-and-till-procedures.md)

## 2. Receivables ledger and control account

- [Posting from day books and cash book](acca-fa1-receivables-ledger-and-control-account-posting-from-day-books-and-cash-book.md)
- [Contra entries and set-offs](acca-fa1-receivables-ledger-and-control-account-contra-entries-and-set-offs.md)
- [Reconciling ledger totals to control](acca-fa1-receivables-ledger-and-control-account-reconciling-ledger-totals-to-control.md)

## 3. Receipts, discounts, and bad debts

- [Recording cash and bank receipts](acca-fa1-receipts-discounts-and-bad-debts-recording-cash-and-bank-receipts.md)
- [Prompt-payment discounts allowed](acca-fa1-receipts-discounts-and-bad-debts-prompt-payment-discounts-allowed.md)
- [Irrecoverable debts write-off](acca-fa1-receipts-discounts-and-bad-debts-irrecoverable-debts-write-off.md)

Free ACCA FA1 Sales and Receivables Study Guide