## Overview

This module covers period-end accounting adjustments and extended trial balance preparation, including accruals and prepayments, provisions and estimates, and the extended trial balance. Topics include year-end adjustments, depreciation amortisation, and basic profit or loss calculations.

## 1. Accruals and prepayments

- [Year-end adjustments and reversals](acca-fa2-accruals-and-prepayments-year-end-adjustments-and-reversals.md)
- [Expense and income matching](acca-fa2-accruals-and-prepayments-expense-and-income-matching.md)
- [Journal entries and ledger postings](acca-fa2-accruals-and-prepayments-journal-entries-and-ledger-postings.md)

## 2. Provisions and estimates

- [Allowances for receivables and inventory write-downs](acca-fa2-provisions-and-estimates-allowances-for-receivables-and-inventory-write-downs.md)
- [Depreciation and amortisation at period end](acca-fa2-provisions-and-estimates-depreciation-and-amortisation-at-period-end.md)
- [Events and adjustments before final TB](acca-fa2-provisions-and-estimates-events-and-adjustments-before-final-tb.md)

## 3. Extended trial balance and statements

- [Preparing the extended trial balance](acca-fa2-extended-trial-balance-and-statements-preparing-the-extended-trial-balance.md)
- [Statement of profit or loss (sole trader)](acca-fa2-extended-trial-balance-and-statements-statement-of-profit-or-loss-sole-trader.md)
- [Statement of financial position (basic)](acca-fa2-extended-trial-balance-and-statements-statement-of-financial-position-basic.md)


Free ACCA FA2 Period-End Adjustments and Extended Trial Balance Study Guide