This course focuses on reconstructing accounting records where full information is unavailable. Participants learn how to analyse bank statements, identify missing data, extract trial balances, and prepare financial statements from incomplete records for audit and reporting purposes.

By the end of this course, participants will be able to:

• Identify situations that result in incomplete accounting records
• Analyse bank statements and third-party information to reconstruct records
• Extract trial balances from incomplete data
• Prepare financial statements from incomplete records
• Distinguish between audit and incomplete records engagements