Myanmar DA Part I Module II study plan

Define and apply the accounting equation to 20 transactions, classifying each item as asset, liability, or equity.

Record double-entry journal entries for sales, purchases, cash receipts, and cash payments, then post them to the correct ledger accounts.

Prepare an unadjusted trial balance from a supplied ledger and identify at least three causes of imbalance.

Distinguish cash-basis from accrual-basis accounting by spotting timing differences in five short scenarios.

Prepare adjusting entries for accruals, prepayments, depreciation, and bad debts from a given trial balance.

Calculate depreciation using straight-line and reducing-balance methods and explain the effect of each on profit.

Build an adjusted trial balance and use it to produce an income statement and a statement of financial position for a sole trader.

Reconcile opening capital, profit, drawings, and closing capital in a short statement.

Reconcile a bank statement with a cash book and explain outstanding cheques, deposits in transit, and bank charges.

Prepare receivable and payable control accounts and identify common posting errors.

Compute simple interest, compound interest, trade discount, cash discount, markup, and margin in mixed word problems.

Convert among fractions, decimals, and percentages and solve proportion problems without a calculator.

Calculate mean, median, mode, range, variance, and standard deviation for grouped and ungrouped data.

Interpret a frequency table and a simple bar or line chart to state two business conclusions.

Compute and interpret a simple price index and a weighted index for a small basket of goods.

Solve basic probability problems using addition and multiplication rules for independent events.

Illustrate demand and supply shifts and predict the effect on equilibrium price and quantity in five market scenarios.

Calculate and interpret price elasticity of demand and income elasticity using provided figures.

Distinguish fixed, variable, average, and marginal cost and identify the profit-maximizing output from a cost-revenue table.

Compare perfect competition, monopoly, and monopolistic competition on price-setting power and barriers to entry.

Define GDP, inflation, unemployment, and the balance of payments and match each to a current economic indicator example.

Explain how fiscal policy and monetary policy affect aggregate demand, output, and price level in a short written answer.

Distinguish demand-pull from cost-push inflation and identify two policy responses to each.

Interpret a simple exchange-rate change and state one effect on importers and one effect on exporters.

Identify the elements of a valid contract and apply them to five short fact patterns.

Distinguish offer, invitation to treat, acceptance, and consideration using business scenarios.

Explain breach of contract, discharge, and available remedies in own words with one example of each.

Compare the duties of buyer and seller in a sale-of-goods framework and identify the point at which risk passes.

Draft a formal business memo and a short report using correct structure, tone, and subject-verb agreement.

Edit 20 sentences for common errors in tense, agreement, punctuation, and word choice.

Summarize a 300-word business passage in 100 words while retaining key figures and the main recommendation.

Complete a 60-item mixed mock spanning all five domains and classify every error by domain.