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The FA1 syllabus, Recording Financial Transactions, presents the candidate with the basics Preparation and recording of financial transactions and processing of ledger documents from originating documents up to the trial balance stage, transactions. It also covers relevant banking procedures related to the banking process, bookkeeping, keeping. Must be completed within 240 days of applying to take the CPA exam. 24 accounting units. 24 business units. 120 total units. 30 accounting units; 38 business units.
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