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Calculate the capital contribution of the owner to a business
Use the accounting equation to calculate capital from incomplete data
Prepare accounts from incomplete records
Construct ledger accounts from incomplete records and supplementary data
Apply accounting adjustments to ledger accounts constructed from incomplete records
Prepare a trial balance
Prove the arithmetic accuracy of account balances constructed from incomplete records by preparing a trial balance.
Prepare financial statements (for a sole trader) from incomplete records
Use ledger account balances constructed from incomplete records to draft financial statements (for sole trader)