The ICAEW ACA Accounting: Certificate Level book for exams in 2024 serves as a comprehensive reference guide for individuals preparing for the accounting certification exams. This book is structured into three main areas: Maintaining Financial Records, Adjustments to Accounting Records and Financial Statements, and Preparing Financial Statements. Additionally, it includes a Technical Knowledge Section covering the Conceptual Framework for Financial Reporting and various International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). The book also provides practice problems and solutions for each area to aid in the understanding and application of the concepts.

The content of this book is designed to equip readers with the necessary knowledge and skills required to excel in the accounting certification exams. It covers essential topics such as maintaining financial records, adjusting accounting records and financial statements, and preparing financial statements in accordance with the relevant accounting standards. The inclusion of the Technical Knowledge Section further enhances the understanding of the conceptual framework for financial reporting and specific IAS and IFRS, providing a comprehensive overview of the accounting principles and practices.