| BLM32205 | Introduction |
| BLM32210 | Following generally accepted accounting practice |
| BLM32215 | SP3/91 and IAS |
| BLM32220 | Use of generally accepted accounting practice |
| BLM32225 | Capital/revenue issues, hire purchase and lease purchase agreements |
| BLM32230 | Capital/revenue issues, character of rents paid under finance lease |
| BLM32235 | Rents deductible as revenue expenditure - order in which other statutory rules are applied |
