| Module 01: Accounting and Reporting in Commerce | |||
| Definition of Accounting | 00:02:00 | ||
| Accounting Principles | 00:03:00 | ||
| Accounting Equation | 00:01:00 | ||
| Accounting Cycle | 00:02:00 | ||
| Double Entry Accounting | 00:04:00 | ||
| Assets | 00:02:00 | ||
| Liabilities | 00:02:00 | ||
| Capital | 00:04:00 | ||
| Accounting Conventions | 00:02:00 | ||
| IFRS and GAAP | 00:02:00 | ||
| Module 02: Financial Accounting Part 01 | |||
| Financial Accounting | 00:01:00 | ||
| Financial Statements – Applications and Use | 00:02:00 | ||
| Profit and Loss Statement – Income Statement | 00:02:00 | ||
| Multi-step Income Statement | 00:02:00 | ||
| Expenses | 00:02:00 | ||
| Profit before Tax and EBITDA | 00:02:00 | ||
| Input to Depreciation Accounting | 00:03:00 | ||
| Depreciation Journal Entries | 00:01:00 | ||
| Balance Sheet – Assets and Liabilities Statements | 00:03:00 | ||
| Inventories | 00:01:00 | ||
| Liability Accounts | 00:02:00 | ||
| Total Liabilities and Equity | 00:01:00 | ||
| Module 03: Financial Accounting Part 02 | |||
| Permanent and Cyclical Working Capital | 00:02:00 | ||
| Forms of Working Capital Financing | 00:03:00 | ||
| Determinants of Working Capital | 00:02:00 | ||
| Cash Flow Statements – Operational and Reporting Formats #1 | 00:04:00 | ||
| Cash Flow Statements – Operational and Reporting Formats #2 | 00:01:00 | ||
| Economic Value Added (EVA) & Cash Flow Return on Investment (CFRIO) | 00:02:00 | ||
| Cash Flow Return on Investment (CFROI) | 00:01:00 | ||
| Key Ratio Analysis – Short Term Acid Tests & Long Term Viability | 00:05:00 | ||
| Module 04: Management & Cost Accounting | |||
| Management and Cost Accounting | 00:03:00 | ||
| What is Cost Accounting? | 00:01:00 | ||
| Material, Labour and Overhead Costing | 00:02:00 | ||
| Process Costing, Job Costing and Batch Costing | 00:03:00 | ||
| Job Costing | 00:04:00 | ||
| Activity Based Costing – Lean Operations | 00:03:00 | ||
| Steps in Developing and Activity – Based Costing System | 00:02:00 | ||
| Benefits and Limitations of Activity-Based Costing | 00:02:00 | ||
| Standard Costing and Variance | 00:02:00 | ||
| Standard Costing in GAAP and IFRS | 00:04:00 | ||
| Responsibilities for Variances | 00:01:00 | ||
| Module 05: Limitations of Accounting | |||
| Volume, Cost and Break-even Analysis / Cost-Volume Profit Analysis | 00:03:00 | ||
| Uncertainties and Quality of Input Data | 00:02:00 | ||
| Break-Even Chart | 00:04:00 | ||
| Inventory Management– Raw, Work in Progress (WIP) & Finished Goods | 00:02:00 | ||
| Reorder Point, Lead Time and Safety Stock | 00:03:00 | ||
| Budgeting & Capital Investment – Revex & Capex | 00:04:00 | ||
| Limitations of Accounting – Financial Reporting | 00:03:00 | ||
| Intangibles, Human Capital & Goodwill – Recognition and Valuation | 00:01:00 | ||
| Goodwill | 00:02:00 | ||
| Audit – Internal & External | 00:03:00 | ||
| Assignment | |||
| Assignment -Applied Accounting | 00:00:00 | ||