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