Further Details
Course Syllabus:
Part 1: Financial Accounting,
Unit 1: Introduction to Accounting,
Introduction,
Objectives,
1. What is accounting?
2. Organisations, objectives and management
3. Financial and managerial accounting
4. Profit, profitability and cash
5. Accounting conventions, concepts and policies
6. Capital and sources of finance
7. Capital structure - limited liability company
Unit Summary.
Unit 2: Financial Statements,
Introduction,
1. Objectives
2. Content of financial statements
3. The "big three"
4. The balance sheet
5. Measurement of profit
6. The income statement
7. Bookkeeping and books of account
8. The trial balance
9. Judgement
10.The cash flow statement - profit versus cash,
Summary,
Review activities.
Unit 3: Interpretation and Analysis of Published Financial Statements,
Introduction,
Objectives,
1. The analysts
2. Analytical techniques
3. The key issues
4. The principal ratios,
Summary.
Part II: Management Accounting and Financial Management.
Unit 4: Cost and Management Accounting,
Introduction,
Objectives,
1. Introduction to management accounting
2. Costs and historical costing
3. Controlling costs
4. Total absorption costing
5. Marginal costing
6. Break-even analysis,
Summary,
Appendix: examples of cost units.
Unit 5: Budgetary Control,
Introduction,
Objectives,
1. The household budget
2. Benefits of budgeting
3. Rules for budgeting and budgetary control
4. Cash budgets
5. Behavioural implications of budgeting
6. Control though comparative statements
7. Fixed and flexible budgets,
Summary.
Unit 6: Capital Investment Appraisal and Project Evaluation,
Introduction,
Objectives,
1. Capital investment appraisal
2. What is investment?
3. Evaluation - alternative approaches
4. Judgement
5. Non-financial aspects of capital investment appraisal,
Summary,
Further reading.
Payment plans are available on request.
Guide price
£235.00 |
