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FINANCIAL ACCOUNTING
Beginner »
Introduction
Accounting Equation
Asset
Capital
Liability
Ledger Account(part A)
Ledger Account(part B)
Ledger Account(part C)
Capital and inventory transactions(lesson 1)
Capital and inventory transactions(lesson 2)
Trial Balance
Balance Sheet
Trading account, profit and loss account
Intermediate »
Role of accounting information
Source document
Books of original entry
Returns Outwards Journal
Sales Day Book
Return inwards journal
Cash book
Single column cashbook
Two Column Cashbook
Three Column Cashbook
Petty cash book
General journal
Ledger Accounts
Trial Balance Lesson Two
Final Accounts and End of Year Adjustments
Accounting treatment of Sales and Purchases
Accounting treatment of Closing Inventory
Accounting treatment of Opening and Closing Inventory
Accounting treatment of Goods Returned
End of year Adjustments for Profit & Loss Account Components
Accounting Treatment of Operating Income
Accrued Income
Income in Advance
Accounting Treatment of Operating Expenses
Accrued Expense
Prepaid Expense
Depreciation
Methods of Computing Depreciation
Accounting Treatment Of Depreciation
Provision for Bad Debts
Advanced »
Advanced Accounting Cycle
Statement of Financial Position
Implication of Statement of Financial Position to Entrepreneur’s Business
Control Accounts
Debtor's Control Account
Creditor's Control Account
Role of Control Accounts in Business
Provision of Discount Allowable/Receivable
Inventory Valuation
Trial Balance And Correction Of Errors
End of Year Adjustments (advanced review)
Accounting treatment of closing balance sheet items
Operating expense accounts - advanced review
Missing Items in the Operating Expense Account
Missing Items in the Operating Income Account
Depreciation of non-current assets
Acquisition and Disposal of Non-Current Assets
Change in depreciation policy
Properties plants and equipment (PPE) schedule
Statement of affairs and incomplete Records
Partnership Accounts
Non-Profit Making Organizations
Manufacturing Accounts
Preparation of manufacturing account
Final Accounts
Comprehensive Income Statement
Equity Capital
External sources of finance
Appropriation of profit and loss account
COST ACCOUNTING
Introduction to cost accounting
Cost »
Material Cost
Labor Cost
Direct Expenses
Overhead Costs
Cost Per Unit
Classification of cost
Cost Ascertainment »
Cost Ascertainment-Material Costing
Cost Ascertainment-Labor Costing
Cost Ascertainment-Overhead Costing
Costing Systems
Costing Methods
Costing Techniques
MANAGEMENT ACCOUNTING
Decision Making Process
Decision Making Environment
Investors Risk
Decision Making Rules »
Maxi-Max Decision Rule
Maxi-Min Decision Rule
Laplace Criterion of Rationality
Mini-Max Regret Criterion
Break Even Point Analysis »
Breakeven point and success of SMEs
Breakeven point analysis - graphical approach
Breakeven point analysis - mathematical approach
Profitability Ratios »
Profitability Ratios
Return on Investment
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