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首页-远程教育Basics of Accounting培训学校招生简章:
Basics of Accounting[远程教育]网鹏数字学堂
形式：网上
报名：
[在线报名咨询]
电邮：student.eduroc [@] gmail.com
地址：官方网站-全国
发布：2007-9-25
This module consists of ten chapters, each introducing you to the different aspects of accounting.
Chapter 1
Accounting information for decision-making (Duration: about 2.25 hours)
You will learn how businesses are set up and what they do before going further to see how accounting plays its role in business decision-making for a wide group of users. You will also have good overviews of the accounting process, functional areas of accounting and the financial statement reporting regulations at the national and international levels.
Chapter 2
Accounting assumptions and principles (Duration: about 2.2 hours)
We finished Session 1 with the briefing that the accounting profession follows a hierarchy of policies, accounting standards and principles for its application in preparing and presenting accounting information to external users. For this session, we shall look into the basic underlying accounting assumptions and principles which are followed by accountants for the preparation and presentation of financial statements.
Chapter 3
Basic financial statements (Duration: about 2 hours)
Primarily, financial statements present in dollar terms the story of enterprises. You will study the basic financial statements which in essence attempt to answer questions such as the followings. Where have we obtained our funds and what assets have we acquired with those funds? How much money did we make? Why has net worth increased or reduced over the period? How much cash have we and where has it gone?
Chapter 4
The accounting process (Duration: about 2.5 hours)
In the previous session, we learnt the basic financial statements. At the end of this session, you will understand the accounting process which accountants use to identify and record transactions, as well as prepare financial statements of a business entity.
Chapter 5
Accounting for retailing (Duration: about 2 hours)
During this session, we shall walk through a worked example on the accounting process, commencing from collection of data on economic transactions and ending with preparation of financial statements for a retailing business. We will also look at how this accounting process is handled under a manual system as well as a computerized one.
Chapter 6
Accounting for inventories (Duration: about 2 hours)
In the previous session, you were introduced to a retailing business where the primary area of business is the sale of products. During this session, you will learn how to determine the values of inventories on the Balance Sheet and the Profit and Loss Statement.
Chapter 7
Accounting for cash, debtors and creditors (Duration: about 2.25 hours)
During this session, we shall study accounting on 3 key areas: cash, debtors and creditors arising through trading. Cash: You will learn controls to safeguard cash, how to do bank reconciliation, and how to maintain petty cash records. Debtors and creditors: You will look into procedures to recognize bad debts arising from trade debtors; and the accounting on subsidiary and control accounts for trade debtors and creditors.
Chapter 8
Accounting for fixed assets and depreciation (Duration: about 2.25 hours)
During this session, you will learn an important Balance Sheet item which is the fixed assets used in the operations of the business. You will also study depreciation accounting which is concerned with the allocation of fixed asset costs over future accounting periods.
Chapter 9
Analysis and interpretation of financial statements (Duration: about 2.25 hours)
During this session, you will learn a systematic approach for the whole analysis and interpretation process using ratios and other financial devices. You will also learn the inter-relationship of the different ratios and financial devices in a systematic way, so that you can use them meaningfully.
Chapter 10
Ratio analysis (Duration: about 3 hours)其它培训课程招生信息：
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