ATD 005: Financial Accounting
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GENERAL OBJECTIVE
This unit covers the competencies required to maintain the financial accounts for profit and not for profit entities. Competencies include: applying the legal and conceptual framework in preparation of financial statements, accounting for assets and liabilities for different entities, using financial ratios to analyse financial statements, preparing financial statements for different entities, preparing financial statements from incomplete records and identifying concepts and techniques used in accounting for public entities.
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STUDENTS ALSO BOUGHT
- ATD 006: Principles of Management
- ATD 007: Business Mathematics and Statistics
- ATD 008: Principles of Taxation
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Course Content
APPLY THE LEGAL AND CONCEPTUAL FRAMEWORK IN PREPARATION OF FINANCIAL STATEMENTS
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The legal sources of regulation
07:45 -
The Professional sources of regulation
20:22 -
Accounting Standards
13:31 -
The conceptual Framework of Accounting
23:06 -
Qualities of useful financial Information
07:28 -
Users of financial information
10:35 -
Financial statements and the reporting entity
07:20 -
The elements of financial statements
09:44 -
Statement of profit or loss
40:11 -
Statement of financial position
40:11 -
Recognition, measurement and derecognition of assets
19:01 -
Presentation and disclosure of financial statements
11:03 -
Sustainability accounting
14:30
ACCOUNT FOR ASSETS AND LIABILITIES FOR DIFFERENT ENTITIES
PREPARE FINANCIAL STATEMENTS FOR DIFFERENT ENTITIES
USE FINANCIAL RATIOS TO ANALYSE FINANCIAL STATEMENTS
PREPARE FINANCIAL STATEMENTS FROM INCOMPLETE RECORDS
IDENTIFY CONCEPTS AND TECHNIQUES USED IN ACCOUNTING FOR PUBLIC ENTITIES
REVISION QUESTIONS WITH ANSWERS
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