ATD 005: Financial Accounting

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About Course

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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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What Will You Learn?

  • Application of the legal and conceptual framework in preparation of financial statements
  • Accounting for assets and liabilities for different entities
  • Preparation of financial statements for different entities
  • Use of financial ratios to analyse financial statements
  • Preparation of financial statements from incomplete records
  • Identification of concepts and techniques used in accounting for public entities

Course Content

APPLY THE LEGAL AND CONCEPTUAL FRAMEWORK IN PREPARATION OF FINANCIAL STATEMENTS

  • 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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