Course Brief

Accounting Studies is designed to allow learners to understand the basics of Accounting and how to prepare financial statements for various business structures. It will look at ways a business can increase its overall profitability and maximize shareholders' wealth.


  • This course is offered in 60 contact hours.

Upon successful completion of this unit, learners will be able to:

  1. Understand the nature and scope of accounting
  2. Perform Double Entry Book-Keeping
  3. Prepare Financial Statements
  4. Prepare Cash Flow Statement
  5. Interpret Financial Ratios
  6. Understand Management Accounting
  7. Perform Breakeven Analysis
  8. Perform Budgeting

Understand the nature and scope of accounting:

  • Purpose of Accounting
  • Rules of Accounting
  • Accounting Periods
  • The Fundamental Concepts of Accountancy
  • An Important Note about Accounting Terminology

 

Double Entry Book-Keeping:

  • Principles of Double Entry Book-Keeping
  • Recording Transactions
  • The Accounting Equation
  • Balancing Accounts
  • Producing Trial Balance

 

Financial Statements:

  • Business Structures
  • Basic Financial Statements of Sole Trader
  • Financial Statements Incorporating Adjustments
  • Financial Statements of Partnership
  • Financial Statements of Limited Company

 

Cash Flow Statement:

  • Introduction
  • Uses of Cash Flow Statement
  • Contents of Cash Flow Statement

 

Interpret Financial Ratios:

  • Definition of Accounting Ratios
  • Accounting Ratios i.e. Profitability, Liquidity, Efficiency
  • Interpretation of Accounting Ratios

 

Management Accounting:

  • The Nature of Management Accounting
  • Cost Classification and Cost Behavior
  • Costing Principles and Techniques

 

Breakeven Analysis:

  • Breakeven Formulas and Calculations
  • Break Even Chart
  • Profit –Volume Chart
  • Limitations of Breakeven Analysis

 

Budgeting:

  • Overview of Budgets
  • Types of Budget
  • Budget Preparation