Financial Accounting Theory and Practice Intensive Full-Time 3 Months

Accounting and Finance

Human Resource & Organisational Development Consultancy (HRODC) Postgraduate Training Institute
Course Programme for Financial Accounting: Theory and Practice
Leading to Postgraduate Diploma in Financial Accounting
Course Contents, Concepts and Issues
A CONCEPTUAL FRAMEWORK: SETTING THE SCENE
The Accountant and the Accounting Environment
Accounting a Defined
The Development of a Conceptual Network
External Reporting
Internal Reporting
Types of Business Entity
Sole Trader
Partnership
Limited liability Company
Formation of Business Entity
Running the Business
Accounting Information
Meeting Obligations
Users and Their Information Needs
General and Specific Purpose
Agency Theory
A System Approach To Financial Reporting: The Accounting Equation
Assets and Liabilities
The Accounting Equation a Statement of Financial Position
Alternative Ways of Expressing Accounting Equation
Asset
Definition
Examples
Recognition
Liabilities
Definition
Examples
Recognition
Ownership Interest
Changes in Ownership Interest
Subtracting
Causes of Changes in ownership Interest
Revenue and Expense
Net Impact of Business Transaction
Equation for Change in Ownership Interest
Financial Statements from the Accounting Equation
Primary Financial Statements
Financial Statement Preparation
Statement of Financial Position a Balance Sheet
Other Forms of Statement a Horizontal and Vertical
Income Statement
Statement of Cash Flows
Subdivision of Cash Flows
Profit Does Not Equal Cash
Practical Illustration
Debit and Credit Recording
Analysis of Transaction
Trial Balance
Ensuring the Quality of Financial Statements
Qualitative Characteristics
Relevance and Reliability
Measurement Principles
Materiality
Prudence
Regulation
Reviewing Published Financial Statements
REPORTING THE TRANSACTIONS OF A BUSINESS
Accounting Information for Service Businesses
Accounting Equation
Debit and Credit Entries in Ledger Accounts
Analysis of Service Business Transactions
Three-column Ruling for Ledger Account
T-Account Form of Ledger Account
Ledger Account Titles
Checking the Accuracy of Double Entry Records
Error Detection
Accounting Information For Trading Businesses
Trading Businesses
Analysis of Transactions and Events
Transaction of Manufacturing Business
Detailed Work
Cost of Goods Sold
Transactions Involving Cash
Transactions Not Involving Cash
Events Affecting the Business
a Day Booksa ™ (a Daily Diariesa ™)
Rules of Debit and Credit
Published Financial Statements
International Influences
Accounting Framework
Contents of Annual Report
Formats
Beyond the Annual Report
Group Accounting
Group Financial Statement
Consolidation
Goodwill
Loss of Value a Impairment
Non-Current (Fixed) Assets
Classification
Valuation
Revaluation
Cost
Depreciation
Yearly depreciation
Accumulated Depreciation
Calculation of Depreciation
Total Depreciation
Purpose and Methods of Depreciation
Reducing Balance Depreciation
RECOGNITION IN FINANCIAL STATEMENTS
Current Assets
Current Asset a Defined
Examples
Working Capital Cycle
Working Capital a Defined
Recognition
Inventories
Finished Goods
Work in Progress
Raw Materials
Receivables
Prepayments
Recognition
Double Debts
Investments
Cash
Usera ™s Needs for Information
Measurements
Inventories
Assets Acquired
End of Year
Cost a Meaning
Comparison
Importance for Profit
Bad and Doubtful Debts
Prepayments
Debit and Credit Entries in ledger Accounts
Debit and Credit Analysis
Ledger Accounts
Recording a Doubtful Debt
Current Liabilities
Liability a Defined
Examples
Recognition
Contingent Liabilities
Recording Expenses
Accrual of Expenses
Analysis of Transaction
Summary of Spreadsheet
Bookkeeping Supplement
Provisions and Non-Current (Long-Term) Liabilities
Current and Non-Current Liability a Defined
Examples
Debentures
Bonds
Bank Borrowing and Commercial Paper
Features of Loans
Provisions
Spreadsheet for Warranty Repairs
Deferred Income
Matching Concept
Bookkeeping Supplement
Ownership Interest
Structure of a Statement of Financial Position
Issue of Shares at the Date of Incorporation
Share Certificate
Share Premium
Revaluation
Recognise Increase in Value a a Not Realiseda ™
Foreign Currency gains and Losses
Additional Primary Financial Statements
Statement of Changes in Equity
UK Statement of Total Recognised Gains and Losses (STRGL)
UK Movements in Shareholdersa ™ Funds
Dividends
Issue of Further Shares
Capitalisation Issue
Right Issue
Year-end Adjustments
Bookkeeping Supplements
ANALYSIS AND ISSUES IN REPORTING
Ratio Analysis
Overview
Ratio Analysis
Comparisons
Accounting Policies
Inflation
Other Sources
Ratioa ™s Only a Starting Point
Systematic Analysis
Income Statement
Statement of Financial Position
Statement of Changes in Equity
Share Prices
Investora ™s Ratio
Gearing
EBITDA
Free Cash Flow
Reporting Corporate Performance
Operating and Financial Review (OFR)
OFR Framework
Key Performance Indicators
Other Guidance in Financial Report
Segmental Information
Off-balance-sheet Finance
Corporate Social Responsibility
Global Reporting Initiative
Corporate Governance
True and Fair View
Measurement of Value
Reporting Cash Flows
Cash and Cash Equivalent a Defined
Indirect Methods
Operating Cash Flow
Cash Flows From Investing
Cash Flows From Financing
Notes
Line 1: Cash Flows From Operating Activities
Line 2: Profit Before Taxation
Line 3: Adjustments For Items not Involving a Flow of Cash
Line 4: Adding Back Depreciation, Amortisation, Gain or Loss on Disposal, etc.
Line 5: Adjusted Profit
Line 6: (Increase)/Decrease in Inventories (Stocks)
Line 7: (Increase)/Decrease in Trade Receivables (Debtors)
Line 8: (Increase)/Decrease in Prepayments
Line 9: Increase/(Decrease) in Cash Due to (Increases)/Decreases in Current
Assets
Line 10: Increase/(Decrease) in Trade payables (Creditors)
Line 11: Increase/(Decrease) in Accruals
Line 12: Increase/(Decrease) in Cash Due to Increases/(Decreases) in Liabilities
Line 13: Increase/(Decrease) in Cash Due Working Capital Changes
Line 14: Cash Generated From Operations
Line 15: Interest Paid
Line 16: Taxes Paid
Line 17: Net Cash Inflow From Operating Activities
Line 18: Cash Flows From Investing Activities
Line 19: Purchase of Non-Current Assets
Line 20: Proceeds From Sale of Non-Current Assets
Line 21: Interest Received
Line 22: Dividends Received
Line 23: Net Cash Used In Investing Activities
Line 24: Cash Flows From Financing Activities
Line 25: Proceeds From Issue of Share Capital
Line 26: Proceeds From Long-Term Borrowings
Line 27: Dividends Paid
Line 28: Net Cash Used in Financing Activities
Line 29: Increase/(Decrease) in Cash and Cash Equivalents
Line 30 & 31: Cash and Cash Equivalents at the Start and End of the Period
Direct Methods
Operating Cash Flow
Investing Cash Flows
Financing Cash Flows
Which to Choose a Direct or Indirect?
Summary
Accounting Tables
Present Value of an Ordinary Annuity (PVOA)
Visualizing the Present Value of an Ordinary Annuity (PVOA)
Present Value Formula, Tables, and Calculators
Difference between Present Value (PV) and Net Present Value (NPV)
Calculating the Length of an Ordinary Annuity (n)
Calculating the Payment in an Ordinary Annuity (PMT)
Calculating the Rate (i) in an Ordinary Annuity
PVOA Used in Recording a Transaction and Amortizing Discount
Introduction to the Present Value of an Ordinary Annuity, Components of a Present Value Calculation
Derivation Tables In Respect of Accounting Standards
Related Software Programs or Products: None
Related Awards, Degrees or Certifications: Postgraduate - Diploma
Related Jobs or Careers: Chartered Accountants Accounting and Finance Lecturers Financial Consultants Certified Accountants Sole
This is primarily ilt training
on-line e-learning cbt (computer based)This is an online eLearning or CBT training program
on-line tutorialThis is an online tutorial
self directedThis is a self-directed course
instructor led trainingThis class may be available at a classroom in London, London,
Course Level:executive
Duration:3 months
Training Presented in:English
Master's Degree Program Provided by Human Resource & Organisational Development Consultancy (HRODC) Postgraduate Training Institute

Financial Accounting Theory and Practice Intensive Full-Time 3 Months Seminar Schedule

    Location    
April, 2017
3rd Apr   Hotel - Birmingham   [Register]
 
Financial Accounting Theory and Practice Intensive Full-Time 3 Months
Course Programme for Financial Accounting: Theory and Practice
Leading to Postgraduate Diploma in Financial Accounting
Course Contents, Concepts and Issues
A CONCEPTUAL FRAMEWORK: SETTING THE SCENE
The Accountant and the Accounting Environment
Accounting Defined
The Development of a Conceptual Network
External Reporting
Internal Reporting
Types of Business Entity
Sole Trader
Partnership
Limited liability Company
Formation of Business Entity
Running the Business
Accounting Information
Meeting Obligations
Users and Their Information Needs
General and Specific Purpose
Agency Theory
A System Approach To Financial Reporting: The Accounting Equation
Assets and Liabilities
The Accounting Equation Statement of Financial Position
Alternative Ways of Expressing Accounting Equation
Asset
Definition
Examples
Recognition
Liabilities
Definition
Examples
Recognition
Ownership Interest
Changes in Ownership Interest
Subtracting
Causes of Changes in ownership Interest
Revenue and Expense
Net Impact of Business Transaction
Equation for Change in Ownership Interest
Financial Statements from the Accounting Equation
Primary Financial Statements
Financial Statement Preparation
Statement of Financial Position Balance Sheet
Other Forms of Statement Horizontal and Vertical
Income Statement
Statement of Cash Flows
Subdivision of Cash Flows
Profit Does Not Equal Cash
Practical Illustration
Debit and Credit Recording
Analysis of Transaction
Trial Balance
Ensuring the Quality of Financial Statements
Qualitative Characteristics
Relevance and Reliability
Measurement Principles
Materiality
Prudence
Regulation
Reviewing Published Financial Statements
REPORTING THE TRANSACTIONS OF A BUSINESS
Accounting Information for Service Businesses
Accounting Equation
Debit and Credit Entries in Ledger Accounts
Analysis of Service Business Transactions
Three-column Ruling for Ledger Account
T-Account Form of Ledger Account
Ledger Account Titles
Checking the Accuracy of Double Entry Records
Error Detection
Accounting Information For Trading Businesses
Trading Businesses
Analysis of Transactions and Events
Transaction of Manufacturing Business
Detailed Work
Cost of Goods Sold
Transactions Involving Cash
Transactions Not Involving Cash
Events Affecting the Business
Day Books ( Daily Diaries )
Rules of Debit and Credit
Published Financial Statements
International Influences
Accounting Framework
Contents of Annual Report
Formats
Beyond the Annual Report
Group Accounting
Group Financial Statement
Consolidation
Goodwill
Loss of Value Impairment
Non-Current (Fixed) Assets
Classification
Valuation
Revaluation
Cost
Depreciation
Yearly depreciation
Accumulated Depreciation
Calculation of Depreciation
Total Depreciation
Purpose and Methods of Depreciation
Reducing Balance Depreciation
RECOGNITION IN FINANCIAL STATEMENTS
Current Assets
Current Asset Defined
Examples
Working Capital Cycle
Working Capital Defined
Recognition
Inventories
Finished Goods
Work in Progress
Raw Materials
Receivables
Prepayments
Recognition
Double Debts
Investments
Cash
User s Needs for Information
Measurements
Inventories
Assets Acquired
End of Year
Cost Meaning
Comparison
Importance for Profit
Bad and Doubtful Debts
Prepayments
Debit and Credit Entries in ledger Accounts
Debit and Credit Analysis
Ledger Accounts
Recording a Doubtful Debt
Current Liabilities
Liability Defined
Examples
Recognition
Contingent Liabilities
Recording Expenses
Accrual of Expenses
Analysis of Transaction
Summary of Spreadsheet
Bookkeeping Supplement
Provisions and Non-Current (Long-Term) Liabilities
Current and Non-Current Liability Defined
Examples
Debentures
Bonds
Bank Borrowing and Commercial Paper
Features of Loans
Provisions
Spreadsheet for Warranty Repairs
Deferred Income
Matching Concept
Bookkeeping Supplement
Ownership Interest
Structure of a Statement of Financial Position
Issue of Shares at the Date of Incorporation
Share Certificate
Share Premium
Revaluation
Recognise Increase in Value Not Realised
Foreign Currency gains and Losses
Additional Primary Financial Statements
Statement of Changes in Equity
UK Statement of Total Recognised Gains and Losses (STRGL)
UK Movements in Shareholders Funds
Dividends
Issue of Further Shares
Capitalisation Issue
Right Issue
Year-end Adjustments
Bookkeeping Supplements
ANALYSIS AND ISSUES IN REPORTING
Ratio Analysis
Overview
Ratio Analysis
Comparisons
Accounting Policies
Inflation
Other Sources
Ratio s Only a Starting Point
Systematic Analysis
Income Statement
Statement of Financial Position
Statement of Changes in Equity
Share Prices
Investor s Ratio
Gearing
EBITDA
Free Cash Flow
Reporting Corporate Performance
Operating and Financial Review (OFR)
OFR Framework
Key Performance Indicators
Other Guidance in Financial Report
Segmental Information
Off-balance-sheet Finance
Corporate Social Responsibility
Global Reporting Initiative
Corporate Governance
True and Fair View
Measurement of Value
Reporting Cash Flows
Cash and Cash Equivalent Defined
Indirect Methods
Operating Cash Flow
Cash Flows From Investing
Cash Flows From Financing
Notes
Line 1: Cash Flows From Operating Activities
Line 2: Profit Before Taxation
Line 3: Adjustments For Items not Involving a Flow of Cash
Line 4: Adding Back Depreciation, Amortisation, Gain or Loss on Disposal, etc.
Line 5: Adjusted Profit
Line 6: (Increase)/Decrease in Inventories (Stocks)
Line 7: (Increase)/Decrease in Trade Receivables (Debtors)
Line 8: (Increase)/Decrease in Prepayments
Line 9: Increase/(Decrease) in Cash Due to (Increases)/Decreases in Current
Assets
Line 10: Increase/(Decrease) in Trade payables (Creditors)
Line 11: Increase/(Decrease) in Accruals
Line 12: Increase/(Decrease) in Cash Due to Increases/(Decreases) in Liabilities
Line 13: Increase/(Decrease) in Cash Due Working Capital Changes
Line 14: Cash Generated From Operations
Line 15: Interest Paid
Line 16: Taxes Paid
Line 17: Net Cash Inflow From Operating Activities
Line 18: Cash Flows From Investing Activities
Line 19: Purchase of Non-Current Assets
Line 20: Proceeds From Sale of Non-Current Assets
Line 21: Interest Received
Line 22: Dividends Received
Line 23: Net Cash Used In Investing Activities
Line 24: Cash Flows From Financing Activities
Line 25: Proceeds From Issue of Share Capital
Line 26: Proceeds From Long-Term Borrowings
Line 27: Dividends Paid
Line 28: Net Cash Used in Financing Activities
Line 29: Increase/(Decrease) in Cash and Cash Equivalents
Line 30 & 31: Cash and Cash Equivalents at the Start and End of the Period
Direct Methods
Operating Cash Flow
Investing Cash Flows
Financing Cash Flows
Which to Choose Direct or Indirect?
Summary
Accounting Tables
Present Value of an Ordinary Annuity (PVOA)
Visualizing the Present Value of an Ordinary Annuity (PVOA)
Present Value Formula, Tables, and Calculators
Difference between Present Value (PV) and Net Present Value (NPV)
Calculating the Length of an Ordinary Annuity (n)
Calculating the Payment in an Ordinary Annuity (PMT)
Calculating the Rate (i) in an Ordinary Annuity
PVOA Used in Recording a Transaction and Amortizing Discount
Introduction to the Present Value of an Ordinary Annuity, Components of a Present Value Calculation
Derivation Tables In Respect of Accounting Standards
About The Training Provider: Human Resource & Organisational Development Consultancy (HRODC) Postgraduate Training Institute
Human Resource & Organisational Development Consultancy (HRODC) Postgraduate Training Institute - We offer a wide range of Postgraduate Courses, specifically designed to enhance the Employee Development and Continuous Professional Development (CPD) of Professionals and workers of all hierarchical levels within organisations. We maintain a viable presence in Construction, Government Organisations, Industrial Sub-Sectors, Banks, Commercial Institutions and Education, Internationally. A...
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