Accounting Course Summary Marc Delingat delingat@yahoo.com http://www.geocities.com/delingat Marc Delingat Accounting Course Summary Table of Contents Table of Contents ............................................................................................................................ 2 Course Summary............................................................................................................................. 3 Module 1: An Introduction to Accounting and the Accounting Equation .................................. 3 Module 2: The Profit and Loss Account ..................................................................................... 4 Task One: Determining the consumption of the means of production ................................... 5 Task Two: Determining the Value of the Closing Work in Progress and Inventories ........... 6 Module 3: The Balance Sheet ..................................................................................................... 8 Module 4: The Cash Flow Statement.......................................................................................... 9 Module 5: The Framework for Financial Reporting ................................................................. 10 Accounting Concepts ............................................................................................................ 11 Audit Methodology ............................................................................................................... 12 Module 6: Interpretation of Financial Statements .................................................................... 12 Module 7: Emerging Issues and Managerial Options in Financial Reporting .......................... 16 Module 8: An Introduction to Cost and Management Accounting........................................... 18 Module 9: Cost Characteristics and Behavior .......................................................................... 19 Break-even Analysis ...................

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