1. Inventory Introduction

2. Perpetual Vs Periodic Inventory

3. Cost Vs NRV

4. NRV Example

5. FIFO

6. Continuous AVCO

7. Periodic AVCO

8. COGS

1. Accruals

2. Prepayments

3. Accrued and Deferred Income

Accrual and prepayment

1. Def & Recognition Criteria

2. Initial Recognition

3. Subsequent Expenditure

4. Residual Value & Useful Life

5. Depreciation

6. Straight Line Method

7. Reducing Balance Method

8. Dep Policy

9. Change in estimate

10. Disposal

11. Part Exchange

12. Fixed Asset Register

Non current assets

1. Types of Businesses and Accounting

2. Types of Transactions

3. What are Assets

4. Liabilities

5. Practice

6. What is Capital

7. Capital and Revenue Exp

8. Qualitative Characteristics

9. Fundamental Characteristics

10. Enhancing Characteristics

Introduction to Financial Information

1. Accounting Equation

2. Duality Concept

CH#2 Accounting Equation

1. Double Entry

2. GL Posting

CH#3 Double Entry

1. Intro and Types of Discounts

2. Practice Example

3. Entry for Discounts

4. Rebates and Allowances

CH#4 Discount

1. What is VAT

2. Calculating VAT

3. Settlement Disc and VAT

4. Tax Terms

5. Accounting for Taxes

1. Cash Transactions

2. Credit Transactions

3. Documentation

4. Contra

1. Financial Documents

2. Source Data and Entries

3. Data Illustrations

4. Elements of Accounting Systems

5. Types of Accounting Systems

6. Data Risk and Protection

7. Coding

1. Types of Banks and Accounts

2. Methods of Payment

3. How to keep your cash safe

4. Cheque Requisition Form

5. Cheque Clearing

6. EFTPOS

7. Bank Transfers

1. Bank Statement

2. Introduction to Bank Reconciliation

3. Performing Bank Reconciliation

1. Introduction to Petty Cash

2. Imprest System

3. Non Imprest System

4. Practice

1. Payroll Function

2. Types of Gross Pay

3. Deductions

4. Cost to Employer

5. Payroll Entries

6. Payment Methods

2. Allowance for Bad Debt

1. Irrecoverable Debt Accounting

1. Supplier Recons

1. Intro Receivables

2. Irrecoverable Debts & Allowance