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Foundation Accounting

203 lessons across 69 topics

1. Course Skills Developed

1Applying Course Skills Developed2Key Themes In Course Skills Developed3Overview Of Course Skills Developed

2. Topic focus

4Applying Topic Focus5Key Themes In Topic Focus6Overview Of Topic Focus

3. Lesson 1(DOT)1(COLON) What Accounting Is and Who Uses It

7Applying Lesson 1(dot)1: What Accounting Is And Who Uses It8Key Themes In Lesson 1(dot)1: What Accounting Is And Who Uses It9Lesson Focus

4. Lesson 1(DOT)2(COLON) Accounting Concepts and Conventions

10Applying Lesson 1(dot)2: Accounting Concepts And Conventions11Key Themes In Lesson 1(dot)2: Accounting Concepts And Conventions12Lesson Focus

5. Lesson 1(DOT)3(COLON) The Regulatory and IFRS Framework

13Applying Lesson 1(dot)3: The Regulatory And Ifrs Framework14Key Themes In Lesson 1(dot)3: The Regulatory And Ifrs Framework15Lesson Focus

6. Lesson 1(DOT)4(COLON) Forms of Business Organisation for the Accountant

16Applying Lesson 1(dot)4: Forms Of Business Organisation For The Accountant17Key Themes In Lesson 1(dot)4: Forms Of Business Organisation For The Accountant18Lesson Focus

7. Lesson 1(DOT)5(COLON) Assets, Liabilities, Capital and the Classification of Items

19Applying Lesson 1(dot)5: Assets, Liabilities, Capital And The Classification Of Items20Key Themes In Lesson 1(dot)5: Assets, Liabilities, Capital And The Classification Of Items21Lesson Focus

8. Topic focus

22Applying Topic Focus23Key Themes In Topic Focus24Overview Of Topic Focus

9. Lesson 2(DOT)1(COLON) The Dual Effect and the Rules of Double Entry

25Applying Lesson 2(dot)1: The Dual Effect And The Rules Of Double Entry26Key Themes In Lesson 2(dot)1: The Dual Effect And The Rules Of Double Entry27Lesson Focus

10. Lesson 2(DOT)2(COLON) Source Documents and Books of Prime Entry

28Applying Lesson 2(dot)2: Source Documents And Books Of Prime Entry29Key Themes In Lesson 2(dot)2: Source Documents And Books Of Prime Entry30Lesson Focus

11. Lesson 2(DOT)3(COLON) The Ledgers, the Cash Book and Petty Cash

31Applying Lesson 2(dot)3: The Ledgers, The Cash Book And Petty Cash32Key Themes In Lesson 2(dot)3: The Ledgers, The Cash Book And Petty Cash33Lesson Focus

12. Lesson 2(DOT)4(COLON) The Trial Balance

34Applying Lesson 2(dot)4: The Trial Balance35Key Themes In Lesson 2(dot)4: The Trial Balance36Lesson Focus

13. Lesson 2(DOT)5(COLON) Correction of Errors and the Suspense Account

37Applying Lesson 2(dot)5: Correction Of Errors And The Suspense Account38Key Themes In Lesson 2(dot)5: Correction Of Errors And The Suspense Account39Lesson Focus

14. Lesson 2(DOT)6(COLON) Manual and Computerised Accounting Systems

40Applying Lesson 2(dot)6: Manual And Computerised Accounting Systems41Key Themes In Lesson 2(dot)6: Manual And Computerised Accounting Systems42Lesson Focus

15. Topic focus

43Applying Topic Focus44Key Themes In Topic Focus45Overview Of Topic Focus

16. Lesson 3(DOT)1(COLON) Control Accounts

46Applying Lesson 3(dot)1: Control Accounts47Key Themes In Lesson 3(dot)1: Control Accounts48Lesson Focus

17. Lesson 3(DOT)2(COLON) Bank Reconciliation Statements

49Applying Lesson 3(dot)2: Bank Reconciliation Statements50Key Themes In Lesson 3(dot)2: Bank Reconciliation Statements51Lesson Focus

18. Lesson 3(DOT)3(COLON) Accounting for Sales Tax (VAT) and Internal Control

52Applying Lesson 3(dot)3: Accounting For Sales Tax (vat) And Internal Control53Key Themes In Lesson 3(dot)3: Accounting For Sales Tax (vat) And Internal Control54Lesson Focus

19. Topic focus

55Applying Topic Focus56Key Themes In Topic Focus57Overview Of Topic Focus

20. Lesson 4(DOT)1(COLON) Accruals and Prepayments

58Applying Lesson 4(dot)1: Accruals And Prepayments59Key Themes In Lesson 4(dot)1: Accruals And Prepayments60Lesson Focus

21. Lesson 4(DOT)2(COLON) Depreciation of Non-Current Assets

61Applying Lesson 4(dot)2: Depreciation Of Non-current Assets62Key Themes In Lesson 4(dot)2: Depreciation Of Non-current Assets63Lesson Focus

22. Lesson 4(DOT)3(COLON) Disposal of Non-Current Assets

64Applying Lesson 4(dot)3: Disposal Of Non-current Assets65Key Themes In Lesson 4(dot)3: Disposal Of Non-current Assets66Lesson Focus

23. Lesson 4(DOT)4(COLON) Irrecoverable Debts and Allowances for Receivables

67Applying Lesson 4(dot)4: Irrecoverable Debts And Allowances For Receivables68Key Themes In Lesson 4(dot)4: Irrecoverable Debts And Allowances For Receivables69Lesson Focus

24. Lesson 4(DOT)5(COLON) Inventory Valuation and the Extended Trial Balance

70Applying Lesson 4(dot)5: Inventory Valuation And The Extended Trial Balance71Key Themes In Lesson 4(dot)5: Inventory Valuation And The Extended Trial Balance72Lesson Focus

25. Lesson 4(DOT)6(COLON) Provisions, Contingencies and Events After the Reporting Period

73Applying Lesson 4(dot)6: Provisions, Contingencies And Events After The Reporting Period74Key Themes In Lesson 4(dot)6: Provisions, Contingencies And Events After The Reporting Period75Lesson Focus

26. Topic focus

76Applying Topic Focus77Key Themes In Topic Focus78Overview Of Topic Focus

27. Lesson 5(DOT)1(COLON) The Statement of Profit or Loss

79Applying Lesson 5(dot)1: The Statement Of Profit Or Loss80Key Themes In Lesson 5(dot)1: The Statement Of Profit Or Loss81Lesson Focus

28. Lesson 5(DOT)2(COLON) The Statement of Financial Position

82Applying Lesson 5(dot)2: The Statement Of Financial Position83Key Themes In Lesson 5(dot)2: The Statement Of Financial Position84Lesson Focus

29. Lesson 5(DOT)3(COLON) Incomplete Records and Single-Entry

85Applying Lesson 5(dot)3: Incomplete Records And Single-entry86Key Themes In Lesson 5(dot)3: Incomplete Records And Single-entry87Lesson Focus

30. Lesson 5(DOT)4(COLON) Accounts of Non-Profit Organisations

88Applying Lesson 5(dot)4: Accounts Of Non-profit Organisations89Key Themes In Lesson 5(dot)4: Accounts Of Non-profit Organisations90Lesson Focus

31. Lesson 5(DOT)5(COLON) Manufacturing Accounts

91Applying Lesson 5(dot)5: Manufacturing Accounts92Key Themes In Lesson 5(dot)5: Manufacturing Accounts93Lesson Focus

32. Topic focus

94Applying Topic Focus95Key Themes In Topic Focus96Overview Of Topic Focus

33. Lesson 6(DOT)1(COLON) Partnership Accounts

97Applying Lesson 6(dot)1: Partnership Accounts98Key Themes In Lesson 6(dot)1: Partnership Accounts99Lesson Focus

34. Lesson 6(DOT)2(COLON) Changes in Partnership and Goodwill (in outline)

100Applying Lesson 6(dot)2: Changes In Partnership And Goodwill (in Outline)101Key Themes In Lesson 6(dot)2: Changes In Partnership And Goodwill (in Outline)102Lesson Focus

35. Lesson 6(DOT)3(COLON) Limited Company Accounts(COLON) Capital and Reserves

103Applying Lesson 6(dot)3: Limited Company Accounts: Capital And Reserves104Key Themes In Lesson 6(dot)3: Limited Company Accounts: Capital And Reserves105Lesson Focus

36. Lesson 6(DOT)4(COLON) Limited Company Financial Statements

106Applying Lesson 6(dot)4: Limited Company Financial Statements107Key Themes In Lesson 6(dot)4: Limited Company Financial Statements108Lesson Focus

37. Lesson 6(DOT)5(COLON) The Statement of Cash Flows (Introduction)

109Applying Lesson 6(dot)5: The Statement Of Cash Flows (introduction)110Key Themes In Lesson 6(dot)5: The Statement Of Cash Flows (introduction)111Lesson Focus

38. Topic focus

112Applying Topic Focus113Key Themes In Topic Focus114Overview Of Topic Focus

39. Lesson 7(DOT)1(COLON) Profitability and Efficiency Ratios

115Key Themes In Lesson 7(dot)1: Profitability And Efficiency Ratios

40. Lesson 7(DOT)2(COLON) Liquidity and Gearing

116Applying Lesson 7(dot)2: Liquidity And Gearing117Key Themes In Lesson 7(dot)2: Liquidity And Gearing

41. Lesson 7(DOT)3(COLON) Investor and Capital-Market Ratios

118Applying Lesson 7(dot)3: Investor And Capital-market Ratios119Key Themes In Lesson 7(dot)3: Investor And Capital-market Ratios120Lesson Focus

42. Lesson 7(DOT)4(COLON) Analysis, Comparison and the Limitations of Ratios

121Applying Lesson 7(dot)4: Analysis, Comparison And The Limitations Of Ratios122Key Themes In Lesson 7(dot)4: Analysis, Comparison And The Limitations Of Ratios123Lesson Focus

43. Topic focus

124Applying Topic Focus125Key Themes In Topic Focus126Overview Of Topic Focus

44. Lesson 8(DOT)1(COLON) Cost Classification and Behaviour

127Applying Lesson 8(dot)1: Cost Classification And Behaviour128Key Themes In Lesson 8(dot)1: Cost Classification And Behaviour129Lesson Focus

45. Lesson 8(DOT)2(COLON) Absorption and Marginal Costing

130Applying Lesson 8(dot)2: Absorption And Marginal Costing131Key Themes In Lesson 8(dot)2: Absorption And Marginal Costing132Lesson Focus

46. Lesson 8(DOT)3(COLON) Costing Methods

133Applying Lesson 8(dot)3: Costing Methods134Key Themes In Lesson 8(dot)3: Costing Methods135Lesson Focus

47. Lesson 8(DOT)4(COLON) Accounting for Materials, Labour and Overheads

136Applying Lesson 8(dot)4: Accounting For Materials, Labour And Overheads137Key Themes In Lesson 8(dot)4: Accounting For Materials, Labour And Overheads138Lesson Focus

48. Lesson 8(DOT)5(COLON) Cost-Volume-Profit (Break-Even) Analysis

139Applying Lesson 8(dot)5: Cost-volume-profit (break-even) Analysis140Key Themes In Lesson 8(dot)5: Cost-volume-profit (break-even) Analysis141Lesson Focus

49. Topic focus

142Applying Topic Focus143Key Themes In Topic Focus144Overview Of Topic Focus

50. Lesson 9(DOT)1(COLON) Budgets and Budgetary Control

145Applying Lesson 9(dot)1: Budgets And Budgetary Control146Key Themes In Lesson 9(dot)1: Budgets And Budgetary Control147Lesson Focus

51. Lesson 9(DOT)2(COLON) Variance Analysis (Introduction)

148Applying Lesson 9(dot)2: Variance Analysis (introduction)149Key Themes In Lesson 9(dot)2: Variance Analysis (introduction)150Lesson Focus

52. Lesson 9(DOT)3(COLON) Short-Term Decision-Making

151Applying Lesson 9(dot)3: Short-term Decision-making152Key Themes In Lesson 9(dot)3: Short-term Decision-making153Lesson Focus

53. Lesson 9(DOT)4(COLON) Investment Appraisal

154Applying Lesson 9(dot)4: Investment Appraisal155Key Themes In Lesson 9(dot)4: Investment Appraisal156Lesson Focus

54. Lesson 9(DOT)5(COLON) Working Capital and Cash Management

157Applying Lesson 9(dot)5: Working Capital And Cash Management158Key Themes In Lesson 9(dot)5: Working Capital And Cash Management159Lesson Focus

55. Topic focus

160Applying Topic Focus161Key Themes In Topic Focus162Overview Of Topic Focus

56. Lesson 10(DOT)1(COLON) Professional Ethics and the Code of Conduct

163Applying Lesson 10(dot)1: Professional Ethics And The Code Of Conduct164Key Themes In Lesson 10(dot)1: Professional Ethics And The Code Of Conduct165Lesson Focus

57. Lesson 10(DOT)2(COLON) Corporate Governance, Audit and Social Responsibility

166Applying Lesson 10(dot)2: Corporate Governance, Audit And Social Responsibility167Key Themes In Lesson 10(dot)2: Corporate Governance, Audit And Social Responsibility168Lesson Focus

58. Lesson 10(DOT)3(COLON) The Accounting Profession and Career Pathways

169Applying Lesson 10(dot)3: The Accounting Profession And Career Pathways170Key Themes In Lesson 10(dot)3: The Accounting Profession And Career Pathways171Lesson Focus

59. Topic focus

172Applying Topic Focus173Key Themes In Topic Focus174Overview Of Topic Focus

60. Lesson 11(DOT)1(COLON) Academic Writing(COLON) Structure and Process

175Applying Lesson 11(dot)1: Academic Writing: Structure And Process176Key Themes In Lesson 11(dot)1: Academic Writing: Structure And Process177Lesson Focus

61. Lesson 11(DOT)2(COLON) Referencing, Citation and Academic Integrity

178Applying Lesson 11(dot)2: Referencing, Citation And Academic Integrity179Key Themes In Lesson 11(dot)2: Referencing, Citation And Academic Integrity180Lesson Focus

62. Lesson 11(DOT)3(COLON) Critical Reading and Source Evaluation

181Applying Lesson 11(dot)3: Critical Reading And Source Evaluation182Key Themes In Lesson 11(dot)3: Critical Reading And Source Evaluation183Lesson Focus

63. Lesson 11(DOT)4(COLON) Academic Listening and Note-Taking

184Applying Lesson 11(dot)4: Academic Listening And Note-taking185Key Themes In Lesson 11(dot)4: Academic Listening And Note-taking186Lesson Focus

64. Lesson 11(DOT)5(COLON) Seminar, Discussion and Presentation Skills

187Applying Lesson 11(dot)5: Seminar, Discussion And Presentation Skills188Key Themes In Lesson 11(dot)5: Seminar, Discussion And Presentation Skills189Lesson Focus

65. Lesson 11(DOT)6(COLON) Writing about Numbers(COLON) Data Commentary and the Language of Analysis

190Applying Lesson 11(dot)6: Writing About Numbers: Data Commentary And The Language Of Analysis191Key Themes In Lesson 11(dot)6: Writing About Numbers: Data Commentary And The Language Of Analysis192Lesson Focus

66. Topic focus

193Applying Topic Focus194Key Themes In Topic Focus195Overview Of Topic Focus

67. Lesson 12(DOT)1(COLON) Quantitative and Numerical Methods for Accounting and Finance

196Applying Lesson 12(dot)1: Quantitative And Numerical Methods For Accounting And Finance197Key Themes In Lesson 12(dot)1: Quantitative And Numerical Methods For Accounting And Finance

68. Lesson 12(DOT)2(COLON) The Research Process and Project Skills

198Applying Lesson 12(dot)2: The Research Process And Project Skills199Key Themes In Lesson 12(dot)2: The Research Process And Project Skills200Lesson Focus

69. Lesson 12(DOT)3(COLON) Study Skills, Time Management and Exam Technique

201Applying Lesson 12(dot)3: Study Skills, Time Management And Exam Technique202Key Themes In Lesson 12(dot)3: Study Skills, Time Management And Exam Technique203Lesson Focus