Introduction:
Accounting 101 on businessed101.com
Module One:
Introduction to Financial Statements
Company v partnership
Module Two:
Balance Sheet I: Assets
Balance Sheet II: Liabilities
Balance Sheet III: Equity
The Four Qualitative Characteristics of Accounting Information
Underlying assumptions/Conventions
Module Three:
Accrual v Cash Accounting
Module Four:
Statement of Cash Flows
The Audit Report
The Relationship Between the Income Statement, Balance Sheet, Cash Flow Statement and Movements in Equity
Module Five
Financial Statement Analysis
The Return on Equity Ratio
The Return on Assets Ratio
Module Six:
Cost Volume Profit Analysis I (Definition)
Cost Volume Analysis II (Formula)
Module Seven:
Planning
Budgets: What? Why?
Module Eight:
Module Nine:
Module Ten:
Time Value of Money
Present Value Tables
Calculating Present Value
Module Eleven:
Net Present Value (NPV)
The Payback Rule
WACC
Internal Rate of Return








