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Course / Course Details

Upper sixth Accounting

  • High School Accounting Tutor image

    By - High School Accounting Tutor

  • 0 students
  • 166 Hours 40 Min
  • (0)

Course Requirements

Completing all assigned readings, participating in class discussions, submitting all assignments on time, and actively engaging in group projects. Additionally, students must maintain a high level of attendance and actively participate in all class activities.

Course Description

Students will learn basic accounting concepts, terminology, and procedures to develop a strong foundation in financial literacy. This course will cover topics such as journal entries, financial statements, and budgeting to prepare students for more advanced accounting courses in the future.

Course Outcomes

This course is designed to introduce students to basic accounting principles and practices. Students will learn how to prepare financial statements, analyze financial data, and understand the role of accounting in business operations. Course Objectives: - Understand the basic principles of accounting - Prepare financial statements including balance sheet, income statement, and cash flow statement - Analyze financial data to make informed business decisions - Understand the role of accounting in business operations Course Topics: 1. Introduction to Accounting 2. The Accounting Equation 3. Financial Statements 4. Accounting for Merchandising Businesses 5. Accounting for Inventory 6. Accounting for Cash 7. Accounting for Receivables 8. Accounting for Payables 9. Financial Statement Analysis 10. The Role of Accounting in Business Operations Assessment: - Quizzes and exams - Assignments - Class participation Textbook: - Accounting Principles by Jerry J. Weygandt Prerequisites: None Note: This course outline is subject to change at the discretion of the instructor.

Course Curriculum

  • 77 chapters
  • 299 lectures
  • 0 quizzes
  • 166 Hours 40 Min total length
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1 Define the objectives and interest of end-of-year adjustments
5 Min

2 Define extra-accounting inventory
5 Min

3 Describe the organisation of end-of-year adjustments
5 Min

4 Define OHADA accounting conventions and concepts
5 Min

5 Define: prudence, accrual and matching concepts and relate them to end-of-year adjustments
5 Min

1 Define financial analysis
5 Min

2 List the methods and benefits of financial analysis.
5 Min

3 Analyse the structure of the income statement (calculation, interpretation and recording of significant management balances)
5 Min

4 Present and interpret the functional balance sheet
5 Min

5 Calculate and interpret financial indicators from the functional balance sheet
5 Min

6 Present, interpret and represent the liquidity balance sheet
5 Min

7 Calculate and interpret financial indicators from the liquidity balance sheet
5 Min

8 Analyse financial statements using ratios
5 Min

9 Draft corrective management reports based on the results obtained from financial statement analysis
5 Min

1 Create a company
5 Min

2 Create banks
5 Min

3 Create hierarchical structure
5 Min

4 Create responsibility schemes
5 Min

5 Create salaries schemes
5 Min

6 Create trade union
5 Min

7 Create councils
5 Min

8 Create personnel file
5 Min

9 Create functions
5 Min

10 Create the DIPE line
5 Min

11 Create other files
5 Min

12 Modify files created
5 Min

13 Management of salaries increments
5 Min

14 Management of NSIF
5 Min

1 Present standard costing method: standards of activity, the elements of standard costing
5 Min

2 Forecast activities: standards costs, budgeted costs and flexible budgets
5 Min

3 List the interest and limits of standard costing method
5 Min

4 Calculate variances graphically and algebraically: (variance on labour, variance on raw material and variance on overhead expenses)
5 Min

5 Analysis variances graphically and algebraically into two and three sub-variances: elementary variances (quantity and price), overhead expenses variances (budget, activity and return)
5 Min

6 Interpret and control variances;
5 Min

7 Draft a management report based on the basis of these analyses
5 Min

1 Establish financial statements of the standard system
5 Min

2 Establish notes to financial statements of the standard 20H system
5 Min

1 Identify expenses by their variability (variable, fixed, semi-variable expenses)
5 Min

2 Present the evolution of variable expenses, of fixed expenses, of total expenses (in function of the levels of activity
5 Min

3 Graphically represent each of these expenses (unit and total) in function of the levels of activity
5 Min

1 Reclassify expenses by function
5 Min

2 Establish the absorption costing income statement (functional operating statement)
5 Min

1 Establish the marginal costing income statement (differential operating statement)
5 Min

2 Calculate and analyse contribution on sales ratio
5 Min

3 Project results based on levels of activity
5 Min

1 Calculate and represent graphically break-even point with or without changes in operating conditions (contribution on sales ratio, structure)
5 Min

2 Determine the break-even date for regular and irregular activities
5 Min

3 Calculate and interpret the margin of safety, the safety index and the operating leverage
5 Min

4 Use a break-even data to predict a turnover or a profit
5 Min

1 Calculate results and margins using the direct costing method
5 Min

2 Apply the variable costing method in managerial situations (choice of product/activity).
5 Min

1 Calculate marginal cost (algebraically and arithmetically)
5 Min

2 Determine the economic optimal level;
5 Min

3 Determine the technical optimal level
5 Min

4 Make production decisions relating to adopting or rejecting an additional unit
5 Min

1 Present the principles of absorption costing and Rational imputation of fixed cost
5 Min

2 Calculate overhead absorption rates, over-absorption and under-absorption.
5 Min

3 Calculate costs from rational absorption costing method: imputation of expenses, results and imputation differences
5 Min

4 Reconcile results from rational absorption costing method with that of full costing method
5 Min

5 Prepare the income statement and reconcile profit/loss from absorption costing method with that of marginal costing
5 Min

1 Define the notion of relevant cost and irrelevant cost
5 Min

2 Give the principles of relevant costing
5 Min

3 Apply the relevant costing principles (to make or buy, shut down decisions, one off contract, etc)
5 Min

1 Identify the conditions for each type of modification (increase, decrease and redemption of capital)
5 Min

2 Increase of capital (by new contributions, by capitalisation of reserves, by conversion of debts)
5 Min

3 Decrease of capital (by reimbursement of capital and by absorption of losses)
5 Min

4 Redemption of capital (amortization)
5 Min

1 Identify various steps in the budgeting approach
5 Min

2 Present programmes and budgets: definition, typology, interdependence
5 Min

3 Describe techniques of elaborating budgets
5 Min

4 Present budgetary control: objectives, merits and limits
5 Min

1 Forecast sales using linear adjustment and linear correlation (determination of adjustment parameters, calculation and interpretation of a linear correlation coefficient), and time series ana
5 Min

2 Establish simple sales budget
5 Min

3 Control the sales budget.
5 Min

1 Establish the production programme or graph the optimal point using linear programming technique
5 Min

2 Determine factory functioning rates (activity time, working time or loading time, running time)
5 Min

1 Present the essential elements of supply and stock management
5 Min

2 Present the Wilson model; formulation, merits and limits of the model
5 Min

3 Establish the supply budget following the different methods of supply and stock management; (fixed reorder quantities, fixed replenishment intervals and just in time methods).
5 Min

1 Identify the essential elements of an investment;
5 Min

2 Outline the various means of financing investments;
5 Min

3 Determine the profitability of investments using various methods: Net Present Value, Profitability Index, Internal Rate of Return and the Payback Period
5 Min

4 Choose an investment based on each of the methods highlighted
5 Min

1 Establish the VAT budget
5 Min

1 Establish a cash budget (cash receipts and cash payment schedules plus budget)
5 Min

2 Propose remedies to problematic cash balances.
5 Min

1 Establish the forecasted balance sheet
5 Min

2 Establish the projected profit and loss account.
5 Min

1 Determine the net results
5 Min

2 Establish annual final accounts from cash accounting records: balance sheet, profit and loss account, accompanying notes to accounts (statements of equipment, furniture and deposits, of stock
5 Min

1 Record business financing transactions (financing by contributions, by subventions, by loans and related debts, by deposits and cautions received).
5 Min

1 Record transactions on construction, acquisition and trade-in of fixed assets
5 Min

2 Record transactions on advances and payments on accounts for fixed assets
5 Min

3 Record transaction on the removal of fixed assets from the entity
5 Min

4 Record transaction on acquisition and disposal of long-term securities
5 Min

5 Record transactions on acquisition and disposal of short-term securities
5 Min

1 Identifine remuneration systems and methods
5 Min

2 keep attendance and output records
5 Min

3 Define and identify elements of salary
5 Min

4 calculate the gross salary
5 Min

5 Determine the various withholdings on salary or employee deductions (taxes and social contributions, garnishments, advances on salaries)
5 Min

6 Determine employer’s taxes and expenses
5 Min

7 Establish the pay slip and payroll register
5 Min

8 Record transactions on personnel expenses including benefits in kind and reimbursements of expenses
5 Min

1 Handle subsidiary books of accounts (auxiliary journals and ledgers)
5 Min

2 Centralise subsidiary books of accounts in the journal and general ledger.
5 Min

1 Handle MCS Cash Journals
5 Min

2 Handle the journal of unpaid/outstanding receivables
5 Min

3 Handle the journal of unpaid/outstanding payables
5 Min

1 calculate, establish depreciation schedules and Record depreciations on fixed assets under the straight-line method, the sum-of-the-years’ digits method, the reducing balance method, and unit
5 Min

2 Establish notes 3C of the Statistics and tax return
5 Min

3 Calculate and establish statements of impairment losses on fixed assets, on current and cash assets
5 Min

4 Record and adjust impairment losses
5 Min

5 Calculate and record provisions for expenses and risks
5 Min

1 Record adjustments on the retirement of intangible, tangible and financial fixed assets
5 Min

2 Establish the Note 3D of the Statistic and tax returns
5 Min

1 compute, adjust and journalise adjustments on expenses and revenues accounts, stocks and their variations
5 Min

2 compute and journalise adjustments on transactions in foreign currencies
5 Min

1 carry out inventory of cash in hand and in electronic money instruments
5 Min

2 Record differences resulting from inventory of cash in hand and in electronic money instruments
5 Min

3 Establish the bank reconciliation statement
5 Min

4 Journalise reconciled transactions and update ledger accounts for the entity
5 Min

1 prepare statements of affairs at start and at end, and use them to determine profit/loss
5 Min

2 Determine capital, sales, purchases and other missing figures from control accounts or otherwise
5 Min

3 prepare statement of comprehensive income and statement of financial position from incomplete records
5 Min

1 prepare statements of comprehensive income and financial position in a company for internal use
5 Min

2 make all necessary adjustments to financial statements of companies and show the treatment of specific items like
5 Min

3 Debenture and note payable
5 Min

4 Ordinary shares and preference share
5 Min

5 Dividends and retained earnings
5 Min

6 Carry out transfers to general reserves
5 Min

1 present the following financial statements for publication under IAS1: - Statement of comprehensive income
5 Min

2 present the following financial statements for publication under IAS1: -Statement of financial position
5 Min

3 present the following financial statements for publication under IAS1: -Statement of changes in equity
5 Min

4 Present the cash flow statement as required by IAS7 based on the direct and indirect methods.
5 Min

1 Define a partnership and state its different forms
5 Min

2 Prepare the financial statements of a partnership
5 Min

3 Revalue the partnership’s assets and liabilities and explain the process of admitting new partners
5 Min

4 Define goodwill and explain its creation
5 Min

5 Retire a partner.
5 Min

6 Dissolve a partnership
5 Min

1 Calculate and interpret ratios related to profitability, liquidity, activity and capital structure
5 Min

1 Define terms associated with non-profit organisations and to trace sources of funds for non-profit organisations
5 Min

2 Prepare a subscription account and a receipts and payment account
5 Min

3 prepare an income and expenditure account of a non- profit-making organisation and a balance sheet
5 Min

1 establish the individual party’s account and the memorandum account
5 Min

1 Define royalty and give practical examples of royalties
5 Min

2 Calculate the amount of royalties and short workings
5 Min

3 Prepare the royalty account and short working account
5 Min

1 Calculate mathematical value (accounting net assets, actual net assets, simple and reciprocal inter- company investments, the existence of many categories of shares)
5 Min

2 Calculate financial value
5 Min

3 Calculate return value
5 Min

4 Determine the security market value
5 Min

1 Create a new table in the table View
5 Min

2 Create a new table in the Design View
5 Min

3 Conceive the structure of a table(primary key, attribute, type of data, foreign key.......)
5 Min

4 Create Tables with Calculated, lookup and Attachment Fields
5 Min

5 Define Field Properties of a table
5 Min

6 Enter data inside a table
5 Min

1 Define basic concepts relating to GANTT project
5 Min

2 Create the project
5 Min

3 Create the project steps
5 Min

4 Represent the critical path
5 Min

5 Set the resources of the project
5 Min

6 Represent the types of the project steps
5 Min

1 Define basic concepts relating to VBA
5 Min

2 Start a VBA
5 Min

3 Create a macro
5 Min

4 Define a library of macro
5 Min

5 Assign macro to an event
5 Min

6 Assign macro to a button
5 Min

7 Bring up to date a modifiable list
5 Min

8 Modify a VBA project
5 Min

9 Close the VBA
5 Min

1 Create instant statement
5 Min

2 Create a statement in wizard mode
5 Min

3 Create a circulating control
5 Min

1 Create instant statement
5 Min

2 Create statement in wizard mode
5 Min

3 Add controls
5 Min

1 Create a query using the Query wizard and the Design View
5 Min

2 Define the option of posting in query
5 Min

3 Add calculated fields to a query
5 Min

4 Print a query
5 Min

1 Create and edit forms form in the Layout
5 Min

2 Create and edit form in the form in wizard mode
5 Min

3 Enter data using a forms
5 Min

4 Modify the properties of forms in the layout and the design view
5 Min

5 Modify the control properties
5 Min

6 Create a modifiable list
5 Min

7 Add Buttons to forms
5 Min

8 Insert a sub form
5 Min

9 Print forms
5 Min

1 •Define One to one relationships between tables
5 Min

2 Define One to many relationships between tables
5 Min

1 Write an algorithm(1)
5 Min

2 Perform a program from ACCESS
5 Min

3 Define basic concepts relating to database
5 Min

4 Create a database
5 Min

1 Use the statistical Functions: AVERAGE, AVERAGEIF, CORREL, LINEST, INTERCEPT, MEDIAN, PEARSON, RANK, POISSON DIST, SLOPE
5 Min

2 Use the financial Functions: FV, IPMT, IRR, ISPMT, NPER, NPV, PMT, PPMT, PV
5 Min

3 Nest Excel Functions
5 Min

4 Apply advanced Conditional Format.
5 Min

5 Produce Pivot Tables
5 Min

6 Manage Charts in Excel
5 Min

1 Treat Data in year N-1
5 Min

2 Treat data in in year N
5 Min

1 Install the STR software in various operating environments
5 Min

1 Create a company
5 Min

2 Create users
5 Min

3 Create a third party
5 Min

4 Limit access to an account
5 Min

5 Limit access to a Journal
5 Min

6 Type entries with limitation of access rights
5 Min

1 Create a company with analytical centers
5 Min

2 Create and edit imputation lines
5 Min

3 Prepare entries
5 Min

4 Accounting entries
5 Min

5 Create posting list
5 Min

6 Create lines re-posting
5 Min

7 Edit the analytical statements
5 Min

8 • Use cash and bank entries wizard in analytical mode
5 Min

9 Management fixed assets in cost accounting mode
5 Min

1 Create a company in on multiple third parties mode
5 Min

2 Close the software
5 Min

3 Open the software
5 Min

4 Modify the parameters of a company
5 Min

5 Prepare entries
5 Min

6 Type entries in multiple third parties mode
5 Min

7 Management cash desk wizards
5 Min

8 Control of entries
5 Min

9 Management of fixed assets
5 Min

10 Lettering of accounts
5 Min

11 Type entries of a new month
5 Min

12 Edit financial statement ( at a given date, at the end of the period)
5 Min

13 Close the period N-1 and create the period N
5 Min

14 Export and import of a company
5 Min

1 Treat the salary
5 Min

2 Generate the payslip
5 Min

3 View and print the payslip
5 Min

1 Define a partnership and state its different forms;
5 Min

2 prepare the financial statements of a partnership;
5 Min

3 revalue the partnership’s assets and liabilities and explain the process of admitting new partners
5 Min

4 Define goodwill and explain its creation.
5 Min

1 The users of accounting information1
3 Min

The users of accounting information1

2 Management accounting
3 Min

Management accounting

3 Terms used in cost accounting
3 Min

Terms used in cost accounting

4 Cost accounting
3 Min

Cost accounting

1 calculate and interpret ratios related to profitability, solvency, liquidity, efficiency, capital structure and shareholder’s investment.
5 Min

1 prepare statements of affairs at start and at end, and use them to determine profit/loss
5 Min

1 Define Management Accounting and state its objectives
5 Min

2 Role of managerial accountant in an enterprise;
5 Min

3 Briefly discuss the various costing techniques: Marginal costing
5 Min

4 Briefly discuss the various costing techniques: Absorption costing
5 Min

5 Briefly discuss the various costing techniques:Standard costing
5 Min

1 Definition of marginal cost;
5 Min

2 Calculation of contribution margin;
5 Min

3 Presentation of operating differential table;
5 Min

4 Calculation of BEP in unit and in value.
5 Min

1 Distinguish between standard cost and actual cost
5 Min

2 Present a standard cost sheet;
5 Min

3 State the relevance of standard costing;
5 Min

4 Calculate global variances on a comparison table or by use of formulae; (variance on labour, variance on raw material and variance on overhead expenses);
5 Min

5 Analysis the variance of raw materials and direct labour algebraically into two (quantity and price)
5 Min

1 Define budget, budgeting and budgetary control
5 Min

2 Identify the various types of budgets and elaborate on their inter-relationship
5 Min

3 State the objectives of budgeting;
5 Min

1 Forecast sales using linear adjustment based on least squares and high-low methods
5 Min

2 Establish simple sales budget.
5 Min

1 Present the production budget.
5 Min

1 present the following financial statements for publication under IAS1: Statements of comprehensive income
5 Min

2 present the following financial statements for publication under IAS1: Statement of changes in equity
5 Min

3 present the following financial statements for publication under IAS1: Statement of financial position
5 Min

4 Present the cash flow statement as required by IAS7 based on the direct and indirect methods.
5 Min

1 prepare statements of comprehensive income and financial position in a company for internal use
5 Min

2 make all necessary adjustments to financial statements of companies and show the treatment of specific items like: Debenture and note payable
5 Min

3 make all necessary adjustments to financial statements of companies and show the treatment of specific items like:- ordinary shares and preference share
5 Min

4 make all necessary adjustments to financial statements of companies and show the treatment of specific items like:- dividends and retained earnings
5 Min

5 Carry out transfers to general reserves
5 Min

1 Establish financial statements of the standard system.
5 Min

1 Determine the net results
5 Min

2 Establish annual final accounts from cash accounting records: income statement and balance sheet.
5 Min

1 Handle MCS Cash Journals;
5 Min

2 Handle journal of unpaid/outstanding receivables
5 Min

3 Handle the journal of unpaid/outstanding payables.
5 Min

1 compute and journalise the adjustments on: accrued expenses, accrued revenues, prepaid expenses, prepaid revenues and stocks
5 Min

2 compute and journalise adjustments on transactions in foreign currencies.
5 Min

1 Define and state the reason for a bank reconciliation;
5 Min

2 State the reasons why the bank statement balance differs from that of bank account (or cash book)
5 Min

3 List the procedure of preparing a bank reconciliation statement
5 Min

4 Present a bank reconciliation statement.
5 Min

1 Calculate and establish statements of impairment losses on fixed, current and cash assets
5 Min

2 Record and adjust impairment losses.
5 Min

3 Calculate and record provisions for expenses and risks.
5 Min

1 Accounting treatment of sales, exchange and destruction of fixed assets;
5 Min

2 Record adjustments on the disposal of intangible, tangible and financial fixed assets
5 Min

1 Define and state the causes of depreciation;
5 Min

2 State the objectives and purpose of depreciation;
5 Min

3 Calculate, establish depreciation schedules and record depreciations on fixed assets under the straight-line method, the sum-of-the-years’ digits method and the reducing balance method.
5 Min

Instructor

High School Accounting Tutor

Our high school accounting tutor plays a vital role in helping students grasp fundamental accounting principles and develop essential financial skills. 

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  • Duration 166 Hours 40 Min

  • Lectures 299 lessons

  • Enrolled 0 students

  • Category: Uppersixth Arts

  • 0 Quizzes

  • Language: English

  • Skill Level HIGH SCHOOL

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