Introduction – BFI School

Course Content

Introduction

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What is Accounting

Why Business Need Accounting

Types of Accounting

End of Module Assessments

Cost Accounting

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Introduction to Cost Accounting

Direct and Indirect Cost

Product Costing

Job and Process Costing

Break-even Analysis

Components of Break-even Analysis

Selling Price Per Unit

Calculation of Break-even Point

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Budgeting, Variance & Forecasting

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Steps in Budgeting

Variance Analysis

Variance Analysis – Example

Importance of Variance Analysis

Step in Forecasting

Differences Between Budgeting & Forecasting

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The Financial Statement

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The 3-Main Financial Statement

Relationship Between Financial Statements

The Annual Report

Relaibility of the Financial Statement

Users of the Financial Statement

End of Module Assessments

The Income Statement

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Classification of Income Statement Items

Revenue and Expenses

Selling, General and Administrative Expenses

Depreciation – Example

Amortization – Example

Gains and Losses

Earnings Before Interest and Taxes

Earnings Before Interest, Taxes, Depreciation and Amortization

Other Non-Operating Income

Other Non-Operating Expenses

Operating Expenses (OPEX)

Typical Income Statement

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Taxation

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Meaning of Taxation

Temporary Difference in Taxation

Deferred Tax – Example

Deferred Tax – Importance

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Margins that Matters

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Gross Profit Margin

Net Profit Margin

Shareholders and the Link with Net Margin

End of Module Assessments

The Balance Sheet

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Classification of Balance Sheet Items I

Classification of Balance Sheet Items II

Short-term Loans

Accounting Equation

Accounting Equation – Example

CAPEX Interaction with the Financial Statements

Working Capital – Example

Working Capital – Example

Account Receivables

Account Payables

Typical Balance Sheet

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Long-term Debt

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Equity and Its Components

Equity Components – Example

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Equity & Its Component

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Long-term Debt Importance

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The Cashflow Statement

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Meaning and Classification of Cashflow Items

Cashflow Statement Adjustments

Cashflow Statement Categories

Cashflow Statement – Example

Typical Cashflow Statement

End of Module Assessments

Project – Financial Statement Basics

Please retrieve the accompanying file named "Financial Statement Basics [Blank].xlxs" and proceed to fulfill the tasks outlined within the prompts and objectives provided in each lesson of this module. Upon successfully accomplishing each task, kindly upload the finalized file showcasing your completed work.

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Worksheet Walkthrough

Business Ideation

Owner’s Equity

Purchase of Fixed Assets

Depreciation and Other Direct Inputs

Cost of Goods Sold

Revenue and Credit

Receipts from Debtors

Paying off Liabilities

Transaction Relating to Business Closure

Loss from Business Closure

Closing the Business – Disposal of Fixed Asset

Payment of Dividend, Return of Capital, and Closure

Submit Completed Worksheet

Accounting Ratios

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Meaning of Accounting Ratios

Traditional Classification of Accounting Ratios

Profitability Ratios

Profitability Ratios – Example

Solvency Ratios

Solvency Ratios – Example

Liquidity Ratios

Liquidity Ratios – Example

Efficiency Ratios

Efficiency Ratios – Example

Dupont Analysis

Dupont Analysis – Example

End of Module Assessments

Accounting Fundamentals for Project Finance

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