1
FINANCIAL ACCOUNTING & REPORTING
TOPIC
Conceptual framework and
regulation
Accounting process
Financial Statements
Number
of Hours
4
8
14
4
Statement of Financial Position
Statement of Comprehensive
Income
Discontinued operations
Statement of Cash Flows
4
4
2
Financial Assets
Cash and cash equivalents
Loans and receivables
8
4
4
Investments
Investments in debt instruments
Investment in associates
Investment In Equity Securities
Non financial assets
Inventories
Property, Plant and Equipment
Investment Property
Intangible Assets
Biological Assets
Noncurrent assets held for sale
Impairment of Assets
Mineral Resources
16
8
8
50
8
8
6
8
8
6
6
Date
Started
Date
Ended
2
TOPIC
Financial Liabilities
Accounts payable
Bonds payable
Debt restructuring
Number
of Hours
14
4
8
2
Non financial liabilities
Premiums and warranties
Unearned revenues
Provision and Contingent Liability
6
2
2
2
Equity
Shareholders’ equity
Share capital
Dividends and retained earnings
Other comprehensive income
Book value and earnings per share
20
4
4
4
4
4
Other topics
Share Options
Related party
Borrowing costs
Government grants
Leases
Income tax
Employee benefits
Segment Reporting
Interim Financial Reporting
SME & micro reporting
28
4
1
4
4
4
2
2
4
1
2
Date
Started
Date
Ended
3
TOPIC
FS ANALYSIS
Vertical analysis (common-size FS)
Horizontal analysis
Cash flow analysis
Gross profit variance analysis
Financial ratios
Financial forecasting using
additional funds needed (FAN)
TOTAL HOURS
Number
of Hours
12
2
2
2
2
2
2
180
Date
Started
Date
Ended