Home›BUSA3112

Financial Accounting

U1
Corporations
topic 1
1 topics
01
Corporations: Organization
U2
Stock Transactions and Dividends
topic 2 to 11
10 topics
02
Stock Transactions and Dividends: Brief Review of Fundamental Accounting Concepts
03
Characteristics of Corporation
04
Forming a Corporation
05
Stockholder’s Equity
06
Classes of Shares and Share Capital
07
Stock Transactions and Dividends: Recording of Issue of Shares at Par
08
Premium and Discount
09
Accounting for Dividends
10
Reporting Retained Earnings
11
Stock Split
U3
Inventories
topic 12 to 21
10 topics
12
Inventories: Controlling and Safeguarding Inventory
13
Nature and Classes of Inventories
14
Measurement of Inventories as per IAS-2
15
Reporting Inventory – Periodic and Perpetual Inventory System
16
Inventory Cost Flow Assumptions
17
Inventories: First in First Out
18
Weighted Average Cost
19
Comparison of Inventory Costing Methods
20
Valuation at Net Realizable Value as per IAS-2
21
Inventory Turnover Ratios
U4
Accounting for Receivables
topic 22 to 29
8 topics
22
Accounting for Receivables: Classification of Receivables
23
Accounts Receivable
24
Notes Receivable
25
Other Receivables
26
Concept of Bad Debts/Doubtful Debts and Allowance for Bad Debts
27
Accounting for Receivables: Uncollectible Receivables
28
Methods of Accounting for Uncollectible Receivables
29
Accounting for Notes Receivable
U5
Accounting for Depreciation
topic 30 to 31
2 topics
30
Accounting for Depreciation: Factors in Computing Depreciation Expense
31
Methods of Depreciation
U6
Fixed and Intangible Assets
topic 32 to 37
6 topics
32
Fixed and Intangible Assets: Nature of Tangible Non-Current Assets (Fixed Assets)
33
Classifying Costs
34
Costs of Acquiring Tangible Non-Current Assets
35
Fixed and Intangible Assets: Capital Expenditure
36
Revenue Expenditure
37
Nature and Purpose of Depreciation
U7
Disposal of Fixed Assets
topic 38 to 40
3 topics
38
Disposal of Fixed Assets: Nature of Intangible Non-Current Assets
39
Types of Intangible Assets
40
Disposal of Fixed Assets: Amortization of Intangible Assets
U8
Statement of Cash Flows
topic 41 to 50
10 topics
41
Statement of Cash Flows: Purpose of Statement of Cash Flows
42
Reporting Cash Flows
43
Cash and Cash Equivalent
44
Classification of Activities
45
Statement of Cash Flows: Cash Flows from Operating Activities
46
Cash Flows from Investing Activities
47
Cash Flows from Financing Activities
48
Statement of Cash Flows: Non-Cash Investing and Financing Activities
49
Treatment of Interest and Dividend
50
Preparing the Statement of Cash Flow

Past Papers

Open this section to load past papers

Click on Show Past Papers to see past papers.