Financial Accounting
Accounting Fundamentals
Book-keeping and Accounting | Accounting Fundamentals (FL162)
Classification of Business Transactions (FL164)
Business Entity Concept (FL165)
Financial Statements (Definitions & Components) (FL166)
Elements of Financial Statements (SFP – Basic) (FL167)
Elements of Financial Statements (SPL – Basic) (FL168)
Financial Statements (Format & Terminology) (FL169)
Financial Reporting (Objective, Responsibility & Regulation) (FL170)
Informational needs of users of financial statements (FL171)
Accounting from Incomplete Records
Statement of Changes in Equity
Accounting Standard for NPOs
Primary Sources: Basis of Accounting (FL134)
Recognition & Measurement (FL135)
Financial Statements & Fund Accounting (FL136)
Contribution (Income / receivable/ non-cash) (FL137)
Revenue Recognition: Restricted Fund Method (FL140)
Revenue Recognition: Deferral Method (FL141)
Property, plant & Equipment (FL144)
Statement of Financial Position (FL146)
Statement of Income and Expenditure (FL147)