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College of Accounting
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Learn Accounting
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Learning Resources
Financial Reporting
Financial Reporting: Basic
The Accounting Equation – Part 1
The Accounting Equation – Part 2
Understanding Debits and Credits
Source Document to Ledger Account
Balancing/Closing Off Ledger Accounts
Recording and Reporting Financial Information
Financial Statements – The Big Picture
Cash to Accrual
Adjustments
Depreciation
Control
Understanding Mark-Ups
FIFO and Weighed Average
The Reconciliation Process
Statement of Cash Flows – Introduction
Improving your Workings
What is a Share?
Financial Reporting: Intermediate
The Asset Life Cycle
Liabilities according to the Conceptual Framework
What are Liabilities - According to IAS37?
Deferred Tax – Introduction
Identifying a Change in Accounting Policy
Reporting a Change in Accounting Policy
Consolidations – The Basic Adjustments
Introduction – Pro Forma Journal Entries
Business Combinations
Group Accounting – Introduction
Financial Reporting: Advanced
Tax Rate Reconciliation [±15 mins]
Deferred Tax: What Rate to Use
Deferred Tax: Where to Recognise Deferred Tax Adjustments
Deferred Tax Assets - According to IAS12
Subsidiaries – Part 1: Acquisitions and Increased Shareholdings
Subsidiaries – Part 2: Reduced Shareholdings, Control Maintained and Loss of Control
Advanced Pro Forma Journal Entries
Cash Flow for Groups
Hedge Accounting
Liabilities vs Equity – The Distinction
Preparing a Group Statement of Changes in Equity – Part 1
Preparing a Group Statement of Changes in Equity – Part 2
Reporting Total Comprehensive Income
Financial Management
Financial Management: Basic
Demystifying Financial Management
Net Present Value
Different Sources of Finance and the Risk-Return Relationship
The Intrinsic Value of Financial Instruments
Valuations: Understanding the Market and Market Value
WACC – What, Why and How?
Financial Management: Advanced
Dividend Discount Model
Analysing Company Performance
Free Cash Flow Valuations
Auditing/Corporate Governance
Auditing/Corporate Governance: Basic/Intermediate
What Do Auditors Do?
The Audit Process
An Overview of the Audit Process
Fraud
What is a Misstatement?
Materiality
What are Assertions?
Business Risk vs Audit Risk
The Audit Risk Formula
Control Testing
Modified Audit Opinions
Auditing/Corporate Governance: Advanced
Risk of Material Misstatement Assessment: Part 1
Risk of Material Misstatement Assessment: Part 2
The Code of Professional Conduct
System CAATs
Data CAATs
Management Accounting
Management Accounting: Basic
Demystifying Management Accounting [±7 mins]
Direct and Indirect Costs – Part 1
Direct and Indirect Costs – Part 2: Allocation of Indirect Costs
Cost Behaviour: Fixed and Variable Costs
Absorption and Variable Costing – Part 1
Absorption and Variable Costing – Part 2: The Reconciliation
Cost Volume Profit
Relevant Costing: The Fundamental Principle
Understanding the Production Process
Management Accounting: The Control Function
Standard Costing and Recording – Part 1
Management Accounting: Intermediate
Standard Costing and Reporting (IFRS) – Part 2
Management Decision Making: Qualitative Factors – Part 1
Management Decision Making: Qualitative Factors – Part 2
Management Accounting: Advanced
Determining a Transfer Price: Part 1
Determining a Transfer Price: Part 2
Introduction to Strategy, Risk Management and Governance
Taxation
Taxation: Basic/Intermediate
Introduction to Tax
Taxation Terminology
How to use the Income Tax Act
Capital and Revenue
In the Production of Income
Introduction to Income Tax for Individuals
Introduction to Employees' Tax
Introduction to Capital Gains Tax
Capital Allowances
Introduction to Provisional Tax
Value-Added Tax
Taxation: Advanced
Foreign Exchange
Important Tax Cases: CIR vs Nemojim
Introduction to Assessed Losses
Introduction to Dividends Tax
Introduction to Wealth Taxes
The Basics of the General Anti-Avoidance Rules
Financial Skills
Exploring the Business World
Using a Financial Calculator: Time Value of Money (TVM) – Part 1
Using a Financial Calculator – Part 2
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