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Learn Accounting
  • Home
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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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