This module looks at what we mean by ‘accounting’ and some of the most commonly used terminology associated with the subject. It covers the key areas of the practice, including the basics of bookkeeping, the accounting cycle, financial statements and reporting.
Your learners will understand the different types of financial statements and look at the purposes and tasks of accounting and explore the various different branches of accounting. They will understand the fundamentals of both cash basis and accruals basis accounting and learn about the Financial Reporting Standards, as established by the Financial Reporting Council.
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