1 | Conceptual framework of period-end accounting transactions. |
2 | Value, valuation concept, valuation criteria and methods. |
3 | Classification of period-end accounting transactions. |
4 | Process and transaction stages of period-end accounting records. |
5 | Inventory studies and practical examples related to balance sheet accounts. |
6 | Inventory studies and practical examples related to Income Statement accounts. |
7 | Valuation of business assets, receivables and payables. |
8 | Cost of sales and stock valuation methods. |
9 | MIDTERM |
10 | Depreciation methods and depreciation records. Cost of sales table |
11 | Period profit and loss determination and accounting records |
12 | Preparation of balance sheet and income statement and closing |
13 | Records and new period opening records |
14 | Application Examples |