YAKILI | Upper sixth Accounting

Course / Course Details

Upper sixth Accounting

By - High School Accounting Tutor
0 students
166 Hours 40 Min
(0)

Course Curriculum

76 chapters
295 lectures
0 quizzes
166 Hours 40 Min total length

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1 Define the objectives and interest of end-of-year adjustments

5 Min

2 Define extra-accounting inventory

5 Min

3 Describe the organisation of end-of-year adjustments

5 Min

4 Define OHADA accounting conventions and concepts

5 Min

5 Define: prudence, accrual and matching concepts and relate them to end-of-year adjustments

5 Min

1 Define financial analysis

5 Min

2 List the methods and benefits of financial analysis.

5 Min

3 Analyse the structure of the income statement (calculation, interpretation and recording of significant management balances)

5 Min

4 Present and interpret the functional balance sheet

5 Min

5 Calculate and interpret financial indicators from the functional balance sheet

5 Min

6 Present, interpret and represent the liquidity balance sheet

5 Min

7 Calculate and interpret financial indicators from the liquidity balance sheet

5 Min

8 Analyse financial statements using ratios

5 Min

9 Draft corrective management reports based on the results obtained from financial statement analysis

5 Min

1 Create a company

5 Min

2 Create banks

5 Min

3 Create hierarchical structure

5 Min

4 Create responsibility schemes

5 Min

5 Create salaries schemes

5 Min

6 Create trade union

5 Min

7 Create councils

5 Min

8 Create personnel file

5 Min

9 Create functions

5 Min

10 Create the DIPE line

5 Min

11 Create other files

5 Min

12 Modify files created

5 Min

13 Management of salaries increments

5 Min

14 Management of NSIF

5 Min

1 Present standard costing method: standards of activity, the elements of standard costing

5 Min

2 Forecast activities: standards costs, budgeted costs and flexible budgets

5 Min

3 List the interest and limits of standard costing method

5 Min

4 Calculate variances graphically and algebraically: (variance on labour, variance on raw material and variance on overhead expenses)

5 Min

5 Analysis variances graphically and algebraically into two and three sub-variances: elementary variances (quantity and price), overhead expenses variances (budget, activity and return)

5 Min

6 Interpret and control variances;

5 Min

7 Draft a management report based on the basis of these analyses

5 Min

1 Establish financial statements of the standard system

5 Min

2 Establish notes to financial statements of the standard 20H system

5 Min

1 Identify expenses by their variability (variable, fixed, semi-variable expenses)

5 Min

2 Present the evolution of variable expenses, of fixed expenses, of total expenses (in function of the levels of activity

5 Min

3 Graphically represent each of these expenses (unit and total) in function of the levels of activity

5 Min

1 Reclassify expenses by function

5 Min

2 Establish the absorption costing income statement (functional operating statement)

5 Min

1 Establish the marginal costing income statement (differential operating statement)

5 Min

2 Calculate and analyse contribution on sales ratio

5 Min

3 Project results based on levels of activity

5 Min

1 Calculate and represent graphically break-even point with or without changes in operating conditions (contribution on sales ratio, structure)

5 Min

2 Determine the break-even date for regular and irregular activities

5 Min

3 Calculate and interpret the margin of safety, the safety index and the operating leverage

5 Min

4 Use a break-even data to predict a turnover or a profit

5 Min

1 Calculate results and margins using the direct costing method

5 Min

2 Apply the variable costing method in managerial situations (choice of product/activity).

5 Min

1 Calculate marginal cost (algebraically and arithmetically)

5 Min

2 Determine the economic optimal level;

5 Min

3 Determine the technical optimal level

5 Min

4 Make production decisions relating to adopting or rejecting an additional unit

5 Min

1 Present the principles of absorption costing and Rational imputation of fixed cost

5 Min

2 Calculate overhead absorption rates, over-absorption and under-absorption.

5 Min

3 Calculate costs from rational absorption costing method: imputation of expenses, results and imputation differences

5 Min

4 Reconcile results from rational absorption costing method with that of full costing method

5 Min

5 Prepare the income statement and reconcile profit/loss from absorption costing method with that of marginal costing

5 Min

1 Define the notion of relevant cost and irrelevant cost

5 Min

2 Give the principles of relevant costing

5 Min

3 Apply the relevant costing principles (to make or buy, shut down decisions, one off contract, etc)

5 Min

1 Identify the conditions for each type of modification (increase, decrease and redemption of capital)

5 Min

2 Increase of capital (by new contributions, by capitalisation of reserves, by conversion of debts)

5 Min

3 Decrease of capital (by reimbursement of capital and by absorption of losses)

5 Min

4 Redemption of capital (amortization)

5 Min

1 Identify various steps in the budgeting approach

5 Min

2 Present programmes and budgets: definition, typology, interdependence

5 Min

3 Describe techniques of elaborating budgets

5 Min

4 Present budgetary control: objectives, merits and limits

5 Min

1 Forecast sales using linear adjustment and linear correlation (determination of adjustment parameters, calculation and interpretation of a linear correlation coefficient), and time series ana

5 Min

2 Establish simple sales budget

5 Min

3 Control the sales budget.

5 Min

1 Establish the production programme or graph the optimal point using linear programming technique

5 Min

2 Determine factory functioning rates (activity time, working time or loading time, running time)

5 Min

1 Present the essential elements of supply and stock management

5 Min

2 Present the Wilson model; formulation, merits and limits of the model

5 Min

3 Establish the supply budget following the different methods of supply and stock management; (fixed reorder quantities, fixed replenishment intervals and just in time methods).

5 Min

1 Identify the essential elements of an investment;

5 Min

2 Outline the various means of financing investments;

5 Min

3 Determine the profitability of investments using various methods: Net Present Value, Profitability Index, Internal Rate of Return and the Payback Period

5 Min

4 Choose an investment based on each of the methods highlighted

5 Min

1 Establish the VAT budget

5 Min

1 Establish a cash budget (cash receipts and cash payment schedules plus budget)

5 Min

2 Propose remedies to problematic cash balances.

5 Min

1 Establish the forecasted balance sheet

5 Min

2 Establish the projected profit and loss account.

5 Min

1 Determine the net results

5 Min

2 Establish annual final accounts from cash accounting records: balance sheet, profit and loss account, accompanying notes to accounts (statements of equipment, furniture and deposits, of stock

5 Min

1 Record business financing transactions (financing by contributions, by subventions, by loans and related debts, by deposits and cautions received).

5 Min

1 Record transactions on construction, acquisition and trade-in of fixed assets

5 Min

2 Record transactions on advances and payments on accounts for fixed assets

5 Min

3 Record transaction on the removal of fixed assets from the entity

5 Min

4 Record transaction on acquisition and disposal of long-term securities

5 Min

5 Record transactions on acquisition and disposal of short-term securities

5 Min

1 Identifine remuneration systems and methods

5 Min

2 keep attendance and output records

5 Min

3 Define and identify elements of salary

5 Min

4 calculate the gross salary

5 Min

5 Determine the various withholdings on salary or employee deductions (taxes and social contributions, garnishments, advances on salaries)

5 Min

6 Determine employer’s taxes and expenses

5 Min

7 Establish the pay slip and payroll register

5 Min

8 Record transactions on personnel expenses including benefits in kind and reimbursements of expenses

5 Min

1 Handle subsidiary books of accounts (auxiliary journals and ledgers)

5 Min

2 Centralise subsidiary books of accounts in the journal and general ledger.

5 Min

1 Handle MCS Cash Journals

5 Min

2 Handle the journal of unpaid/outstanding receivables

5 Min

3 Handle the journal of unpaid/outstanding payables

5 Min

1 calculate, establish depreciation schedules and Record depreciations on fixed assets under the straight-line method, the sum-of-the-years’ digits method, the reducing balance method, and unit

5 Min

2 Establish notes 3C of the Statistics and tax return

5 Min

3 Calculate and establish statements of impairment losses on fixed assets, on current and cash assets

5 Min

4 Record and adjust impairment losses

5 Min

5 Calculate and record provisions for expenses and risks

5 Min

1 Record adjustments on the retirement of intangible, tangible and financial fixed assets

5 Min

2 Establish the Note 3D of the Statistic and tax returns

5 Min

1 compute, adjust and journalise adjustments on expenses and revenues accounts, stocks and their variations

5 Min

2 compute and journalise adjustments on transactions in foreign currencies

5 Min

1 carry out inventory of cash in hand and in electronic money instruments

5 Min

2 Record differences resulting from inventory of cash in hand and in electronic money instruments

5 Min

3 Establish the bank reconciliation statement

5 Min

4 Journalise reconciled transactions and update ledger accounts for the entity

5 Min

1 prepare statements of affairs at start and at end, and use them to determine profit/loss

5 Min

2 Determine capital, sales, purchases and other missing figures from control accounts or otherwise

5 Min

3 prepare statement of comprehensive income and statement of financial position from incomplete records

5 Min

1 prepare statements of comprehensive income and financial position in a company for internal use

5 Min

2 make all necessary adjustments to financial statements of companies and show the treatment of specific items like

5 Min

3 Debenture and note payable

5 Min

4 Ordinary shares and preference share

5 Min

5 Dividends and retained earnings

5 Min

6 Carry out transfers to general reserves

5 Min

1 present the following financial statements for publication under IAS1: - Statement of comprehensive income

5 Min

2 present the following financial statements for publication under IAS1: -Statement of financial position

5 Min

3 present the following financial statements for publication under IAS1: -Statement of changes in equity

5 Min

4 Present the cash flow statement as required by IAS7 based on the direct and indirect methods.

5 Min

1 Define a partnership and state its different forms

5 Min

2 Prepare the financial statements of a partnership

5 Min

3 Revalue the partnership’s assets and liabilities and explain the process of admitting new partners

5 Min

4 Define goodwill and explain its creation

5 Min

5 Retire a partner.

5 Min

6 Dissolve a partnership

5 Min

1 Calculate and interpret ratios related to profitability, liquidity, activity and capital structure

5 Min

1 Define terms associated with non-profit organisations and to trace sources of funds for non-profit organisations

5 Min

2 Prepare a subscription account and a receipts and payment account

5 Min

3 prepare an income and expenditure account of a non- profit-making organisation and a balance sheet

5 Min

1 establish the individual party’s account and the memorandum account

5 Min

1 Define royalty and give practical examples of royalties

5 Min

2 Calculate the amount of royalties and short workings

5 Min

3 Prepare the royalty account and short working account

5 Min

1 Calculate mathematical value (accounting net assets, actual net assets, simple and reciprocal inter- company investments, the existence of many categories of shares)

5 Min

2 Calculate financial value

5 Min

3 Calculate return value

5 Min

4 Determine the security market value

5 Min

1 Create a new table in the table View

5 Min

2 Create a new table in the Design View

5 Min

3 Conceive the structure of a table(primary key, attribute, type of data, foreign key.......)

5 Min

4 Create Tables with Calculated, lookup and Attachment Fields

5 Min

5 Define Field Properties of a table

5 Min

6 Enter data inside a table

5 Min

1 Define basic concepts relating to GANTT project

5 Min

2 Create the project

5 Min

3 Create the project steps

5 Min

4 Represent the critical path

5 Min

5 Set the resources of the project

5 Min

6 Represent the types of the project steps

5 Min

1 Define basic concepts relating to VBA

5 Min

2 Start a VBA

5 Min

3 Create a macro

5 Min

4 Define a library of macro

5 Min

5 Assign macro to an event

5 Min

6 Assign macro to a button

5 Min

7 Bring up to date a modifiable list

5 Min

8 Modify a VBA project

5 Min

9 Close the VBA

5 Min

1 Create instant statement

5 Min

2 Create a statement in wizard mode

5 Min

3 Create a circulating control

5 Min

1 Create instant statement

5 Min

2 Create statement in wizard mode

5 Min

3 Add controls

5 Min

1 Create a query using the Query wizard and the Design View

5 Min

2 Define the option of posting in query

5 Min

3 Add calculated fields to a query

5 Min

4 Print a query

5 Min

1 Create and edit forms form in the Layout

5 Min

2 Create and edit form in the form in wizard mode

5 Min

3 Enter data using a forms

5 Min

4 Modify the properties of forms in the layout and the design view

5 Min

5 Modify the control properties

5 Min

6 Create a modifiable list

5 Min

7 Add Buttons to forms

5 Min

8 Insert a sub form

5 Min

9 Print forms

5 Min

1 •Define One to one relationships between tables

5 Min

2 Define One to many relationships between tables

5 Min

1 Write an algorithm(1)

5 Min

2 Perform a program from ACCESS

5 Min

3 Define basic concepts relating to database

5 Min

4 Create a database

5 Min

1 Use the statistical Functions: AVERAGE, AVERAGEIF, CORREL, LINEST, INTERCEPT, MEDIAN, PEARSON, RANK, POISSON DIST, SLOPE

5 Min

2 Use the financial Functions: FV, IPMT, IRR, ISPMT, NPER, NPV, PMT, PPMT, PV

5 Min

3 Nest Excel Functions

5 Min

4 Apply advanced Conditional Format.

5 Min

5 Produce Pivot Tables

5 Min

6 Manage Charts in Excel

5 Min

1 Treat Data in year N-1

5 Min

2 Treat data in in year N

5 Min

1 Install the STR software in various operating environments

5 Min

1 Create a company

5 Min

2 Create users

5 Min

3 Create a third party

5 Min

4 Limit access to an account

5 Min

5 Limit access to a Journal

5 Min

6 Type entries with limitation of access rights

5 Min

1 Create a company with analytical centers

5 Min

2 Create and edit imputation lines

5 Min

3 Prepare entries

5 Min

4 Accounting entries

5 Min

5 Create posting list

5 Min

6 Create lines re-posting

5 Min

7 Edit the analytical statements

5 Min

8 • Use cash and bank entries wizard in analytical mode

5 Min

9 Management fixed assets in cost accounting mode

5 Min

1 Create a company in on multiple third parties mode

5 Min

2 Close the software

5 Min

3 Open the software

5 Min

4 Modify the parameters of a company

5 Min

5 Prepare entries

5 Min

6 Type entries in multiple third parties mode

5 Min

7 Management cash desk wizards

5 Min

8 Control of entries

5 Min

9 Management of fixed assets

5 Min

10 Lettering of accounts

5 Min

11 Type entries of a new month

5 Min

12 Edit financial statement ( at a given date, at the end of the period)

5 Min

13 Close the period N-1 and create the period N

5 Min

14 Export and import of a company

5 Min

1 Treat the salary

5 Min

2 Generate the payslip

5 Min

3 View and print the payslip

5 Min

1 Present the production budget.

5 Min

1 Forecast sales using linear adjustment based on least squares and high-low methods

5 Min

2 Establish simple sales budget.

5 Min

1 Define budget, budgeting and budgetary control

5 Min

2 Identify the various types of budgets and elaborate on their inter-relationship

5 Min

3 State the objectives of budgeting;

5 Min

1 Distinguish between standard cost and actual cost

5 Min

2 Present a standard cost sheet;

5 Min

3 State the relevance of standard costing;

5 Min

4 Calculate global variances on a comparison table or by use of formulae; (variance on labour, variance on raw material and variance on overhead expenses);

5 Min

5 Analysis the variance of raw materials and direct labour algebraically into two (quantity and price)

5 Min

1 Definition of marginal cost;

5 Min

2 Calculation of contribution margin;

5 Min

3 Presentation of operating differential table;

5 Min

4 Calculation of BEP in unit and in value.

5 Min

1 Define Management Accounting and state its objectives

5 Min

2 Role of managerial accountant in an enterprise;

5 Min

3 Briefly discuss the various costing techniques: Marginal costing

5 Min

4 Briefly discuss the various costing techniques: Absorption costing

5 Min

5 Briefly discuss the various costing techniques:Standard costing

5 Min

1 prepare statements of affairs at start and at end, and use them to determine profit/loss

5 Min

1 calculate and interpret ratios related to profitability, solvency, liquidity, efficiency, capital structure and shareholder’s investment.

5 Min

1 Define a partnership and state its different forms;

5 Min

2 prepare the financial statements of a partnership;

5 Min

3 revalue the partnership’s assets and liabilities and explain the process of admitting new partners

5 Min

4 Define goodwill and explain its creation.

5 Min

1 present the following financial statements for publication under IAS1: Statements of comprehensive income

5 Min

2 present the following financial statements for publication under IAS1: Statement of changes in equity

5 Min

3 present the following financial statements for publication under IAS1: Statement of financial position

5 Min

4 Present the cash flow statement as required by IAS7 based on the direct and indirect methods.

5 Min

1 prepare statements of comprehensive income and financial position in a company for internal use

5 Min

2 make all necessary adjustments to financial statements of companies and show the treatment of specific items like: Debenture and note payable

5 Min

3 make all necessary adjustments to financial statements of companies and show the treatment of specific items like:- ordinary shares and preference share

5 Min

4 make all necessary adjustments to financial statements of companies and show the treatment of specific items like:- dividends and retained earnings

5 Min

5 Carry out transfers to general reserves

5 Min

1 Establish financial statements of the standard system.

5 Min

1 Determine the net results

5 Min

2 Establish annual final accounts from cash accounting records: income statement and balance sheet.

5 Min

1 Handle MCS Cash Journals;

5 Min

2 Handle journal of unpaid/outstanding receivables

5 Min

3 Handle the journal of unpaid/outstanding payables.

5 Min

1 compute and journalise the adjustments on: accrued expenses, accrued revenues, prepaid expenses, prepaid revenues and stocks

5 Min

2 compute and journalise adjustments on transactions in foreign currencies.

5 Min

1 Define and state the reason for a bank reconciliation;

5 Min

2 State the reasons why the bank statement balance differs from that of bank account (or cash book)

5 Min

3 List the procedure of preparing a bank reconciliation statement

5 Min

4 Present a bank reconciliation statement.

5 Min

1 Calculate and establish statements of impairment losses on fixed, current and cash assets

5 Min

2 Record and adjust impairment losses.

5 Min

3 Calculate and record provisions for expenses and risks.

5 Min

1 Accounting treatment of sales, exchange and destruction of fixed assets;

5 Min

2 Record adjustments on the disposal of intangible, tangible and financial fixed assets

5 Min

1 Define and state the causes of depreciation;

5 Min

2 State the objectives and purpose of depreciation;

5 Min

3 Calculate, establish depreciation schedules and record depreciations on fixed assets under the straight-line method, the sum-of-the-years’ digits method and the reducing balance method.

5 Min

Instructor

High School Accounting Tutor

Our high school accounting tutor plays a vital role in helping students grasp fundamental accounting principles and develop essential financial skills.

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