Week 1 - Introduction to accounting-1 - Introduction to the enterprise
What is a company: shareholders and stakeholders
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NPV Calculation
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What is accounting
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Week 1 - Introduction to accounting-2 - Financial accounting
Introduction to financial accounting
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Accrual and cash principles
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Financial reports-1 - Balance Sheet
Balance sheet: general overview
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Non current assets and depreciation
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Example on recognition of non current assets
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Inventories
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Equity and liabilities
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Financial reports-2 - Income statement and Cash flow statement
Income statement: general overview
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The impact of inventories on profit
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Exercise on inventories
Solution to the inventories exercise
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Cash flow statement
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Management accounting-1 - Introduction to costs
What are costs
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Costs classification
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Costs configuration: direct vs full costs
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Management accounting-2 - Cost assignment
Cost tracing vs cost allocation
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JOC
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Exercise on JOC
Solution to the JOC exercise
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ABC
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Exercise on ABC
Solution to the ABC exercise
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Long-term decision making-1 - Investment appraisal
What is an investment decision
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Steps to investment appraisal
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Long-term decision making-2 - NPV formula
NPV method: general formula
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NPV calculation: taxes
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NPV calculation: external financing
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New Reading
Solution to the Investment appraisal exercise
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Short term decision making-1 - Elements of Short-term decisions
What are short-term decisions
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Evaluating short-term decisions
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Exercise on calculation of Contribution Margin
Solution to the Contribution Margin exercise
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Short term decision making-2 - Examples of short-term decisions
Break even point
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Exercise on Break Even Point
Solution to the Break Even Point exercise
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Production mix
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Exercise on production mix
Solution to the Production Mix exercise
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Evaluating alternatives
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New Reading
Solution to the alternatives evaluation exercise
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