1

FINANCIAL ACCOUNTING & REPORTING

Number Date Date

TOPIC of Hours Started Ended
Conceptual framework and
regulation 4
Accounting process 8

Financial Statements 14
4
Statement of Financial Position

Statement of Comprehensive
Income 4
Discontinued operations 4
Statement of Cash Flows 2

Financial Assets 8
Cash and cash equivalents 4
Loans and receivables 4

Investments 16
Investments in debt instruments 8
Investment in associates 8
Investment In Equity Securities
Non financial assets 50
Inventories 8
Property, Plant and Equipment 8
Investment Property 6
Intangible Assets 8
Biological Assets 8
Noncurrent assets held for sale 6
Impairment of Assets 6
Mineral Resources
 2

Number Date Date

TOPIC of Hours Started Ended
Financial Liabilities 14
Accounts payable 4
Bonds payable 8
Debt restructuring 2

Non financial liabilities 6

Premiums and warranties 2
Unearned revenues 2
Provision and Contingent Liability 2

Equity 20
Shareholders’ equity 4
Share capital 4
Dividends and retained earnings 4
Other comprehensive income 4
Book value and earnings per share 4

Other topics 28
Share Options 4
Related party 1
Borrowing costs 4
Government grants 4
Leases 4
Income tax 2
Employee benefits 2
Segment Reporting 4
Interim Financial Reporting 1
SME & micro reporting 2
 3

Number Date Date

TOPIC of Hours Started Ended
FS ANALYSIS 12
Vertical analysis (common-size FS) 2
Horizontal analysis 2
Cash flow analysis 2
Gross profit variance analysis 2
Financial ratios 2
Financial forecasting using
additional funds needed (FAN) 2

TOTAL HOURS 180