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Unit 1 External Financial Reporting Decisions (Aa per US GAAP & IFRS): {Book} |
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| Financial Statements | VIEW | VIEW | |
| Balance sheet | VIEW | VIEW | |
| Income statement | VIEW | ||
| Statement of Comprehensive Income | VIEW | ||
| Statement of changes in equity | VIEW | ||
| Statement of cash flows | VIEW | VIEW | |
| Integrated reporting | VIEW | ||
| Unit 2 Recognition, Measurement, Valuation, and Disclosure (As per us GAAP & IFRS) {Book} | ||
| Assets, Liabilities & Equity: Asset Valuation | VIEW | VIEW |
| Valuation of Liabilities | VIEW | |
| Equity transactions | VIEW | |
| Income: Revenue recognition | VIEW | VIEW |
| Income measurement | VIEW | |
| Major differences between US GAAP and IFRS | VIEW | |
| Unit 3 Cost Management {Book} | |||
| Measurement concepts: | |||
| Cost behavior and Cost objects | VIEW | ||
| Actual and Normal costs | VIEW | ||
| Standard costs | VIEW | VIEW | |
| Absorption (full) costing | VIEW | ||
| Variable (direct) costing | VIEW | VIEW | |
| Costing Systems: Joint and by-product costing | VIEW | ||
| Job order costing | VIEW | ||
| Process costing | VIEW | ||
| Activity-based costing | VIEW | ||
| Life-cycle costing | VIEW | ||
| Overhead costs: Fixed and variable overhead expenses | VIEW | ||
| Plant-wide versus departmental overhead | VIEW | ||
| Determination of allocation base | VIEW | ||
| Allocation of Service department costs | VIEW | ||
| Unit 4 Supply Chain Management and Business Process Improvement {Book} | ||
| Supply Chain Management: | VIEW | VIEW |
| Lean Resource Management techniques or JIT | VIEW | |
| Enterprise resource planning (ERP) | VIEW | VIEW |
| Theory of constraints | VIEW | |
| Capacity management and analysis | VIEW | |
| Business Process Improvement: | VIEW | VIEW |
| Value chain analysis | VIEW | VIEW |
| Value-added concepts | VIEW | |
| Process analysis and | VIEW | |
| Redesign | VIEW | |
| Standardization | VIEW | |
| Activity-based management | VIEW | |
| Continuous improvement concepts | VIEW | |
| Best practice analysis | VIEW | |
| Cost of quality analysis | VIEW | |
| Efficient accounting processes | VIEW | |
| Unit 5 Internal Controls {Book} | |||
| Governance, Risk & Compliance | VIEW | ||
| Internal control structure and management philosophy | VIEW | VIEW | |
| Internal control policies for safeguarding and assurance | VIEW | ||
| Internal control risk | VIEW | ||
| Corporate governance | VIEW | VIEW | VIEW |
| External audit requirements | VIEW | ||
| System Controls & Security Measures: | |||
| General accounting system controls | VIEW | ||
| Application and Transaction controls | VIEW | ||
| Network controls | VIEW | ||
| Backup controls | VIEW | ||
| Business continuity planning | VIEW | ||
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