Some resources on ISO 27001:
Youtube resources: what is 27001; why iso 27001; mgt responsibility; security policy; business continuity mgt, etc.
On Information security: 7 things ceo should know; Introduction to Info security
Saturday, 19 October 2013
Saturday, 5 October 2013
Accounting Fundamentals - module info
The following info is related to the subject module of Accounting Fundamentals:
• Accounting as a means of communication.
• Fundamental concepts of accounting.
• Accounting systems.
• Introduction to double entry bookkeeping and the trial balance.
• The main financial statements – balance sheet, profit and loss account.
• Accounting for stocks, depreciation, disposals of fixed assets, accruals and prepayments.
• Introduction to Cost Accounting. Cost Classification, elements of cost, relationship between cost accounting and financial accounting. Role and function of cost accounting systems/management information systems, cost centres and cost units.
• Marginal Costing and cost-volume-profit analysis. Nature of costs, fixed and variable, period and product.
• Cost behaviour. The concept of contribution, B/E point, margin of safety, effects of volume mix and price changes.
• Information for decision making. Avoidable and unavoidable costs, sunk costs, incremental, opportunity costs/imputed costs. Mix changes, make or buy, adding or deleting a product, limiting factors and use of probabilities/mathematical model.
References
Textbook: Dyson J R (2010), Accounting for Non Accounting Students, 8th edition, FT Prentice Hall
Lucey T (2009), Costing, 7th edition, D P Publications
Videos on Financial Accounting
Videos on Management Accounting
Facebook Folder with exercises
• Accounting as a means of communication.
• Fundamental concepts of accounting.
• Accounting systems.
• Introduction to double entry bookkeeping and the trial balance.
• The main financial statements – balance sheet, profit and loss account.
• Accounting for stocks, depreciation, disposals of fixed assets, accruals and prepayments.
• Introduction to Cost Accounting. Cost Classification, elements of cost, relationship between cost accounting and financial accounting. Role and function of cost accounting systems/management information systems, cost centres and cost units.
• Marginal Costing and cost-volume-profit analysis. Nature of costs, fixed and variable, period and product.
• Cost behaviour. The concept of contribution, B/E point, margin of safety, effects of volume mix and price changes.
• Information for decision making. Avoidable and unavoidable costs, sunk costs, incremental, opportunity costs/imputed costs. Mix changes, make or buy, adding or deleting a product, limiting factors and use of probabilities/mathematical model.
References
Textbook: Dyson J R (2010), Accounting for Non Accounting Students, 8th edition, FT Prentice Hall
Lucey T (2009), Costing, 7th edition, D P Publications
Videos on Financial Accounting
Videos on Management Accounting
Facebook Folder with exercises
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