People Innovation Excellence


Learning Outcomes

On successful completion of this Course, students will be able to: explain how to report items in the income statement; describe the presentation of income taxes in financial statements; construct the accounting for transfer of investments between categories; calculate the direct and indirect methods of calculating net cash flow from operating activities.


  1. Income Statement and Related Information
  2. Statement of Financial Position and Statement of Cash Flows
  3. Cash and Receivables
  4. Depreciation, Impairments, and Depletion
  5. Intangible Assets
  6. Current Liabilities, Provisions, and Contingencies
  7. Non-Current Liabilities
  8. Dilutive Securities and Earnings Per Share
  9. Investments
  10. Revenue Recognition
  11. Accounting for Income Taxes
  12. Accounting for Leases
  13. Statement of Cash Flows

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