Course Content
Lesson 01 – Accounting Identity, Stewardship & Authority
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4 Topics
T01 – Economic Event, Entity & Accounting Identity
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T02 – Stewardship, Ownership & Custody
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T03 – Authority, Approval & Accountability
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T04 – Identity Before Relationship
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Lesson 02 – Basic Accounting Foundations
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4 Topics
T05 – Accounting Equation & Double Entry
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T06 – Chart of Accounts & Normal Balances
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T07 – Journals, Ledgers & Trial Balance
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T08 – Basic Financial Statements
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Lesson 03 – Accounting Governance & Evidence
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4 Topics
T09 – Source Documents & Evidence Lineage
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T10 – Accounting Records, Audit Trails & Retention
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T11 – Representation vs Economic Reality
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T12 – ACF-001 and Prohibited Inference
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