Course 03 — Financial Controls

Course Content

Lesson 07 – Financial Accounting & Control Foundations
4 Topics
T25 – Recognition, Measurement & Classification
T26 – Accruals, Deferrals & Estimates
T27 – Assets, Liabilities, Revenue & Expense
T28 – Financial Statement Assertions
Lesson 08 – Internal Control, Close & Reconciliation
4 Topics
T29 – Preventive, Detective & Corrective Controls
T30 – Period Close & Cutoff
T31 – Account Reconciliation Governance
T32 – Control Deficiency vs Accounting Error
Lesson 09 – Cost and Management Accounting Foundations
4 Topics
T33 – Cost Objects & Cost Behavior
T34 – Direct, Indirect, Shared & Allocated Cost
T35 – Budget, Forecast & Variance
T36 – Management Accounting Decision Support