Content of this course:

Which are the sources finance open to businesses and especially public quoted companies?

1. Borrowing from Banks: This source of finance, available to all businesses, large and small involves bank loans and overdrafts and how banks calculate interest payments
2. Issuing Shares: This type of financing is generally related to large public companies. Learn the different types of shares in existence, their individual characteristics and the rights and obligations attached to them. This course also examines how shares are issued, subsequent share transactions available to companies such as rights issues, bonus issues etc and, most importantly for investors, dividends
3. Issuing Bonds: Distinguish between the characteristics of bonds and bank borrowing. This course examines the types of bonds available and other issues such as bond yield, zero coupon bonds and government bonds

Content of this course:

Concepts and vocabulary of fundamental accounting.

1. The Recording Process: How do accountants actually work? What do they do? How do accountants arrive at financial reports?
2. Financial Reports: What are the basic financial reports that accountants produce? Learn the format and presentation of these reports by constructing financial reports following the presentation required by International Accounting Standards.
3. Fundamental Accounting Rules: What are the basic rules, concepts and principles that accountants follow? Which of these rules are most important?
4. Types of Business Organisations: What are the different types of business organisations? What are their advantages and disadvantages? Which ones are suitable for which type of business?

Content of this course:

This course develops on accounting 1.

Concepts and vocabulary of the provisions and adjustments that accountants regularly make so that the accounts produced present an accurate picture of the business.

1. Adjustments to Sales and Expenses: Participants are introduced to the provisions accountants make whenever accounts are produced
2. Inventories: What are inventories? Why should accountants include them in their accounts? The various systems of inventory valuation are examined here. Also examined are the various accounting methods of recording inventory movements
3. Non-Current Assets and Depreciation: What is depreciation and why do accountants need it? What are the methods of depreciation and how are they applied
4. Trade Receivables and Bad Debts Allowance: The vocabulary of the issues involved in selling on credit is examined

Content of this course:

Concepts and vocabulary of advanced accounting and finance. All accounting rules are in line with international accounting standards.

1. Companies and Shares: Learn the vocabulary of companies and the accounting for shares. How to account for various share transactions is covered along with the rules relating to payments of dividends
2. Bonds, Loans and Leases: These forms of financing are examined in detail to give the participant a strong understanding both of the key vocabulary in English and the accounting standards involved. Learning also focuses on the differences between bonds, loans and leases and how to account for them
3. Cashflow Statement and Statement of Changes in Equity: The structure and content of these obligatory financial reports are detailed
4. Ratio Analysis and Investments: Learn all the key ratios which investors and other users need to analyse company performance. What are the different types of investments and how are they accounted for

Content of this course:

Analysis of the different vocabulary used in the USA and Britain.

1. Commercial Banking: The various services offered by banks to individuals and companies are described here
2. Investment Banking: Who are the customers of investment banks? What services do investment banks provide to their customers?
3. Central Banking: What is the purpose of a central bank? What services does it provide and for whom? These questions are addressed in the course

Content of this course:

Strengthen and improve your use and understanding of numbers and trends in English. Give financial presentations with more confidence and accuracy.

1. Numbers: An introduction and revision of basic numbers in English before moving on to more complicated examples
2. Trends: Study the vocabulary and grammar of trends before putting your learning into practice with case study trend and graph analysis

Content of this course:

Types of financial products available and where they are bought and sold. Concepts and vocabulary of how companies and financial products are valued.

1. Introduction to Stock Exchange and Financial Markets: What is the stock exchange and what are the most important ones around the world? What indexes are used to measure stock market performance?
2. Share Valuation: Explains the market value of a share
3. Bond Valuation: How do we value bonds?
4. Derivatives: Derivative products available to investors

Content of this course:

What a management accountant does.

1. Budgeting: Financial forecasting is the most important planning and control tool available to companies
2. Variance Analysis: What happens when the reality is different to the plan? How do management accountants analyze performance?
3. Investment Decision-making: How do management accountants decide which project investments to accept or reject? What are the financial techniques available?

Content of this course:

Basic definitions of what insurance is before moving on to examining in more detail the various types of insurance available.

1. General Insurance: All the various types of general insurance are introduced and tested
2. Health Insurance: What is health insurance and who needs it?
3. Life Insurance: The difference between life insurance and other insurance. What are the different types of life insurance.
4. Accounting for Insurance: What are the differences between accounting for insurance companies as compared to accounting for companies in other industries?

Content of this course:

The basics of auditing.

1. Introduction to Auditing: What is an audit and what does an auditor audit? Who does the auditor represent? Ethical issues in Auditing?
2. The Audit Cycle and Audit Field-Work: What does an auditor do? When is the audit work done, at the year-end or during the year? Auditing of the income statement and balance sheet
3. Audit Review and Audit Report: What is the result of an Audit? What recommendations do auditors make? What final report do auditors produce?