Accounting Lecture – UKEssays.com

Accounting Lectures Whilst studying with our online accounting lecture, you will develop a greater understanding of different aspects of accounting, including management accounting, financial accounting, accounting standards, and tax auditing. This accounting lecture has been developed by a qualified lecturer from a UK university, with many years of experience in lecturing to accounting students. Throughout the course of your studies, this accounting lecture could help you to catch up on any missed university lectures and be a fantastic resource when revising. Accounting is the study and practice of the accurate recording and planning of monetary movement within and into/out of an organisation. It is essential that accountants have the proper skills and knowledge to conduct this function reliably in order to makes sure that the organisation has a real representation of its accounting position, and also to provide legal compliance. This module will cover these different areas of accounting which are essential to succeed in the business industry. 1.1 Management Accounting Lecture Introduction: In this module, we will explore the behaviour of the four main types of costs, namely: variable cost, fixed cost, stepped-fixed cost, and semi-variable cost. You will also gain an understanding of absorption Costing and activity-based costing, their benefits, and limitations. 1.2 Financial Accounting Lecture Introduction: In this module, we will cover a range of topics related to financial accounting. In short, financial accounting refers to the process of recording, summarising, and reporting financial transactions of a business. 1.3 Accounting Standards Lecture Introduction: The divorce of ownership and control in businesses leads to a need for some form of assurance of the information presented by the business to the owners. The owners or shareholders of a business rely on the financial statements and annual reports to satisfy themselves of the value or return from their investment in the business. 1.4 Tax Auditing Lecture Introduction: In this module, you will gain an in-depth understanding of Corporation tax, Audit and Corporate Governance. Specifically, a range of tax calculations are examined in this module including inheritance tax and capital gains tax. The module will also explore concepts such as tax avoidance and tax evasion.

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