Accounting - Part 2

Accounting - Part 2

概要

This eCourse consists of two modules. Module 1 describes in detail the structure and elements of income statements, including revenue, gross profit, operating expenses, operating income, interest income/expense, taxation, and the calculation of net income. The tutorial also covers crucial accounting policies related to income statement-related concepts, such as revenue recognition and the calculation of diluted earnings per share (EPS).

The key focus for financial analysts is a company’s future performance against that of its peers. Module 2 looks at the key measures of company revenue growth and profitability that help analysts determine a company’s ongoing and future performance. The income statements of both US and European companies are used for peer group comparison.

宗旨

On completion of this course, you will be able to:
- Identify the main types of revenue and expense items that appear on an income statement and the differences in presentation and layout between US GAAP and IFRS
- Recognize the importance of accounting rules relating to revenue recognition and the calculation of diluted earnings per share (EPS)
- Analyze an income statement and calculate key measures of revenue growth and profitability
- Identify other key performance measurement techniques used in income statement analysis

內容

Module 1: Income Statement – An Introduction
Topic 1: Income Statement Elements & Presentation
Topic 2: Income Statement & Accounting Policies

Module 2: Income Statement - Analysis
Topic 1: Analyzing the Income Statement
Topic 2: Other Key Performance Measures

詳情

活動編號
TEBBA18001101
地點
網上平台
語言
英文
級別
Introductory
課程時數
SFC:2.00, PWMA:2.00
費用
非會員: HK$780
機構會員員工: HK$540
所有會員: HK$540