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Chapter 1.2 – National Income Accounting Chapter 1.2 – National Income Accounting 1. Introduction to National Income Accounting 2. Circular Flow of Income 3. Methods of Calculating National Income 4. Distinctions in National Income Measurement 5. Macroeconomic Identities 6. Nominal vs Real GDP 7. Other Price Indices 8. GDP and Welfare An increase in GDP … Read more

Economics Chapter 1.1 – Introduction Economics Chapter 1.1 – Introduction 1. Introduction to Macroeconomics 2. Historical Emergence of Macroeconomics 3. Macroeconomic Agents and Their Roles 4. Key Macroeconomic Concepts 5. Understanding the Sectors of the Economy 6. Economic Policies and Their Implications 7. The Role of Capitalism in Macroeconomics 8. Global Trade and External Relations

Chapter 2.6 – Cash Flow Statement Accountancy Chapter 2.6 – Cash Flow Statement 1. Introduction to Cash Flow Statement 2. Objectives of Cash Flow Statement 3. Benefits of Cash Flow Statement 4. Key Definitions 4.1 Cash 4.2 Cash Equivalents 4.3 Cash Flows 5. Classification of Activities Cash flows are categorized into three activities: 5.1 Operating … Read more

Chapter 2.5 – Accounting Ratios Accountancy Chapter 2.5 – Accounting Ratios 1. Introduction to Accounting Ratios 2. Objectives of Ratio Analysis 3. Advantages of Ratio Analysis 4. Limitations of Ratio Analysis 5. Types of Ratios I. Liquidity Ratios Assess short-term debt-paying capacity. Current Ratio = Current Assets / Current Liabilities​ Current Assets: Cash, inventory, receivables, prepaid expenses.Current Liabilities: … Read more

Chapter 2.4 – Analysis of Financial Statements Accountancy Chapter 2.4 – Analysis of Financial Statements 1. Introduction to Financial Statements Purpose: Key Concepts: 2. Financial Statement Analysis: Meaning Definition: Objective: 3. Significance of Financial Statement Analysis Stakeholders and Their Interests: Stakeholder Interest Finance Manager Evaluate managerial performance, creditworthiness, and financial control. Top Management Overall resource … Read more

Chapter 2.3 – Financial Statements of a Company Accountancy Chapter 2.3 – Financial Statements of a Company 1. Introduction to Financial Statements 2. Nature of Financial Statements Financial statements are derived from recorded facts, accounting conventions, postulates, and personal judgments: 3. Objectives of Financial Statements 4. Types of Financial Statements 5. Balance Sheet: Form and Content … Read more

Chapter 2.2 – Issue and Redemption of Debentures Accountancy Chapter 2.2 – Issue and Redemption of Debentures 1. Introduction to Debentures 2. Differences Between Shares and Debentures Expanding on the table with additional distinctions: Parameter Shares Debentures Legal Status Owners of the company. Creditors of the company. Tax Treatment Dividends are not tax-deductible. Interest is … Read more

Chapter 2.1 – Accounting for Share Capital Accountancy Chapter 2.1 – Accounting for Share Capital 1. Introduction to Joint Stock Companies 2. Types of Companies 3. Share Capital of a Company 4. Types of Shares 5. Issue of Shares 6. Accounting Treatment of Share Issue Bank A/c Dr. To Share Application A/c Share Application A/c Dr. To Share Capital A/c Share … Read more

Accountancy Chapter 4 – Dissolution of Partnership Firm Accountancy Chapter 4 – Dissolution of Partnership Firm 1. Dissolution of Partnership vs. Dissolution of a Firm 2. Modes of Dissolution Dissolution of a partnership firm can occur in several ways: 3. Settlement of Accounts Upon Dissolution When a firm dissolves, the partnership ceases business operations, and … Read more

Chapter 3 – Reconstitution of a Partnership Firm – Retirement/Death of a Partner Accountancy Chapter 3 – Reconstitution of a Partnership Firm – Retirement/Death of a Partner 1. Introduction to Reconstitution on Retirement/Death of a Partner 2. Calculation of Amount Due to the Retiring/Deceased Partner The sum payable to the retiring or deceased partner includes: … Read more