Online courses directory (841)
This course introduces the body of theory underlying accounting procedures. It puts the core practices and principles, covered in the previous courses, into a framework of theoretical concepts. This free online course will give learners an understanding of the theory behind the accounting process and will help learners make decisions in diverse accounting situations as is provides a logical framework for accounting practice. This free online accounting course will be of great interest to entrepreneurs and business professionals who would like to get an understanding of the theory behind the accounting practices that we use day today, and to any learner who is interested in accounting as a future career.
Financial reports are used to see how a business is performing and therefore they should accurately reflect how the business performed during the period under review. The matching principle or accruals basis of an accounting system records more accurately the true revenues earned and costs paid for the period in question. The cost of rent and capital purchases are spread over the life of the purchase rather than distorting the accounts in the period the purchase was made. Likewise wages owing or interest payable is spread pulled into the period where they were used rather than when they were paid. In this free online accounting course students will learn how to determine if an account needs adjustment entries due to the matching principle concept. They will be introduced to the two classes and four types of adjustments resulting from unearned revenue, prepaid expenses, accrued expenses and accrued revenue, along with typical examples of each type of adjustment. Depreciation is explored in more detail as the effect on the balance sheet can be significant. This free online accounting course will be of great interest to entrepreneurs and business professionals who would like to get a thorough introduction to accounting principles, and to any learner who is interested in accounting as a future career.<br />
Business Intelligence is a set of theories and methodologies that handle large amounts of data and information and assists managers with decision-making. Knowledge management is the process of capturing, storing, retrieving and distributing the knowledge of the individuals in a business for use by others in the business to improve the quality and/or efficiency of decision making across the firm. This free online course in Business Intelligence and Knowledge Management Systems enables the learner to study information tools used to assist decision-makers and describe the process known as decision-making including the three steps involved. The course will be of interest to business professionals who would like to gain a basic knowledge and understanding of the benefits of business intelligence and knowledge management systems.<br />
This is a continuation of our series of accounting courses that will greatly increase your knowledge and understanding of the theory of accounting and accounting practices. This free online accounting course explains the processes used to close your accounts at the end of an accounting period, from creating a worksheet that facilitates the generation of the Income Statement and Retained Earnings statement to the generation of the Balance sheet. You will also be shown how a Classified Balance sheet is broken down into current and long-term assets and liabilities. The important Current Ratio figure is calculated and explained in context. You will also learn a little about the history of accounting systems and the impact of computerization on the process. This free online accounting course will be of great interest to entrepreneurs and business professionals who would like to get a thorough introduction to accounting principles, and to any learner who is interested in accounting as a future career.<br />
This course is part two of an introduction to graduate-level academic asset pricing. This second part uses the theory and elaborates empirical understanding. It explores some classic applications including the Fama-French three-factor model, consumption and the equity premium, and extends the theory to cover options, bonds, and portfolios.
¿Te has preguntado alguna vez qué criterios utilizan las empresas para contratar o retribuir a las personas? ¿Por qué no siempre entendemos los planes de promoción?. El objetivo de este curso es conocer algunas herramientas prácticas en materia de Recursos Humanos y aprender a gestionar personas y liderar el talento con la mayor eficacia posible.
This free certificate in accounting course looks in-depth at the transactions, processes and controls used to record typical transactions in a business. <br /><br />In sales, you will learn how to handle returns, discount and freight charges as well as working out the cost of goods sold. In inventory, you will see the two different methods of counting inventory, periodic and perpetual, as well as the different methods of calculating value of the inventory and the associated journal transactions to record the necessary adjustments. <br /><br />To help manage the cash assets within a company, the different controls and best practices are outlined with examples of documents and processes given for both checking accounts and petty cash. Samples of adjusting journals are given and the importance and use of the quick ratio are explained. This is followed with details on how to manage the accounts receivables, from calculating the provision for uncollectable accounts to the use of aged analysis. Similarly in accounts payable you will see how to make provision for both the known and unknown liabilities as well as how to use payable notes as for of short term finance. <br /><br />This free diploma of accounting course will be of great interest to entrepreneurs and business professionals who would like to better understand the transactions and controls used in business, and to any learner who is interested in accounting as a future career.<br />
Good accounting practices and procedures are needed in every business and organization. Details of trading transactions need to be accurately recorded so that you know what your financial situation is at any time.<br /><br />In ALISON's free online accounting diploma course, you will learn about the core practices involved in recording various details, from understanding debits and credits and using simple T-accounts to closing out the accounts at the end of an accounting period, producing the statement of retained earnings and balance sheet. Detailed examples are worked through on a transaction-by-transaction basis, helping you understand how and why each step is necessary. <br /><br />After reviewing day-to-day accounting procedures, you are introduced to the more formal theory of accounting, the assumptions, principles and modifying conventions, the Financial Accounting Standards Board (FASB) conceptual framework and the main objectives of financial reporting. <br /><br />ALISON's free online accounting course will be of great interest to entrepreneurs and business professionals who would like to get a thorough introduction to accounting practices and theory, and to any learner who is interested in accounting as a future career.<br />
Major advances in technology have resulted in the widespread implementation of information systems into businesses and organizations. The management of processes and data are critical to the overall success of a business. <br /><br />ALISON's free online diploma course introduces you to business processes and their management. The course will explain business intelligence and knowledge management systems, systems analysis, systems design and systems implementation. It will also give you a basic knowledge and understanding of how to design, test and implement information systems for a business process. <br /><br />This business diploma course will be of great interest to business professionals, as well as any learner wanting to expand their knowledge and understanding of business process management.<br />
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