Course Contents at a Glance

an icon of a pair of binoculars

The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the Table of Contents.

Module 1: Whole Numbers, Fractions, Decimals, Percents and Problem Solving

  • Whole Number Calculations
  • Fraction Calculations
  • Decimal Calculations
  • Percent Calculations

Module 2: Calculations and Solving Equations

  • Solving Equations
  • Translating Word Problems into Equations
  • Solving Complex Equations
  • Reading and Using Graphs

Module 3: Accounting Theory

  • Accounting
  • Users of Accounting
  • Accounting Principles

Module 4: Financial Statements of Business Organizations

  • Financial Statements
  • Bookkeeping Process
  • Analyzing Data from Financial Statement
  • Other Financial Components

Module 5: Managerial Accounting in Business

  • Financial and Managerial Accounting
  • Managerial Accounting Perspectives

Module 6: Cost Behavior Patterns

  • Costs
  • Mixed Cost Analysis

Module 7: Costing Methods

  • Cost Management
  • Job Order Costing
  • Process Costing
  • Cost Accounting Methods

Module 8: Cost Volume Profit Analysis

  • Cost-Volume-Profit Elements
  • Application of Cost-Volume-Profit Concepts
  • Break-Even Point Analysis
  • Cost-Volume-Profit and Cost Structures

Module 9: Operating Budgets

  • Master Budget
  • Preparing a Master Budget
  • Flexible Budgeting

Module 10: Cost Variance Analysis

  • Variance Basics
  • Material Variances
  • Labor Variances
  • Variable Manufacturing Overhead Variances

Module 11: Relevant Revenues and Costs

  • Cost Types
  • Relevant Costs
  • Constrained Resources

Module 12: Managerial Decisions

  • Managerial Decision-Making
  • Role of Data in Business

Module 13: Statement of Cash Flows

  • Key Concepts in Cash Flows
  • Direct Method versus Indirect Method
  • Preparing a Statement of Cash Flow

Module 14: Performance Evaluation in Organizations 

  • Non-financial Performance Measures
  • Financial Performance Measures
  • Evaluating an Organization

Module 15: Capital Budgeting Decisions

  • Capital Budgeting
  • Budget Methods for Making Decisions
  • Risk and Capital Budgeting
  • Finalizing Capital Budgeting Decisions