## Course Contents at a Glance

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

## 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

## 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