Curriculum
- 5 Sections
- 35 Lessons
- 10
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- Module 1: Assessment of Business Performance10
- 1.1What information and data to use for financial statement?
- 1.2The nature of financial statements.
- 1.3The context of financial analysis and decision-making.
- 1.4Ratio analysis and business performance
- 1.5Management’s point of view
- 1.6Owners’ point of view
- 1.7Lenders’ point of view
- 1.8Ratios as a system – pyramids of ratios
- 1.9Integration of financial performance analysis
- 1.10Predicting financial distress
- Module 2: Analysis of Investment Decisions9
- 2.1Applying time-adjusted measures.
- 2.2Net present value (NPV) and internal rate of return (IRR).
- 2.3Strategic perspective.
- 2.4EVA and NPV.
- 2.5Refinements of investment analysis.
- 2.6Equivalent annual cost (EAC).
- 2.7Modified internal rate of return (MIRR).
- 2.8Sensitivity analysis, scenario analysis and simulation
- 2.9Dealing with risk and changing circumstances.
- Module 3: Financing decision3
- Module 4: Cost Analysis Techniques8
- 4.1Cost behaviour and activities
- 4.2Fixed and variable costs, direct and indirect costs
- 4.3Product costs and period costs
- 4.4Cost allocation and absorption of overheads
- 4.5Absorption or full costing
- 4.6Marginal costing
- 4.7Cost-Volume-Profit (CVP) and ‘what-if’ analysis using Excel
- 4.8Activity Based Costing (ABC) and Activity Based Management (ABM)
- Module 5: Budgeting, Budgetary Control and Performance Improvement5