Companies and financial accounting

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Companies and financial accounting provided by OpenLearn is a comprehensive online course, which lasts for 6 hours worth of material. Upon completion of the course, you can receive an e-certificate from OpenLearn. The course is taught in Englishand is Free Certificate. Visit the course page at OpenLearn for detailed price information.

Overview
  • This free course, Companies and financial accounting, introduces you to the legal characteristics of limited companies and how limited companies raise finance through ordinary shares and loan ...

Syllabus
    • Introduction
    • Learning outcomes
    • 1 Legal forms of business entity
    • 1 Legal forms of business entity
    • 1.1 Sole traders
    • 1.2 Partnerships
    • 1.3 Companies limited by shares
    • 1.3.1 Private limited companies and public limited companies
    • 1.3.2 A note on groups and holding companies
    • 1.4 The legal characteristics of the modern corporation
    • 1.4.1 Separate legal personality
    • 1.4.2 Limited liability
    • 1.4.3 Centralised delegated management under a board structure
    • 1.4.4 Transferable and freely tradable shares
    • 1.4.5 Absentee investor ownership
    • 2 The market environment and sources of company finance
    • 2 The market environment and sources of company finance
    • 2.1 Sources of company finance
    • 2.2 Equity finance (share capital)
    • 2.3 Loan finance (debt capital or loan capital)
    • 2.4 Primary and secondary markets
    • 3 The interests and information requirements of company stakeholders
    • 3 The interests and information requirements of company stakeholders
    • 4 Three perspectives on the role of companies and financial reporting in society
    • 4 Three perspectives on the role of companies and financial reporting in society
    • 5 Comparing sole trader and company financial statement formats
    • 5 Comparing sole trader and company financial statement formats
    • 5.1 Sole trader financial statements
    • 5.2 Company financial statements
    • 5.2.1 Statement of financial position
    • 5.2.2 Statement of financial performance
    • 5.3 Statement of changes in equity
    • 5.4 Statement of cash flows
    • Conclusion
    • References
    • Acknowledgements