• ## RQF Business and Accounting Level 6 Diploma Course Units **Module 1: Introduction to Financial Accounting
• im_accounting_basics** • Introduction to accounting, double-entry bookkeeping, and financial statements. • **im_accounting_records** • Accounting records, ledgers, and journals. **Module 2: Financial Statements
• im_financial_statements** • Understanding the purpose and preparation of financial statements (income statement, balance sheet, cash flow statement). • **im_financial_statement_analysis** • Analyzing financial statements to assess a company's financial health and performance. **Module 3: Accounting Cycle and Controls
• im_accounting_cycle** • The accounting cycle, from recording to payment. • **im_accounting_controls** • Internal controls and their importance in financial reporting. **Module 4: Financial Analysis
• im_financial_analysis** • Analyzing financial data to make informed decisions. • **im_ratio_analysis** • Using ratios to assess a company's financial health and performance. **Module 5: Accounting Standards and Regulations
• im_accounting_standards** • International Financial Reporting Standards (IFRS), GAAP, and other relevant accounting standards. • **im_accounting_compliance** • Understanding and adhering to accounting regulations. **Module 6: Depreciation and Accounting Treatment
• im_depreciation** • Methods of depreciation and their impact on financial statements. • **im_accounting_treatment** • Accounting treatment for various assets and expenses. **Module 7: Accounting for Intangible Assets
• im_intangible_assets** • Accounting for intellectual property, patents, and trademarks. • **im_valuation_methods** • Different methods for valuing intangible assets. **Module 8: Accounting for Share Capital and Dividends
• im_share_capital** • Types of share capital, issuance, and dividends. • **im_accounting_dividend** • Recording and reporting dividends to shareholders. **Module 9: Accounting for Leases
• im_leases** • Different types of leases, lease agreements, and accounting treatment. • **im_lease_accounting** • Accounting for operating leases and financing leases. **Module 10: Accounting for Contingencies and Risks
• im_contingencies** • Identifying and accounting for potential future events that could impact the financial statements. • **im_risk management** • Techniques for managing financial risks and uncertainties.

Assessment

The assessment is done via submission of assignment. There are no written exams.