CAP Courses

Basic Financial Accounting (CAP 1)

Topics covered:

    • Introduction to Accounting and Business

    • Analyzing Transactions

    • The Matching Concept and the Adjusting Process

    • Completing the Accounting Cycle

    • Accounting Systems and Internal Control

    • Accounting for Merchandising Businesses

    • Cash

    • Receivables

    • Inventories

    • Fixed Assets and Intangible Assets

    • Current Liabilities

    • Corporations: Income and Taxes

                            Stockholders’ Equity

                            Investment in Stocks

• Statement of Cash Flows

Recommended Text: Accounting, Warren, Reeve and Duchae

Student’s Package: Text and Accounting Workshop Book

Financial Statement Analysis I (CAP 2)

Topics covered:

    • Financial Statements: An Overview

    • The Balance Sheet

    • The Income ‘Statement and Statement of Stockholders’ Equity

    • Statement of Cash Flows

    • The Analysis of Financial Statements

Recommended Text: Understanding Financial Statements, Lyn Fraser & Aileen Ormiston, Textbook and Workbook

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Business Credit Principles (CAP 3)

Topics covered:

    • Credit in the Business World

    • Credit in the Company

    • Credit in the Department

    • The Legal Environment of Credit

    • Credit Policy and Procedures

    • Credit Terms

    • Negotiable Instruments

    • The Legal Forms of Business

    • The Uniform Commercial Code

    • Credit Investigations

    • Non-financial Analysis

    • International Trade

    • Financing and Insurance

    • Business Credit Fraud

            • Credit Availability Decisions

            • Customer Visits

• The Credit and Sales Partnership

            • Out-Of-Court Settlements

            • Bankruptcy Code Procedures

Recommended Text: Principles of Business Credit, Fifth Edition, NACM Publisher