Advance FM P-5

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid=0ByFmfGaH9PcFODQxMjI5MzctOTZhMy00YmRhLThmOWYtMWVlYzUyMjMyZWQ0&hl=en_US

Performance Management F-5

Performance Management

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid=0ByFmfGaH9PcFZWJkMTU2ZWUtNjZmMy00ODU4LTgxNmQtNWMxNjJlZDZiYmVj&hl=en_US

Advance Performance Management P-5

Advance Performance Management

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Financial Management F-9

Financial Management

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid=0ByFmfGaH9PcFMDdjZTgwYmQtNTlkOS00NGM4LWJiMDQtYjNlMmZhOTVjMTU1&hl=en_US

Financial Reporting (F-7)

Financial Reporting

https://docs.google.com/viewer?a=v&pid=explorer&chrome=true&srcid=0ByFmfGaH9PcFNTEwYTI1NDMtMWY5Yi00N2JkLWJlMDMtZGFmMmYyMGRmMjk0&hl=en_US

The Cash Flow Statement

http://www.accountingbase.com/CashFlow.html


Prior to 1987, companies were allowed to provide financial on a working capital or cash basis. 


For a while, many accepted that the adding back of depreciation to net income was an appropriate substitute for a cash flow statement, while others, especially creditors chose to use EBITDA (earnings before interest, taxes, depreciation and amortization). 


EBITDA is of course a measurement that maintained wide usage up to the late 1990s, before a string of corporate scandals (led by Enron and Worldcom) removed it from business pages.

F-9 Open Tuition

http://opentuition.com/acca/f9/f9-notes-view-online/

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