Fundamentals of Financial Reporting (BL1) – December – Part – 2

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BL1 Fundamentals of Financial Reporting Video classes will be started on 10th of January and you can watch all currently uploaded videos + Future videos at Anywhere, Any time & Any number of times till 2026 December Exam. This exam will be conducted as a computer based exam, so you will be able to practice MCQs through our system.

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Course Prerequisite(s)

Please note that this course has the following prerequisites which must be completed before it can be accessed
Fundamentals of Financial Reporting (BL1) – December – Part – 1

Course Curriculum

Chapter A: Introduction to Financial Accounting

1. The Context and Purpose of Financial Statements for External Reporting

39:22
2. The Regulatory Framework and Governance | 3. Key Principles and Concepts of Accounting

01:06:11

Chapter B: Understanding the Accounting Process

Chapter C: Preparation of Single Entity Financial Statements

Chapter D: Application of Basic Accounting Standards for Financial Statements

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Level

Intermediate
Last Updated

September 1, 2026
Enrollment validity

Enrollment validity: 14 days

A course by

Thenuka Ranasinghe

schoolofbraintute

Categories CA

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Fundamentals of Financial Reporting (BL1) – December – Part – 2

Lecturer - Sakith Perera

Course Prerequisite(s)

Course Curriculum

Chapter A: Introduction to Financial Accounting

1. The Context and Purpose of Financial Statements for External Reporting

2. The Regulatory Framework and Governance | 3. Key Principles and Concepts of Accounting

Chapter B: Understanding the Accounting Process

1. Double-Entry Bookkeeping System and Accounting Records | 2. General Accounting | 3. Preparing the Trial Balance – I

3. Preparing the Trial Balance – II | 4. Accounting for Accrued Expenses, Prepaid Expenses and Accrued Income

5. Accounting for Receivables & Payables | 6. Bank Reconciliation – I

6. Bank Reconciliation – II | 7. Reconciliation: Reconciliation of Trade Payables and Receivables | 8. Correction of Errors | 9. Suspense Accounts

Chapter C: Preparation of Single Entity Financial Statements

1. Statement of Financial Position | 2. Statement of Profit or Loss and Other Comprehensive Income | 3. Statement of Cash Flows – I

3. Statement of Cash Flows – II

4. Statement of Changes in Equity

5. Accounting for the Capital Structure | 6. Disclosure Notes

Chapter D: Application of Basic Accounting Standards for Financial Statements

1. Presentation of Financial Statements | 2. Accounting for Sales | 3. Accounting for Inventories – I

3. Accounting for Inventories – II | 4. Accounting for Tangible Non-Current Assets – I

4. Accounting for Tangible Non-Current Assets – II | 5. Accounting for Intangible Non-Current Assets | 6. Accounting for Provisions and Contingencies

A course by

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Fundamentals of Financial Reporting (BL1) – December – Part – 2

Lecturer - Sakith Perera

Course Prerequisite(s)

Course Curriculum

Chapter A: Introduction to Financial Accounting

1. The Context and Purpose of Financial Statements for External Reporting

2. The Regulatory Framework and Governance | 3. Key Principles and Concepts of Accounting

Chapter B: Understanding the Accounting Process

1. Double-Entry Bookkeeping System and Accounting Records | 2. General Accounting | 3. Preparing the Trial Balance – I

3. Preparing the Trial Balance – II | 4. Accounting for Accrued Expenses, Prepaid Expenses and Accrued Income

5. Accounting for Receivables & Payables | 6. Bank Reconciliation – I

6. Bank Reconciliation – II | 7. Reconciliation: Reconciliation of Trade Payables and Receivables | 8. Correction of Errors | 9. Suspense Accounts

Chapter C: Preparation of Single Entity Financial Statements

1. Statement of Financial Position | 2. Statement of Profit or Loss and Other Comprehensive Income | 3. Statement of Cash Flows – I

3. Statement of Cash Flows – II

4. Statement of Changes in Equity

5. Accounting for the Capital Structure | 6. Disclosure Notes

Chapter D: Application of Basic Accounting Standards for Financial Statements

1. Presentation of Financial Statements | 2. Accounting for Sales | 3. Accounting for Inventories – I

3. Accounting for Inventories – II | 4. Accounting for Tangible Non-Current Assets – I

4. Accounting for Tangible Non-Current Assets – II | 5. Accounting for Intangible Non-Current Assets | 6. Accounting for Provisions and Contingencies

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