CourseHES 201

Week8 of 16

SemesterII

TutorOnline in the course chat

This week’s topics

Midterm evaluation

Midterm assessment of the criteria taught so far
Individual feedback and targets

What you will be able to do

1.1 Explain why businesses keep financial records.
1.2 Identify internal and external users of accounts.
2.1 Apply Assets = Liabilities + Capital to simple transactions.
2.2 Record simple transactions using double-entry principles.

Activity

Midterm assessment task and individual feedback.

Study materials

The teaching notes, exercises and videos of this week are in the student portal. Your portal is set up as soon as you receive final acceptance, so you can open them before the semester starts.

Week 7 Week 9

Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal

Course plan

Week 1: Why businesses keep financial records
Week 2: Who uses accounts?
Week 3: Income, expenses and profit
Week 4: Assets, liabilities and capital
Week 5: The accounting equation
Week 6: Double entry: debits and credits
Week 7: Recording sales, purchases and cash
Midterm: Midterm evaluation
Week 9: The income statement (profit and loss)
Week 10: The balance sheet
Week 11: Profit is not the same as cash
Week 12: Cash flow forecasts
Week 13: Ratios: how profitable is the business?
Week 14: Ratios: can the business pay its bills?
Week 15: Review and coursework completion
Final: Final assessment and submission

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