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Level 4 Diploma in Logistics and Supply Chain Management

Business Capital and Fixed Asset Depreciation

LSC404 · Finance and Accounting — Week 3 of 16

CourseLSC404
Week3 of 16
SemesterII
TutorOnline in the course chat

This week’s topics

Business Capital and Fixed Asset Depreciation

  1. Role of capital in logistics infrastructure
  2. Straight-line and reducing balance methods
  3. Calculation of asset residual values
  4. Impact of depreciation on asset valuation
  5. Depreciation Introduction - ACCA Financial Accounting (FA) lectures
  6. DEPRECIATION BASICS! With Journal Entries
  7. Depreciation Example 2 - ACCA Financial Accounting (FA) lectures

What you will be able to do

  • 2.1 Understand the importance of business finance for a logistics business.
  • 2.4 Understand the impact of depreciation on business assets.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: understand the importance of business finance for a logistics business.

Study materials

Videos

  • Depreciation Introduction - ACCA Financial Accounting (FA) lectures · YouTube · OpenTuition · 23 min · for registered students
  • DEPRECIATION BASICS! With Journal Entries · YouTube · Accounting Stuff · 11 min · for registered students
  • Depreciation Example 2 - ACCA Financial Accounting (FA) lectures · YouTube · OpenTuition · 15 min · for registered students

Further resources

  • Principles of Accounting, Volume 1: Financial Accounting, ch. 11: Long-Term Assets · PDF · OpenStax, textbook chapter; pp. 651–690 · for registered students
  • Introduction to Financial Accounting, Lyryx 2023-A, ch. 8: Long-lived Assets · PDF · Other, textbook chapter; pp. 307–350 · for registered students
  • Financial Accounting, ch. 10: In a Set of Financial Statements, What Information Is Conveyed about Property and Equipment? · PDF · Saylor Academy, textbook chapter; pp. 359–414 · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
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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.

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Course plan
  • Week 1: Foundations of Financial Record-Keeping
  • Week 2: Core Financial Statements and Logistics Decision-Making
  • Week 3: Business Capital and Fixed Asset Depreciation
  • Week 4: Working Capital and Liquidity Management
  • Week 5: Sources of Finance for Logistics Operations
  • Week 6: Budgetary Frameworks and Approaches
  • Week 7: Budget Preparation in Logistics
  • Midterm: Midterm evaluation
  • Week 9: Variance Analysis and Budgetary Control
  • Week 10: Financial Performance and Ratio Analysis
  • Week 11: Addressing Financial Under-Performance
  • Week 12: Applying Finance and Accounting in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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