Accounting Fundamentals

This module helps learners understand the foundations and fundamentals of business accounting, including basic financial statement analysis, analytical measures, corporate annual reports, capital investment analysis, internal controls, budgeting, and performance measures.

This module is particularly well-suited for someone needing a comprehensive overview of the business accounting function.

Module Length: 3-5 Learner Hours

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Academic Leveling

The Accounting Fundamentals module is one of 16 online modules that span the entire business curriculum and serve as a bridge between undergraduate and graduate business education.


A Consultative Approach

Peregrine offers a consultative approach to providing and delivering real solutions to real challenges. We welcome you to contact us to discuss the needs of your institution and learners.

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Engaging and Dynamic

Leading Edge Learning: Competency-Based Modules give you easy access to engaging and dynamic content that supports key workplace competencies. Explore the features and unique capabilities of our modules below.

Interactive Learning

Modules provide you with a robust assortment of multimedia content, including video, audio, text, activities, and quizzes to make learning more engaging. Multimedia content effectively engages learners throughout the self-guided learning process.

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Pre and Post Tests

This module includes a pre-test and post-test. The pre-test provides learners with an idea of their relative knowledge in the subject, and the post-test is used to ensure learners have grasped the concepts needed for success.

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Client Admin

Peregrine provides higher education professionals with Client Admin access for this module which is used to track learner progress and generate both individual and summative reports.

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Our Approach

Accounting Fundamentals Learning Outcomes

Throughout this module, learners can expect to meet the following learning outcomes:

+ Describe basic financial statement analytical procedures.
+ Apply financial statement analysis to assess the solvency of a business.
+ Apply financial statement analysis to assess the profitability of a business.
+ Summarize the uses and limitations of analytical measures.
+ Describe the contents of corporate annual reports.
+ Explain the nature and importance of capital investment analysis.
+ Evaluate capital investment proposals using the following methods: average rate of return, cash payback, net present value, and internal rate of return.
+ Describe factors that complicate capital investment analysis.
+ Explain the capital rationing process.
+ Describe the basic elements of a financial accounting system.
+ Summarize transactions for a corporation’s first period of operations.
+ Summarize transactions for a corporation’s second period of operations.
+ Describe the Sarbanes-Oxley Act of 2002 and its impact on internal controls and financial reporting.
+ Explain the objectives and elements of internal control.
+ Explain the use of a bank reconciliation in controlling cash.
+ Describe the nature and objectives of budgeting.
+ Describe the master budget for a manufacturing business.
+ Explain how standards are used in budgeting.
+ Interpret the basic variances for direct materials and direct labor.
+ Describe examples of nonfinancial performance measures.

  • Accounting Fundamentals Syllabus

    This document is the syllabus for the Accounting Fundamentals module. The syllabus lists the instructional topics, learning outcomes, and organization for the module.

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  • Accounting Fundamentals Module Description

    This document provides a description of the Accounting Fundamentals module.

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Real Solutions

At Peregrine, we believe in taking a solution-based approach to solving the needs of our thought-partners.

Higher Education

+ Include the module in an undergraduate course on accounting and finance.
+ As an education module within a graduate program that includes accounting, finance, or business management.
+ Help prepare students for professional certification exams.
+ Include in an academic leveling program.

Business & Industry

+ Helping new supervisors and managers with developing business management skills.
+ As a staff refresher on the fundamentals of accounting and business.
+ To help organizations accurately prepare financial accounts.

  • Academic Leveling Solutions – module Topics and Outcomes

    This report provides details concerning the topics, subjects, and learning outcomes for the modules used for academic leveling.

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Great for all Types of Learners

Higher Education

+ Undergraduate Students
+ Graduate Students

Business, Industry, Nonprofits, & Agencies

+ Managers with Multifunctional Responsibilities
+ Bookkeepers and Auditing Clerks
+ Small Business Owners and Entrepreneurs

  • Leading Edge Learning Brochure

    The Leading Edge Learning brochure provides a brief overview of the solutions and support competencies.

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For Organizations

Pricing is based on the number of learner hours and the annual expected quantities. We’ll lend the expertise of our team to create a solution that addresses your needs.
Course Packs are Available
+ Course Pack Lite includes a combination of individual topic-based modules up to 15 learner hours.
+ Course Pack includes a combination of individual modules up to 60 learner hours.
+ Course Pack Plus is a combination of individual modules up to 135 learner hours.

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For Individuals

Purchase assessment

You can easily purchase access to this resource online. Just click the “Purchase” button below to get started. When you purchase a module, you will be able to:
+ Access modules online and on-demand from anywhere.
+ Get unlimited access to module content for 2 years after purchase date.
+ Receive certificate of Completion available upon module completion.

Price: $49