Companies and financial accounting
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Learn about the legal characteristics of limited companies, their financing methods, stakeholder interests, and perspectives on their role in society. Understand the formats of company financial statements compared to sole traders. This course provides valuable insights.
This free course, Companies and financial
Accounting, introduces you to the legal characteristics of limited companies and how limited companies raise finance through ordinary shares and loan capital. It also introduces the interests of company stakeholders, and looks at three different perspectives
On companies and their role in society. Finally, it introduces the formats of company financial statements in comparison with those of sole traders.
This OpenLearn course is an adapted extract from the Open University course B293 Financial accounting in context.Transcript
Course learning outcomes
After studying this course, you should be able to:
Understand the legal
Characteristics of limited companies and how these characteristics are
Different from those of sole traders and partnerships
Understand company
Financing through share capital and loan capital
Understand the
Interests and information needs of different company stakeholders
Explain three
Different perspectives on the role of companies in society
Understand and
Reproduce company financial statement formats and explain how and why they are different
From sole trader financial statements.
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