Learn

Learn Library

Bite-size lessons drawn from every playground. Click any topic to open the playground with the lesson loaded.

Time Value of Money

2 lessons

Open in playground
  1. 01 Time Value of Money
  2. 02 Compounding vs. Payment Frequency

Cost-Volume-Profit

7 lessons

Open in playground
  1. 01 Contribution Margin
  2. 02 Break-Even Point
  3. 03 Target Profit
  4. 04 Margin of Safety
  5. 05 Degree of Operating Leverage
  6. 06 Indifference Point
  7. 07 Multi-Product Sales Mix

Journal Entries

5 lessons

Open in playground
  1. 01 Double-Entry Bookkeeping Basics
  2. 02 The 9 SYSCOHADA Account Classes
  3. 03 Normal Balance Rules
  4. 04 Common Journal Entry Patterns
  5. 05 VAT Handling in SYSCOHADA

Loan Amortization

10 lessons

Open in playground
  1. 01 Loan Amortization — Introduction
  2. 02 The Math — Present Value & Periodic Payment
  3. 03 Amortization Methods — A Deep Dive
  4. 04 Grace Periods — Partial vs Total
  5. 05 Variable Rates & Rate Schedules
  6. 06 Insurance & Fees — The True Cost of Credit
  7. 07 Prepayments & Extra Payments
  8. 08 Nominal vs APR vs Effective Annual Rate
  9. 09 Day Count Conventions
  10. 10 Accounting Lifecycle Across Frameworks

Bank Reconciliation

8 lessons

Open in playground
  1. 01 Bank Reconciliation — Introduction
  2. 02 Why We Reconcile
  3. 03 Reconciling Items
  4. 04 The Two-Column Statement
  5. 05 Matching Bank vs. Ledger
  6. 06 Adjusting Journal Entries
  7. 07 Bank Error vs. Company Error
  8. 08 SYSCOHADA Context

Interest Lab

9 lessons

Open in playground
  1. 01 Interest — Introduction
  2. 02 Simple Interest
  3. 03 Day-Count Conventions
  4. 04 Compound Interest
  5. 05 Frequency Effects
  6. 06 Continuous Compounding
  7. 07 Effective vs Nominal Rate
  8. 08 Amortised Cost with the Effective Interest Rate
  9. 09 SYSCOHADA Revised & IFRS 9 — Regional Context