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    Moodle is an open-source Learning Management System (LMS) that provides educators with the tools and features to create and manage online courses. It allows educators to organize course materials, create quizzes and assignments, host discussion forums, and track student progress. Moodle is highly flexible and can be customized to meet the specific needs of different institutions and learning environments.

    Moodle supports both synchronous and asynchronous learning environments, enabling educators to host live webinars, video conferences, and chat sessions, as well as providing a variety of tools that support self-paced learning, including videos, interactive quizzes, and discussion forums. The platform also integrates with other tools and systems, such as Google Apps and plagiarism detection software, to provide a seamless learning experience.

    Moodle is widely used in educational institutions, including universities, K-12 schools, and corporate training programs. It is well-suited to online and blended learning environments and distance education programs. Additionally, Moodle's accessibility features make it a popular choice for learners with disabilities, ensuring that courses are inclusive and accessible to all learners.

    The Moodle community is an active group of users, developers, and educators who contribute to the platform's development and improvement. The community provides support, resources, and documentation for users, as well as a forum for sharing ideas and best practices. Moodle releases regular updates and improvements, ensuring that the platform remains up-to-date with the latest technologies and best practices.

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Available courses

Cost Accounting is a fundamental subject that focuses on recording, analyzing, and managing costs in business operations. This course introduces students to cost classification, cost allocation, and cost control techniques used in various industries. It also covers different costing methods, including job costing, process costing, and marginal costing, which help businesses in decision-making and financial planning.

The unit is designed to equip learners with skills in preparing cost statements, managing inventory, and analyzing cost data for efficiency and profitability. By the end of the course, students will be able to apply cost accounting principles in real-world business environments.

Financial accounting is the process of recording, classifying, summarizing, and interpreting financial transactions to provide useful information to stakeholders. It ensures transparency and accountability in financial reporting, aiding decision-making for investors, management, government agencies, and other interested parties.

The core financial statements include:

  1. Statement of Comprehensive Income – Previously known as the income statement, it outlines a business's revenues, expenses, and profit or loss over a specific period.
  2. Statement of Financial Position – Formerly called the balance sheet, it provides a snapshot of an entity’s financial standing by listing assets, liabilities, and capital.

Key accounting principles include:

  • Comprehensibility: Information should be easy to understand.
  • Relevance: Must be useful for decision-making.
  • Reliability: Free from bias and errors.
  • Comparability: Allows evaluation across different periods or businesses.

The fundamental accounting equation is:

Assets=Liabilities+Capital\text{Assets} = \text{Liabilities} + \text{Capital}

This equation forms the basis for double-entry bookkeeping, ensuring that every financial transaction maintains the balance.

Financial accounting plays a crucial role in assessing business performance, securing investments, and ensuring regulatory compliance