This course introduces students to accounting as a process of measuring and disclosing information that facilitates economic decisions made by external decision makers. Students will learn how the quality of such information could be affected by various factors. Some of the concepts covered in AA101 such as strategy, business processes, agency theory and information risk will be revisited here. The course will explain the need for a conceptual framework followed by discussion of the elements of financial statements. The conceptual issues relating to the recognition and measurement of each element in the financial statements will be examined, followed by discussion of the related accounting standards.
By the end of the course, students will be equipped with a strong conceptual and technical knowledge in the recognition and measurement of the elements of the financial statements and will also be able to prepare a set of financial statements, and appreciate how accounting plays a role in measuring and disclosing information that facilitates the control of an organization's processes and improves the economic decisions made by organizational agents and stakeholders.
Prerequisite graph
Accounting Ii
Available indexes
| Mon | Tue | Wed | Thu | Fri | ||
|---|---|---|---|---|---|---|
| 830 | 00024 SEM (1) 0830-1130 Mon S4-SR16 | 00026 SEM (3) 0830-1130 Tue S4-SR16 | 00027 SEM (4) 0830-1130 Tue S4-SR3 | 00029 SEM (6) 0830-1130 Wed S4-SR15 | ||
| 900 | ||||||
| 930 | ||||||
| 1000 | ||||||
| 1030 | ||||||
| 1100 | ||||||
| 1130 | ||||||
| 1200 | ||||||
| 1230 | ||||||
| 1300 | ||||||
| 1330 | 00025 SEM (2) 1330-1630 Mon S4-SR19 | 00028 SEM (5) 1330-1630 Tue S4-SR16 | 00030 SEM (7) 1330-1630 Thu LHS-TR+53 | |||
| 1400 | ||||||
| 1430 | ||||||
| 1500 | ||||||
| 1530 | ||||||
| 1600 | ||||||
| 1630 | ||||||
| 1700 | ||||||
| 1730 | ||||||
| 1800 | ||||||
| 1830 | COMMON LEC (1) 1830-2030 Wed LKC-LT Wk10 | |||||
| 1900 | ||||||
| 1930 | ||||||
| 2000 | ||||||
Other offerings
Other relevant mods
- AC1103Accounting I
- AC2101Accounting Recognition & Measurement
- AC2104Assurance & Auditing
- AC2105Accounting For Decision Making & Control
- AC2301Principles Of Taxation
- AC2302Company Law & Corporate Governance
- AC2401Accounting Information Systems
- AC3102Risk Reporting & Analysis
- AC3103Accounting Analysis & Equity Valuation
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