Accounting II

AY2021/2022 Semester 2

This course covers two major parts, namely financial accounting and management accounting. For financial accounting, the aim is to provide you with necessary intermediate financial accounting knowledge continued from AC1103 Accounting I. You are to be equipped with strong conceptual and technical knowledge in the recognition and measurement of the elements of the financial statements, and understand how the quality of financial information could be affected by various factors, and thus affect the decision making process by both internal and external users of companies. For management accounting, the aim is to provide you with an introductory of cost management. The focuses are on basic cost concept, various costing systems and cost allocation.