Accounting Recognition And Measurement
AY2014/2015 Semester 1
This course equips students with a strong conceptual and technical knowledge of the recognition and measurement of various financial statements elements. The course begins with a discussion of general recognition and measurement issues and concepts, various income concepts, market efficiency perspectives and capital maintenance concepts. The course proceeds with critical examination of specific recognition and measurement issues and authoritative pronouncements related to various elements of the financial statements. The course concludes with a discussion of the gaps in GAAP. This course also emphasizes skills and attitudes that are essential as accounting professionals. This course reinforces students? skills of inquiry, research, problem-solving, analytical and critical thinking, team work, communication and presentation. Important attitudes and values that this course aims to develop in students include professional and social awareness and responsibilities, receptiveness to differing views, and a passion for proactive self-learning.
| AUs | 4.0 AUs |
| Categories | Core |
| Not Available To Programme | ACBS(GA) 2, ACBS(GA) 3, ACBS(GA) 4, ACBS(GB) 3, ACBS(GB) 4, ACC(GA) 1, ACC(GA) 2, ACC(GA) 3, ACC(GB) 1, ACC(GB) 3, BCE, BCG, MS(MSB) |
| Mutually Exclusive With | AA201 |
| Exam |
Available Indexes
| Mon | Tue | Wed | Thu | Fri | |||||
|---|---|---|---|---|---|---|---|---|---|
| 830 | 00053 SEM (3) 0830-1030 Mon S4-SR9 | 00053 SEM (3) 0830-1030 Thu S4-SR9 | |||||||
| 900 | |||||||||
| 930 | |||||||||
| 1000 | |||||||||
| 1030 | 00052 SEM (2) 1030-1230 Mon S4-SR8 | 00054 SEM (4) 1030-1230 Mon S4-SR9 | 00058 SEM (8) 1030-1230 Tue S4-SR1 | 00060 SEM (10) 1030-1230 Tue S4-SR22 | 00052 SEM (2) 1030-1230 Thu S4-SR8 | 00054 SEM (4) 1030-1230 Thu S4-SR9 | 00058 SEM (8) 1030-1230 Thu S3-SR10 | 00060 SEM (10) 1030-1230 Fri S4-SR8 | |
| 1100 | |||||||||
| 1130 | |||||||||
| 1200 | |||||||||
| 1230 | 00059 SEM (9) 1230-1430 Mon S4-SR8 | 00055 SEM (5) 1230-1430 Tue S4-SR1 | 00057 SEM (7) 1230-1430 Tue S4-SR22 | 00055 SEM (5) 1230-1430 Thu S3-SR10 | 00059 SEM (9) 1230-1430 Thu S4-SR8 | 00057 SEM (7) 1230-1430 Fri S4-SR8 | |||
| 1300 | |||||||||
| 1330 | |||||||||
| 1400 | |||||||||
| 1430 | |||||||||
| 1500 | |||||||||
| 1530 | |||||||||
| 1600 | |||||||||
| 1630 | |||||||||
| 1700 | |||||||||
| 1730 | |||||||||
| 1800 | |||||||||
| 1830 | COMMON LEC (1) 1830-2030 Fri LKC-LT Wk7 | ||||||||
| 1900 | |||||||||
| 1930 | |||||||||
| 2000 | |||||||||