Historical snapshot — AY2022/2023 Semester 1 · View current offering →

Financial Accounting

AY2022/2023 Semester 1

This course aims to provide you with the necessary introductory accounting knowledge to understand how to use financial statement information to make economic decisions from a user perspective such as investors and creditors. In the process, you will learn to prepare a basic set of financial statements in accordance with the Singapore Financial Reporting Standards. The course also examines the impact of various accounting choices on the financial statements and the incentives that contracts based on accounting numbers can create for different stakeholders. This will help you understand why managers choose certain accounting methods and avoid others. This learning forms the foundation for further studies in areas which require accounting knowledge.

AUs	4.0 AUs
Categories	CoreBDE
Not Available To Programme	ACBS, ACC(GA) 1, ACC(GA) 2, ACC(GA) 3, ACC(GB) 1, ACC(GB) 2, ACC(GB) 3, ACDA, ADM, AERO, ASEC, BEEC, BIE, BMS, BS, BSB, BSPY, CBE, CBEC, CE, CEE, CEEC, CHEM, CHIN, CNEL, CNLM, CS, CSC, CSEC, CVEC, DSAI, ECDS, ECMA, ECON, ECPP, ECPS, EEE, EEEC, ELAH, ELH, ELHS, ELPL, ENE, ENEC, ENG, ESPP, HSCN, HSLM, IEEC, IEM, LMEL, LMPL, LMS, MACS, MAEC, MAEO, MAT, MATH, ME(DES), ME(NULL), ME(RMS), MEEC(DES), MEEC(NULL), MEEC(RMS), MS(ITG)(2017-onwards), MS(NULL), MTEC, PHY, PLCN, PLHS, PPGA, PSLM, PSMA, PSY, SCED, SOC, SSM
Not Available To All Programme With	(Admyr 2021-onwards)
Mutually Exclusive With	AB1101, AC1101, AC1103, AD1102, BU5101, BU8101, EE8062
Exam

Available Indexes

	Mon		Tue	Wed	Thu	Fri
830	00110 SEM (1) 0830-1120 Mon S4-SR6	00111 SEM (2) 0830-1120 Mon S4-SR9	00113 SEM (4) 0830-1120 Tue S4-SR5	00115 SEM (6) 0830-1120 Wed S4-SR17	00117 SEM (8) 0830-1120 Thu S4-SR14	00119 SEM (10) 0830-1120 Fri S3-SR5	00120 SEM (11) 0830-1120 Fri S4-SR14
900
930
1000
1030
1100
1130
1200
1230
1300
1330	00112 SEM (3) 1330-1620 Mon S4-SR6		00114 SEM (5) 1330-1620 Tue S3-SR5		00118 SEM (9) 1330-1620 Thu S4-SR19	00121 SEM (12) 1330-1620 Fri S3-SR5
1400
1430				00116 SEM (7) 1430-1720 Wed S4-SR6
1500
1530
1600
1630
1700