Historical snapshot — AY2025/2026 Semester 1 · View current offering →

Financial Accounting

AY2025/2026 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, AISC, ASEC, BACF, BASA, BEEC, BIE, BMS, BS, BSB, BSPY, CBE, CBEC, CE, CEE, CEE 1, CEEC, CHEM, CHIN, CMED, CNEL, CNLM, COMP, CS, CSC, CSEC, CVEC, DSAI, ECDS, ECMA, ECON, ECPP, ECPS, EEE, EEE 1, EEEC, ELAH, ELH, ELHS, ELPL, ENE, ENE 1, ENEC, ENG, ESPP, HSCN, HSLM, IEEC, IEM, LMEL, LMPL, LMS, MACS, MAEC, MAEO, MAT, MATH, ME 1, ME(DES), ME(IMS), ME(NULL), ME(RMS), MEEC(DES), MEEC(NULL), MEEC(RMS), MS(ITG)(2017-onwards), MS(NULL), MTEC, PESC, PHY, PLCN, PLHS, PPGA, PSLM, PSMA, PSY, ROBO, SCED, SOC, SPPE, 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				Sat
830			01101 SEM (2) 0830-1120 Tue ONLINE, S3-SR1 Wk10, Teaching Wk1-9,11-13	01101 SEM (2) 0830-1120 Tue ONLINE, S3-SR1 Wk10, Teaching Wk1-9,11-13							01107 SEM (8) 0830-1120 Thu ONLINE, S4-SR5 Wk10, Teaching Wk1-9,11-13	01107 SEM (8) 0830-1120 Thu ONLINE, S4-SR5 Wk10, Teaching Wk1-9,11-13	01108 SEM (9) 0830-1120 Thu ONLINE, S4-SR24 Wk10, Teaching Wk1-9,11-13	01108 SEM (9) 0830-1120 Thu ONLINE, S4-SR24 Wk10, Teaching Wk1-9,11-13	01112 SEM (13) 0830-1120 Fri ONLINE, S4-SR5 Wk10, Teaching Wk1-9,11-13	01112 SEM (13) 0830-1120 Fri ONLINE, S4-SR5 Wk10, Teaching Wk1-9,11-13	01192 SEM (15) 0830-1120 Fri ONLINE, S4-SR6 Wk10, Teaching Wk1-9,11-13	01192 SEM (15) 0830-1120 Fri ONLINE, S4-SR6 Wk10, Teaching Wk1-9,11-13
900
930							01102 SEM (3) 0930-1220 Wed ONLINE, S4-SR20 Wk10, Teaching Wk1-9,11-13	01102 SEM (3) 0930-1220 Wed ONLINE, S4-SR20 Wk10, Teaching Wk1-9,11-13	01103 SEM (4) 0930-1220 Wed ONLINE, S4-SR4 Wk10, Teaching Wk1-9,11-13	01103 SEM (4) 0930-1220 Wed ONLINE, S4-SR4 Wk10, Teaching Wk1-9,11-13									COMMON LEC (1) 0930-1220 Sat ONLINE, LT1A Wk10, Teaching Wk7	COMMON LEC (1) 0930-1220 Sat ONLINE, LT1A Wk10, Teaching Wk7
1000
1030
1100
1130
1200
1230
1300
1330	01100 SEM (1) 1330-1620 Mon ONLINE, S4-SR19 Wk10, Teaching Wk1-9,11-13	01100 SEM (1) 1330-1620 Mon ONLINE, S4-SR19 Wk10, Teaching Wk1-9,11-13	01106 SEM (7) 1330-1620 Tue ONLINE, S4-SR10 Wk10, Teaching Wk1-9,11-13	01106 SEM (7) 1330-1620 Tue ONLINE, S4-SR10 Wk10, Teaching Wk1-9,11-13	01109 SEM (10) 1330-1620 Tue ONLINE, S4-SR2 Wk10, Teaching Wk1-9,11-13	01109 SEM (10) 1330-1620 Tue ONLINE, S4-SR2 Wk10, Teaching Wk1-9,11-13					01110 SEM (11) 1330-1620 Thu ONLINE, S4-SR19 Wk10, Teaching Wk1-9,11-13	01110 SEM (11) 1330-1620 Thu ONLINE, S4-SR19 Wk10, Teaching Wk1-9,11-13	01111 SEM (12) 1330-1620 Thu ONLINE, S4-SR20 Wk10, Teaching Wk1-9,11-13	01111 SEM (12) 1330-1620 Thu ONLINE, S4-SR20 Wk10, Teaching Wk1-9,11-13	01193 SEM (16) 1330-1620 Fri ONLINE, S4-SR6 Wk10, Teaching Wk1-9,11-13	01193 SEM (16) 1330-1620 Fri ONLINE, S4-SR6 Wk10, Teaching Wk1-9,11-13
1400
1430							01104 SEM (5) 1430-1720 Wed ONLINE, S3-SR8 Wk10, Teaching Wk1-9,11-13	01104 SEM (5) 1430-1720 Wed ONLINE, S3-SR8 Wk10, Teaching Wk1-9,11-13	01105 SEM (6) 1430-1720 Wed ONLINE, S4-SR7 Wk10, Teaching Wk1-9,11-13	01105 SEM (6) 1430-1720 Wed ONLINE, S4-SR7 Wk10, Teaching Wk1-9,11-13
1500
1530
1600
1630
1700