Financial Accounting
AY2026/2027 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, ADMC, 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(IDMS), ME(IMS), ME(NULL), ME(RMS), MEEC(DES), MEEC(IDMS), 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 | 23 November 2026, 1.00 pm - 3.30 pm |
Available indexes
| Mon | Tue | Wed | Thu | Fri | |
|---|---|---|---|---|---|
| 1330 | 01112 SEM (13) 1330-1620 Thu S4-SR20 | ||||
| 1400 | |||||
| 1430 | |||||
| 1500 | |||||
| 1530 | |||||
| 1600 |