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ModsAD1102

Financial Accounting

Current offering — AY2025/2026 Semester 2

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.

AUs3.0 AUs
Grade Type
Prerequisite
Not Available To ProgrammeACBS, ACBS(GA) 1, ACBS(GA) 2, ACBS(GA) 3, ACBS(GA) 4, ACBS(GB) 1, ACBS(GB) 2, ACBS(GB) 3, ACBS(GB) 4, ACC(GA) 1, ACC(GA) 2, ACC(GA) 3, ACC(GB) 1, ACC(GB) 2, ACC(GB) 3, ACDA, ADM, AERO, AISC, ARED, ASEC, BASA, BCG 2, 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 2004-2020)
Not Available As BDE/UE To Programme
Not Available As Core To Programme
Not Available As PE To Programme
Mutually Exclusive WithAC1101, AC1103, AD1101, BU5101, BU8101
Not Offered As BDE
Not Offered As Unrestricted ElectiveYes
Exam

Total hours per week: 6 hrs

Available Indexes

MonTueWedThuFriSat
830

00104 SEM (5)

0830-1120 Wed

S4-SR16

00105 SEM (6)

0830-1120 Wed

S4-SR24

00108 SEM (9)

0830-1120 Thu

S4-SR5

00109 SEM (10)

0830-1120 Thu

S4-SR24

00101 SEM (2)

0830-1120 Fri

S4-SR13

00112 SEM (13)

0830-1120 Fri

S4-SR5

900
930

COMMON LEC (1)

0930-1220 Sat

LKC-LT

Wk7

1000
1030
1100
1130
1200
1230
1300
1330

00103 SEM (4)

1330-1620 Mon

S4-SR14

00100 SEM (1)

1330-1620 Thu

S3-SR2

00110 SEM (11)

1330-1620 Thu

S4-SR5

00111 SEM (12)

1330-1620 Thu

S4-SR9

00113 SEM (14)

1330-1620 Fri

S4-SR5

1400
1430

00102 SEM (3)

1430-1720 Wed

S3-SR8

00106 SEM (7)

1430-1720 Wed

ABS-SR10

00107 SEM (8)

1430-1720 Wed

S4-SR24

1500
1530
1600
1630
1700

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