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 | 3.0 AUs |
| Categories | CoreBDE |
| Not Available To Programme | ACBS, 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, ADMC, 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(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 2004-2020) |
| Mutually Exclusive With | AC1101, AC1103, AD1101, BU5101, BU8101 |
| Exam | 23 November 2026, 1.00 pm - 3.30 pm |
Available indexes
| Mon | Tue | Wed | Thu | Fri | ||||
|---|---|---|---|---|---|---|---|---|
| 830 | 01116 SEM (2) 0830-1120 Tue S3-SR1 | 01122 SEM (8) 0830-1120 Thu S4-SR5 | 01123 SEM (9) 0830-1120 Thu S4-SR24 | 01126 SEM (12) 0830-1120 Thu S4-SR15 | 01125 SEM (11) 0830-1120 Fri S4-SR5 | |||
| 900 | ||||||||
| 930 | 01118 SEM (4) 0930-1220 Wed S4-SR20 | 01119 SEM (5) 0930-1220 Wed S4-SR4 | ||||||
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| 1130 | ||||||||
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| 1300 | ||||||||
| 1330 | 01115 SEM (1) 1330-1620 Mon S4-SR19 | 01117 SEM (3) 1330-1620 Tue S4-SR10 | 01124 SEM (10) 1330-1620 Thu S4-SR19 | 01127 SEM (13) 1330-1620 Thu S4-SR20 | 01128 SEM (14) 1330-1620 Fri S4-SR20 | |||
| 1400 | ||||||||
| 1430 | 01120 SEM (6) 1430-1720 Wed S3-SR8 | 01121 SEM (7) 1430-1720 Wed S4-SR7 | ||||||
| 1500 | ||||||||
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| 1630 | ||||||||
| 1700 | ||||||||