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Overview

Exploring Accounting Processes is designed to develop knowledge of the nature of accounting, its main functions, and its role in the decision-making process of business entities. It considers the application of accounting standards and practical issues in financial reporting.

Topic availabilities

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Tuition pattern

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Aims

This topic aims to introduce the objectives of financial reporting and the definitions and recognition criteria of the elements of financial statements. It accounts for more complex transactions and forms of business organisations, including partnerships, non-current assets, liabilities as well as the preparation and presentation of financial reports.

Learning outcomes

On completion of this topic you will be expected to be able to:
1.
Analyse and record business transactions for a partnership
2.
Assess the application of a range of accounting principles to specified cases and transactions
3.
Construct a range of financial statements

Assessments

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Requisites information

Pre-requisites:
Anti-requisites: