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  4. B215  Financial Accounting

B215  Financial Accounting

This module provides students with a basic understanding of the fundamental accounting concepts, principles and procedures underlying the preparation of financial statements. Topics covered include Introduction to Financial Accounting and Financial Statements, Accounting Equation, Recording Cycle and Ledger Posting, Preparation of Financial Statements and the underlying Conventions, Inventory Systems, Purchase and Sales Cycle, Property, Plant and Equipment, Intangible Assets, Contingent Liabilities and Liabilities, Capital, Statement of Comprehensive Cash Flows, Interpretation and Analysis of Financial Statement, and Accounting Application.

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