1Faculty of Business,
Economics & Accounting
Department of Business Studies
HELP Bachelor of Business (Hons) Year 2 & Year 3 - HUBBU
INTERNAL SUBJECT DETAILS
Semester 1, 2009
Subject: ACC 203
Financial Accounting 2
Subject Lecturer: Dr Steven Liew
Email:
[email protected]HP 012 9752555
2PRE-REQUISITE(S)
ACC101 Financial Accounting 1
SYNOPSIS
This subject covers further topics in financial accounting. It builds upon the knowledge
gained from ACC101 Financial Accounting 1, and thus, the successful completion of
ACC101 Financial Accounting 1 is a pre-requisite of this subject. The topics include
accounting for Merchandising Operations ; as well as partnerships. It considers how to
deal with entities that may use single entry systems or has incomplete records. This
subject takes a look at social and environmental accounting as well as the effects of
globalisation on accounting.
OBJECTIVES
The objectives are:
to enable students to prepare the accounts for Merchandising Operations ;
to enable students to prepare the financial statements when there are incomplete
records or when an entity uses a single entry system;
to enable students to prepare the accounts for partnerships;
to enable students to demonstrate an understanding of accounting for goodwill;
to enable students to demonstrate an understanding of the basic concepts in
accounting for corporations / company accounting;
to enable students to prepare the financial statements for corporations;
to enable students to demonstrate an understanding of basic sources of finance
(bonds and other long term borrowings);
to enable students to demonstrate an understanding of social and environmental
accounting and the effects of globalisation on accounting, and
to enable students to prepare the cash flow statements for corporations;
to enable students to analyse and interpret financial statements of corporations,
and
to enable students to demonstrate an understanding of the disclosures in the
notesto the financial statements and appreciate the impact/issues underlying
accounting policy choice.
3
LEARNING OUTCOMES
代写留学生作业 Upon completion of this subject, students should be able to:
prepare the accounts for Merchandising Operations
prepare the financial statements when there are incomplete records or when an entity
uses a single entry system;
prepare the accounts for partnerships;
demonstrate an understanding of accounting for goodwill;
demonstrate an understanding of social and environmental accounting and the effects
of globalisation on accounting;
demonstrate an understanding of the basic concepts in accounting for corporations
company accounting, and
prepare the financial statements for corporations;
TOPICS
Topic 1 Accounting for Merchandising Operations
Topic 2 Single Entry and Incomplete records
Topic 3 Partnership I (Introduction and Basic Concepts)
Topic 4 Partnership II (Further Considerations) & Goodwill
Topic 5 Accounting for Corporations I (Introduction, Share Capital, Retained
Earnings, Reserves & Other Considerations)
Topic 6 Accounting for Corporations II (Financial Statements) - FRS 101
Topic 7 Accounting for Corporations II (Cas
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