Accounting allows students to gain advanced knowledge of financial accounting
and reporting issues such that they will understand topical areas of business
combinations, and group accounting, consolidated financial statements. The course should be studied in tandem with
relevant extant accounting standards (e.g., IFRS, FASB).
EXPECTED LEARNING OUTCOMES
By the end of the course,
students should be able to understand;
the environmental influences on financial reporting.
the issues involved in consolidation.
the principles involved in preparing consolidated financial statements.