People Innovation Excellence

FINANCIAL ACCOUNTING II (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Apply recognition concepts, measurement & presentation for revenues, including for Long term construction and installment sales; Apply  the accounting concepts in recognition, measurement, and presentation for income taxes, pensions, and leasing; Apply the accounting concept for accounting changes and error; Prepare statement of cash flow; Prepare the financial statements and disclosure of financial statements including reporting for segments and interim financial reports.

Topics:

  1. Recognizing Revenues;
  2. Installment Sales;
  3. Accounting for Income Taxes;
  4. Accounting for Pensions and Post Retirement Benefits;
  5. Accounting for Leases;
  6. Reporting Accounting Changes and Error Analysis;
  7. Statement of Cash Flow;
  8. Presentation and Disclosure in Financial Reporting;
  9. Reporting for Segments and Interim Financial Periods.

Published at : Updated

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