ACCOUNTING FOR COMPLEX FINANCIAL TRANSACTIONS (4 Credits)
Learning outcomes:
Students will be able to apply complex accounting transactions that have not covered in other courses; students also expected to explain the concept and idea behind some complex accounting transactions.
Topics:
- Home-branch accounting;
- Accounting for foreign exchanges;
- Installment sales;
- Consignment sales;
- Iinterim reporting;
- Financial instruments;
- Insurance contrac;
- Accounting for oil and gas.
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