FINANCIAL ACCOUNTING II (4 SCU)

Learning Outcomes:

After completing this course, students are expected to be able toprepare financial statements according to IFRS standard, describe the guidelines of company income taxes report, identify and analyze accounting practice issues such as accounting for lease, apply appropriate IFRS standard on certain accounting issues, and explain consequences of event for which firms account and report.

Topics:

This course provides technical accounting skills which equip students to comprehend delicate accounting issues that a company may experience. The material covered in this course includes: current liabilities and contingencies, long term liabilities, dilutive securities and earnings per share, revenue recognition, accounting changes, and analysis.

Prerequisite : Financial Accounting I