People Innovation Excellence


Learning Outcomes:

Upon successful completion of this course, students are expected to be able to: explain the functions of each financial report and statement in firms’ decision making; analyze financial statements as part of the decision-making process; interpret the results of a financial statement analysis to improve the financial health of a firm; explain the functions of management accounting and its applications; and apply appropriate managerial accounting approaches to solve complex managerial problems.


The course is designed to give an understanding about the concepts and the importance of financial statements as one of the vital information sources in making economic decisions, to give the ability to read the financial statements, as well as to analyze and interpret them. However, the arrival of the digital era transforms firm value that lies in knowledge management and is reflected in intellectual capital, a concept that traditional financial accounting practices do not allow for the identification and measurement of these new intangible assets. This course will also discuss possible accounting impacts of new transactions arising as a result of the digital economy, new intangible assets that generate value, and new risks specific to digital transactions.

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