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AF110: Principles of Accounting

Session: Two

Prerequisites: None

Professor Joanne Horton
Dr Vasiliki Athanasakou

Accounting has been defined as 'the language of business'. A knowledge of the underlying concepts of accounting, in addition to its procedures, is an essential element in the education of future managers and other professionals. The course provides an introduction to the basic concepts, methods and practices of accounting.

Topics covered will include:

  • The uses of accounting information
  • The nature and function of accounting conventions
  • The preparation of the financial statements of business entities
  • The accounting treatment of assets and liabilities
  • International harmonisation: failure or success?
  • The regulation of accounting
  • Cash flow statements
  • Accounting for groups
  • Financial statement analysis

Information in financial statements and share prices


Text
P. Atrill & E. McLaney, Financial Accounting for Decision Makers, (7th Edition), Pearson (2013)

Lectures: 36 hours    Classes: 12 hours
Assessment: Two written examinations

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