Singapore University of Social Sciences

Intermediate Financial Reporting (ACC208)

Applications Open: 01 October 2019

Applications Close: 15 December 2019

Next Available Intake: January 2020

Course Types: Modular Undergraduate Course

Language: English

Duration: 6 months

Fees: $1536 View More Details on Fees

Area of Interest: Business Administration

Schemes: Lifelong Learning Credit (L2C)

Funding: Union Training Assistance Programme (UTAP)


Synopsis

ACC208 Intermediate Financial Reporting continues to expand the skills, knowledge and understanding that students have gained in ACC201e Financial Accounting and ACC206 Financial Reporting. The course continues to examine recognition, measurement and disclosure issues related to construction contract, share-based payments and employee benefits, leases, financial instruments and income taxes.

Level: 2
Credit Units: 5
Presentation Pattern: Every January

Topics

  • Construction Contracts and Other Revenue-Related Issues
  • Share-based payments and employee benefits
  • Leases
  • Financial Assets
  • Financial Liabilities
  • Income Taxes

Learning Outcome

  • Examine the recognition, measurement, presentation and disclosures of revenue arising from construction contracts and other contracts with customers.
  • Implement the applicable accounting standards in the recognition, measurement, presentation and disclosures of share- based payments and employee benefits.
  • Discuss the applicable accounting standards in the recognition, measurement, presentation and disclosures of leases.
  • Illustrate the recognition, measurement, presentation and disclosures of financial assets.
  • Employ the applicable accounting standards in the recognition, measurement, presentation and disclosures of financial liabilities.
  • Show the accounting treatment, i.e. the recognition, measurement, presentation and disclosures, of income taxes.
  • Develop the essential knowledge and interpersonal skills to work effectively in a team.
  • Demonstrate proficiency in written and verbal communication skills.
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