Singapore University of Social Sciences

Financial Accounting Frameworks

Financial Accounting Frameworks (ACC511)

Synopsis

Financial Accounting Frameworks covers a broad range of accounting concepts. The focus is on the interpretation rather than the preparation of accounting information and to understand the assumptions behind and the limitations of accounting. Students will be introduced to the institutional framework, conceptual framework and principles of financial accounting as well as interpretation of financial statements.

Level: 5
Credit Units: 2.5
Presentation Pattern: Every January

Topics

  • Introduction to Accounting
  • Principles of Accounting
  • Constructing Financial Statements
  • Interpreting Financial Statements
  • Management Control and Accounting
  • Accounting and Information systems

Learning Outcome

  • Appraise accounting and its functions as well as its role in terms of shareholder value and strategy.
  • Evaluate the principles of accounting and the recording of financial transactions and events.
  • Construct financial statements.
  • Appraise financial statements.
  • Assess accounting as part of a management control system.
  • Assess the use of accounting information systems.
  • Develop the essential knowledge and interpersonal skills to work effectively in a team
  • Demonstrate written proficiency
Part-time Programmes / CET Courses
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