ACC394 : Company Accounts / Faculty of Accountancy

This course introduces students to the accounting and reporting for companies. It examines the accounting treatment of the issuance of financial instruments such as shares and debentures and introduces the students to the reporting and other aspects of accounting practices of companies. It deals with the preparation and presentation of the Statement of Profit or Loss, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows, and relevant notes accompanying the financial statements prepared for publication purpose. The course also exposes students to the basic Consolidated Statement of Financial Position and Consolidated Statement of Profit or Loss.