Accounting Fundamentals

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Course Code: 
SES 2119
Course Credit Units: 
3
Semester: 
Semester 1
Year of Study: 
Year 2
Undergraduate or Graduate Level: 
Undergraduate Level
Course Discipline: 
Course Description & Objectives: 

Purpose of accounting, Concepts and conventions, users of accounting information, the respective roles of financial and management accounting, Books of prime entry: double entry book keeping and the cash book, Bank reconciliation: trial balance, central accounts for sales and purchases ledgers. Accounting statements from incomplete information, the profit and loss account, balance sheet and cash flow statement of commercial organisations, treatment of accruals and prepayments and other adjustments, including doubtful debts and depreciation accounting. 

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