Introduction to Accounting

Home >> Courses Catalogue >> Introduction to Accounting
Course Code: 
OGS 2105
Course Credit Units: 
Semester 1
Year of Study: 
Year 2
Undergraduate or Graduate Level: 
Undergraduate Level
Course Discipline: 
Course Description & Objectives: 
  1. Purpose of accounting. 
  2. Concepts and conventions,
  3. users of accounting information,
  4. The respective roles of financial and management accounting.
  5. Books of prime entry: double entry book keeping the cash book and book reconciliation: trial balance: central accounts for sales and purchases ledgers.  Accounting statements from incomplete information.
  6. The profit and less account, balance sheet and cash flow statement of commercial organizations. 
  7. Treatment of accruals and prepayments and other adjustments, including doubtful debts and depreciation accounting.  Stock valuation, Treatment of intangible assets.
  8. Types of shares and debentures. 
  9. Other fixed interest stocks, capital and revenue reserves, and the appropriation of profits and losses.
File Attachments:
Microsoft Office document icon OGS 2105.doc23 KB samba porno porno gratis x