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Course outline BAC 209 BAC 303 acc for assets.docx -...

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UNIVERSITY OF EMBUSCHOOL OF BUSINESS AND ECONOMICSDepartment of Business and EconomicsCOURSE OUTLINECourse Code:BAC209/303Course Title:ACCOUNTING AND REPORTING FOR ASSETSLecturer:Dr. Mary MainaContacts:0724679426Email:[email protected]/[email protected]Course PurposeBAC 209/BAC 303: ACCOUNTING AND REPORTING FOR ASSETS (45 hours)Prerequisite:NoneCourse PurposeTo enable the student to acquire a demonstrable knowledge on major aspects of Accountingtheory, conceptual framework and structure of financial statements of business entities.Expected Learning OutcomesBy the end of this course, the students should be able to:1.Understanding of financial reporting standards2.Role of key accounting bodies that regulate the profession3.In-depth understanding and computation measurement of various financial assets within afirm4.Reporting and measurement of financial Assets within a firm5.Roles of financial accountant in relation to Assets managementCourse ContentWeek 1: Conceptual framework for financial reportingOutline the elements of a financial statementsUnderstand the conceptual frame of accountingOutline qualitative characteristics of financial information

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Term
Spring
Professor
N/A
Tags
Balance Sheet, Generally Accepted Accounting Principles, International Financial Reporting Standards, Finance lease

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