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This course is designed to help students appreciate the role of accounting and the functions accounting performs inside and outside the business entity. It comprises two distinct but related components:(1) Financial accounting and the development of financial accounting systems that perform stewardship and governance functions of business entities. Students will be exposed to issues related to agency relationships, financial reporting, concepts and theoretical foundations underlying financial statements, financial statement analysis and diagnosis, use of accounting information in managerial planning, decision making, control, and performance evaluation.(2) Managerial accounting, covering internal cost management, cost control, cost analysis in developing organizational budgets, performance evaluation, and strategic decision making.
Learning Outcomes
At the end of the course, students will be able to :
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