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10987 (v.4) Accounting 100
Area: School of Accounting Contact Hours: 3.0 Credits: 25.0 Lecture: 1 x 1.5 Hours Weekly Tutorial: 1 x 1.5 Hours Weekly
Introduction to accounting and financial statements. Transaction analysis. The basic accounting cycle - recording business transactions, journal, ledger, adjusting entries, preparation and presentation of financial statements. Major concepts underlying financial statements. Financial statement analysis. Regulatory environment of accounting. Planning and control. Cost-volume profit analysis. Introduction to capital budgeting. Basic concepts of taxation. Overview of accounting in the public sector.
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