Μαθήματα

ABSA102: Εισαγωγή στη Λογιστική ΙI

Το Course Contents Correction   of   errors   and   journals:   Understanding   and   applying   journal   entries   to   correct   errors in the accounting records. Control accounts: Preparing the sales ledger and purchase ledger control accounts. Incomplete records: Preparing final accounts from incomplete records. Non-profit organisations: Preparing final accounts for non-profit organisations. Manufacturing     accounts:     Understanding     their     purpose     and     constructing     manufacturing accounts. Introduction   to   ratio   analysis:   Examination   of   key   indicators   for   the   financial   performance   and financial position of a firm. Introduction to stock valuation: Identify and examine methods for carrying out stock valuation. Introduction    to    partnership    accounts:        These    include:    the    legal    framework,    appropriation accounts and partners’ personal accounts. Introduction   to   limited   company   accounts:   Compare   the   differences   between   sole   trader   and limited company accounts. Learning Outcomes of the course unit By the end of the course, the students should be able to: 1 . Prepare   accounts   for   manufacturing   businesses   and   partnerships.   Furthermore   to   be   able   to apply the principles of double entry and prepare accounts from incomplete records 2 . Evaluate   the   basic   financial   accounting   concepts   and   prepare   final   accounts   for   all   types   of business. 3 . Formulate   an   opinion   at   more   advanced   accounting   subjects   when   analysis   will   become   a   key aspect. 4 . Compare   the   differences   between   how   companies   perform   in   terms   of   their   accounting   profits, with    the    differences    between    how    companies    perform    in    terms    of    other    measures    of performance 5 . Consider   the   accuracy   of   accounts   as   means   of   measuring   how   companies   perform   over   the business cycle.
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Μαθήματα

ABSA102: Εισαγωγή στη Λογιστική ΙI

Το Course Contents Correction    of    errors    and    journals:    Understanding    and applying     journal     entries     to     correct     errors     in     the accounting records. Control     accounts:     Preparing     the     sales     ledger     and purchase ledger control accounts. Incomplete     records:     Preparing     final     accounts     from incomplete records. Non-profit    organisations:    Preparing    final    accounts    for non-profit organisations. Manufacturing    accounts:    Understanding    their    purpose and constructing manufacturing accounts. Introduction     to     ratio     analysis:     Examination     of     key indicators    for    the    financial    performance    and    financial position of a firm. Introduction    to    stock    valuation:    Identify    and    examine methods for carrying out stock valuation. Introduction   to   partnership   accounts:      These   include:   the legal    framework,    appropriation    accounts    and    partners’ personal accounts. Introduction   to   limited   company   accounts:   Compare   the differences    between    sole    trader    and    limited    company accounts. Learning Outcomes of the course unit By the end of the course, the students should be able to: 1 . Prepare     accounts     for     manufacturing     businesses     and partnerships.     Furthermore     to     be     able     to     apply     the principles    of    double    entry    and    prepare    accounts    from incomplete records 2 . Evaluate    the    basic    financial    accounting    concepts    and prepare final accounts for all types of business. 3 . Formulate    an    opinion    at    more    advanced    accounting subjects when analysis will become a key aspect. 4 . Compare     the     differences     between     how     companies perform    in    terms    of    their    accounting    profits,    with    the differences   between   how   companies   perform   in   terms   of other measures of performance 5 . Consider   the   accuracy   of   accounts   as   means   of   measuring how companies perform over the business cycle.