Created: 03-Jun-2012, Updated: 08-Aug-2012 Aims & Objectives

Module Code Module Title Semester Modular Credits Facult Timeta!le Module Facilitators

!eac"ing and #earning Activities $!#A%

Assessment

&rec'usi(ns

)(r*'(ad

+,''abus

+c"edu'e

!e-t & .eadings

ACC1002 FINANCIAL ACCOUNTING Semester 1, 2012/2013 / +c"((' (0 1usiness $Acc(unting% !imetab'e ASSOC "#OF Ste$%e& L && Ta& 'ee S(u C%a& )er&adette C%eo&* Soo+ Fu& Ta& So+ ,ee, -lai&e bi2'sg3nus4edu4sg bi2t5s3nus4edu4sg bi2c"anb3nus4edu4sg bi2cs03nus4edu4sg bi2tsje3nus4edu4sg #ecturer #ecturer !ut(r !ut(r !ut(r

'e!li&+s

!"e Acc(unting +tandards C(unci'4 !"is is 5"ere ,(u 0ind t"e +ingap(re 6inancia' .ep(rting +tandards $6.+% and t"e C(nceptua' 6rame5(r*4 "ttp:775554asc4g(v4sg7 !"e 8U+ m,isis 5ebsite4 Use t"is p(rta' t( appea' 0(r a 'eave (0 absence i0 necessar,4 9mai' t"e 'eave (0 absence t( ,(ur tut(r i075"en ,(u receive it t( get credit 0(r t"e missed c'ass4 "ttps:77m,isis4nus4edu4sg7 &r(v(st:s artic'e (n grading p('ic, $t"e 1e'' Curve% at 8U+4 "ttp:77b'(g4nus4edu4sg7pr(v(st720127017207t"e-be''-curve7

NUS Li!raries Guides Ta*s

8U+ #ibraries ;uides --

Aims & Objectives

!eac"ing and #earning Activities $!#A%

Assessment

&rec'usi(ns

)(r*'(ad

+,''abus

+c"edu'e

!e-t & .eadings

Aims . O!/ecti0es

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!"e c(urse pr(vides an intr(ducti(n t( 0inancia' acc(unting4 A0ter success0u'', c(mp'eting t"e m(du'e, ,(u s"(u'd be ab'e t(: 14 24 34 /4 ?4 9-p'ain t"e *e, 0eatures (0 t"e +6.+7<6.+ c(nceptua' 0rame5(r* 0(r 0inancia' rep(rting &er0(rm t"e b((**eeping 0(r t"e acc(unting c,c'e in a manua' d(ub'e entr, s,stem 0(r a simp'e merc"andising (r service entit, &repare t"e 0inancia' statements re=uired b, 6.+ 1 0(r a simp'e merc"andising (r service entit, Acc(unt 0(r se'ected e'ements (0 0inancia' statements>cas", acc(unts receivab'e, merc"andising invent(r,, '(ng-term assets, pr(visi(ns, and s"are"('ders: e=uit, C(mpute and interpret standard rati(s 0(r 0inancia' statement ana',sis

Teac%i&* a&d Lear&i&* Acti0ities 1TLA2 !(p !( ac"ieve t"e m(du'e 'earning (utc(mes, 5e 5i'' (rgani2e t"ree t,pes (0 activities: 'ectures, tut(ria's, and stud, teams4 9ac" (0 t"ese is brie0', discussed be'(54

!#A 1: #ectures
#ectures are "e'd )ednesda,s 0r(m 11 am t( 1 pm4 #ectures 5i'' actua'', end at 12:3? pm, t( give students a gap be0(re t"eir ne-t c'ass4 A's( t"e 'ecturer 5i'' give ,(u a ? minute brea* during t"e 'ecture4 !"e ear', 0inis" and t"e brea* are b(t" re=uired b, t"e Universit,4 #ectures 5i'' emp"asi2e e-amp'es>b(t" numerica' e-amp'es s"(5ing "(5 t( d( acc(unting tas*s, as 5e'' as e-amp'es 0r(m rea'-'i0e 0inancia' statements4 !"e 'ecturer ma, s(metimes as* ,(u t( 5(r* parts (0 s(me e-amp'es ,(urse'0, t( *eep ,(ur mind active during t"e 'ecture4 #ectures 5i'' a's( inc'ude s(me interactive activities, suc" as t"in*-pairs"are4 All lecture co&te&t is e3ami&a!le, un'ess speci0ica'', e-c'uded b, t"e 'ecturer4

!#A 2: !ut(ria's
!ut(ria's start 0r(m 5ee* 34 9ac" tut(ria' sessi(n is 0(r t5( "(urs4 #i*e t"e 'ectures, t"e tut(ria' actua'', ends 2? minutes be0(re time, and inc(rp(rates a ? minute brea*4 $!"is is a Universit, re=uirement4% !( prepare 0(r a tut(ria', ,(u s"(u'd c(mp'ete severa' assigned "(me5(r* pr(b'ems, usua'', based (n t"e previ(us 5ee*:s 'ecture4 @(u d( t"ese as part (0 a stud, team $see be'(5%4 <n (ne se'ected tut(ria', ,(ur team 5i'' d( a presentati(n based (n a c(mpan,:s 0inancia' statements4 <n t"is 5ee*, ,(ur team d(es n(t need t( d( t"e regu'ar "(me5(r*4 !"e tut(ria' 5i'' inc'ude discussi(n (0 t"e "(me5(r* pr(b'ems, presentati(ns (0 t"e c(ntinuing pr(ject $see be'(5%, and s(me gr(up activities 0r(m t"e te-tb((* $t"e tut(r ma, m(di0, t"ese%4 )e 5i'' up'(ad t"e m(de' s('uti(ns t( numerica' "(me5(r* pr(b'ems at t"e end (0 t"e 5ee*4 +( t"e tut(r ma, n(t 5(r* t"r(ug" ever, "(me5(r* pr(b'em i0 t"ere is insu00icient time4

Atte&da&ce at all tutorials is com$ulsor 4 !"e (n', e-cuse is an (00icia' 'eave (0 absence pr(vided b, t"e Universit,4 !"e tut(r 5i'' c"ec* attendance in ever, tut(ria'4 Stude&ts 5%o miss 6our atte&da&ces 5it%out a lea0e o6 a!se&ce 5ill !e deemed to %a0e dro$$ed out, a&d 5ill *et a& automatic F4

!#A 3: +tud, !eams

!"e 11A pr(gram emp"asi2es team5(r* and bui'ding 'eaders"ip s*i''s4 C(nsistent 5it" t"is, ,(u 5i'' 0(rm sma'' stud, teams (0 n( m(re t"an ? pe(p'e and n( 'ess t"an 3 pe(p'e4 $!"e tut(r "as discreti(n t( re'a- t"ese 'imits in specia' cases4% A'' members (0 a stud, team must be in t"e same tut(ria'4 @(ur tut(r 5i'' guide ,(u (n 0(rming t"e teams4 !"e stud, team 5i'' 5(r* t(get"er (n "(me5(r* pr(b'ems4 <dea'',, d( a'' t"e pr(b'ems individua'', and use t"e team t( c(mpare s('uti(ns and tr(ub'es"((t4 !"is 5i'' give ,(u a'' practice in s('ving a variet, (0 pr(b'ems4 <0 ,(u are under time pressure, 5"ic" can "appen at 8U+, ,(u can sit t(get"er t( s('ve pr(b'ems $sec(nd best% (r distribute t"e pr(b'ems am(ng gr(up members $t"ird best%4 !"e stud, team 5i'' a's( c(nduct t"e c(ntinuing pr(ject $see assessment tas*s be'(5%4 !"is is based (n t"e 0inancia' statements (0 a c(mpan, c"(sen b, ,(ur tut(r4 )e enc(urage ,(u t( be adventur(us in 0(rming teams4 ;et (ut (0 ,(ur c(m0(rt 2(ne and av(id c'inging t( pe(p'e 0r(m t"e same JC7&(',7sec(ndar, sc"(('7etc4 <0 ,(u are an internati(na' student, '((* 0(r team members 5"( are n(t 0r(m ,(ur "(me c(untr,4 )e e-pect ever, team member t( c(ntribute signi0icant', t( t"e gr(up, and t( p'a, a 5e''-de0ined 'eaders"ip r('e agreed (n b, t"e gr(up4 !en percent (0 ,(ur t(ta' m(du'e mar*s 5i'' c(me 0r(m ,(ur team:s assessment (0 ,(ur c(ntributi(n and 'eaders"ip4

Assessme&t

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Assessment Task AT1: Class Participation AT2: Mid-term test AT3: Final exam

Weight in percent 30 20 50

AT1 Class "artici$atio& 130 $erce&t2

!"e 11A pr(gram emp"asi2es deve'(ping ,(ur c(mmunicati(n and 'eaders"ip s*i''s4 !( integrate t"ese g(a's int( (ur m(du'e, 5e p'ace a "ig" 5eig"t (0 30 percent (n c'ass participati(n4 !"is is assessed in t"ree 5a,s: 0irst, basic participati(n inc'uding attendance and submissi(n (0 "(me5(r* $10 percent%A sec(nd, a c(ntinuing team pr(ject in 5"ic" eac" team d(es (ne presentati(n

(ver t"e semester $10 percent%A and t"ird',, t"r(ug" team peer eva'uati(n in 5"ic" team members t"emse'ves eva'uate t"eir team-mates in terms (0 'eaders"ip and c(ntributi(n $10 percent%4 9ac" (0 t"ese t"ree tas*s is discussed brie0', be'(54

AT141 "rese&ce a&d "artici$atio& 110 $erce&t2

&resence and participati(n $sa, B&-s=uaredC% is assessed b, t"e 0(''(5ing 0(rmu'a:

)e de0ine t"e terms in t"e 0(rmu'a as 0(''(5s:

Total marks for presence and participation out of 10 !um"er of tutorial attendances missed #it$out a %alid &ea%e 'f A"sence (&'A) T$is includes "ot$ tutorials and lectures If x is 4 or higher, you will get an automatic F for the module. !um"er of $ome#orks not su"mitted *ince $ome#orks are su"mitted "+ a stud+ team, if a $ome#ork is missed, + #ill -o up "+ 1 for e%er+ mem"er of t$e team For incomplete or s$odd+ $ome#orks, t$e tutor can add a fraction to + at $is.$er discretion
!"e tut(r "as discreti(n t( reduce t"e mar*s 0(r t"is c(mp(nent be'(5 t"e 0(rmu'a va'ue $t"(ug" n(t be'(5 0%, in cases (0 ver, p((r c'ass participati(n4 +ince t"is c(mp(nent measures t"e bare minimum re=uirements, ever, student s"(u'd aim t( get 10 (ut (0 104 Da*e sure ,(u c(me t( ever, c'ass $un'ess ,(u "ave a va'id 'eave (0 absence%, and ma*e sure ,(ur team d(es a'' t"e "(me5(r* sets4

AT142 Co&ti&ui&* "ro/ect 110 $erce&t2

<n t"e c(ntinuing pr(ject, ,(ur tut(r 5i'' assign ,(u a c(mpan,4 <n eac" (0 5ee*s E,F,G,10,11,12 and 13, t"ere is a set (0 c(ntinuing pr(ject =uesti(ns $'abe''ed C&-) x in 5ee* x% based (n t"e materia' c(vered in t"e previ(us 5ee*:s 'ecture4 !"ese =uesti(ns are inc'uded at t"e end (0 t"e m(du'e (ut'ine, just be0(re t"e appendices4 !"e =uesti(ns are 'in*ed t( t"e 0inancia' statements (0 ,(ur pr(ject c(mpan, $assigned b, ,(ur tut(r%4 6(r t"e c(ntinuing pr(ject, a team c"((ses (ne (0 t"e c(ntinuing pr(ject =uesti(n sets, and de'ivers a presentati(n (0 t"eir ans5ers in t"e tut(ria' c'ass4 @(ur presentati(n s"(u'd ta*e ar(und 1? minutes4 !"e tut(r 5i'' assess t"is presentati(n 0(r 10 mar*s, 5"ere ? mar*s 5i'' be based (nc(ntent and ? mar*s 5i'' be based (n st,'e4 !"ese mar*s 5i'' be assigned t( t"e team as a 5"('e, t"at is, a'' team members get t"e same mar*s4

+t,'e inc'udes t"ings 'i*e c(mmunicati(n s*i''s, (rgani2ati(n (0 ,(ur presentati(n, design (0 ,(ur presentati(n materia's, gr(up c("esiveness etc4 !"is is as imp(rtant as c(ntent4 C(ntent inc'udes accurac, (0 ca'cu'ati(ns, abi'it, t( e-p'ain t"e 'in* bet5een t"e numbers and t"e c(mpan,Hs (perati(ns, and =ua'it, (0 ,(ur judgments based (n t"e rep(rted numbers4 <n t"e presentati(n 5ee*, t"e team need n(t d( t"e regu'ar "(me5(r*4 !"e presentati(n satis0ies t"e "(me5(r* re=uirement 0(r t"at 5ee*4 )it"in a tut(ria' c'ass, eac" presentati(n s'(t can be c"(sen b, n(t m(re t"an (ne team4 +'(ts 5i'' be 0i''ed (n a 0irst c(me 0irst served basis4 <t is n(t necessar, 0(r a'' s'(ts t( be 0i''ed (r a'' c(mpanies t( be c"(sen4 @(ur tut(r 5i'' 0ina'i2e t"e presentati(n sc"edu'e b, 5ee* ?4 )e d( n(t prepare (r up'(ad m(de' s('uti(ns 0(r an, (0 t"e pr(ject =uesti(ns4

AT143 Team "eer -0aluatio& 110 $erce&t2

9ac" team eva'uates ever, member (n t5( dimensi(ns: 'eaders"ip and c(ntributi(n4 9ac" dimensi(n is 5(rt" ? mar*s4 #eaders"ip is eva'uated b, t"e team as a gr(up4 !"e c(mbined team submits a 0(rm t( t"e tut(r b, t"e end (0 5ee* 134 !"e 0(rm describes t"e 'eaders"ip r('es ta*en b, eac" team member, and brie0', assesses "(5 5e'' t"e, met it4 1ased (n t"is 0(rm, t"e tut(r 5i'' assign 'eaders"ip mar*s $0 t( ?% t( eac" team member4 <0 t"e 'eaders"ip assessment 0(rm is n(t submitted in time, t"e 5"('e team gets 2er( 0(r t"is c(mp(nent4 <0 ,(u disagree (n t"e 0(rm, individua' students (r sub-gr(ups can submit separate 'eaders"ip assessment 0(rms, 5"ic" 5i'' a'' be c(nsidered4 1ut t"is 0ai'ure t( agree 5i'' negative', a00ect t"e mar*s 0(r ever, team member4 ;((d 'eaders"ip means b(t" being ab'e t( ta*e criticism as 5e'' as give it in a c(nstructive manner 5it"(ut creating "ard 0ee'ings4 C(ntributi(n is assessed b, eac" team member individua'',4 9ac" team member submits a 0(rm b, t"e end (0 5ee* 13 in t"e <I#9 0('der designated 0(r t"is purp(se4 <n t"is 0(rm, a team member assigns mar*s 0r(m 0 t( ? t( ever, team member, inc'uding "erse'07"imse'04 !"e mar*s 0(r eac" student is t"e average (0 t"e mar*s assigned t( "er7"im b, a'' team members4 <0 a student d(es n(t submit t"e 0(rm in time, it 5i'' be assumed t"at s7"e assigns 0 t( "erse'07"imse'0 and ? t( t"e (t"er team members4 1(t" 'eaders"ip and c(ntributi(n mar*s 5i'' be treated as c(n0identia' and 5i'' n(t be disc'(sed t( students (r an,(ne e'se $e-cept aut"(ri2ed Universit, (00icia's as needed%4

AT2 Midterm Test 120 $erce&t2

!"e midterm test 5i'' tentative', be "e'd in )ee* 8 $see 5ee*', sc"edu'e be'(5%, subject t( c(n0irmati(n4 <t 5i'' be c'(sed-b((* c'(sed-n(tes4 !"e test 5i'' run 0(r 14? "(urs4 <t 5i'' c(nsist (0 mu'tip'e c"(ice =uesti(ns4 !"e s,''abus 0(r t"e test 5i'' inc'ude a'' t(pics up t( and inc'uding acc(unting 0(r receivab'es4

AT3 Com$re%e&si0e Fi&al -3am 170 $erce&t2

!"e c(mpre"ensive 0ina' e-am 5i'' be c'(sed-b((* c'(sed-n(tes4 !"e e-am 5i'' run 0(r 2 "(urs4 <t 5i'' be (0 essa, 0(rmat, and 5i'' inc'ude main', numerica' pr(b'ems 5it" s(me =ua'itative =uesti(ns4 !"e s,''abus 5i'' inc'ude t"e entire m(du'e c(verage 0r(m 5ee*s 1 t( 13, but 5i'' be 5eig"ted t(5ards t"e p(st-recess t(pics4 O0 t"e 0ina' e-am mar*s, 30 percent 5i'' be direct', based (n t"e t(pics up t( and inc'uding acc(unting 0(r receivab'es, 5"i'e F0 percent 5i'' be direct', based (n t"e t(pics a0ter acc(unting 0(r receivab'es4

"reclusio&s +tudents 5"( "ave passed 68A1002 are n(t a''(5ed t( ta*e ACC10024

!(p

'or+load 2-2-0-3-/

!(p

)(r*'(ad C(mp(nents : A-1-C-J-9 A: n(4 (0 'ecture "(urs per 5ee* 1: n(4 (0 tut(ria' "(urs per 5ee* C: n(4 (0 'ab "(urs per 5ee* J: n(4 (0 "(urs 0(r pr(jects, assignments, 0ie'd5(r* etc per 5ee* 9: n(4 (0 "(urs 0(r preparat(r, 5(r* b, a student per 5ee*

S lla!us 14 O0er0ie5 o6 Fi&a&cial Accou&ti&* a4 b4 c4 24 Objectives (0 acc(unting Acc(unting assumpti(ns Kua'itative c"aracteristics (0 acc(unting in0(rmati(n

!(p

T%e Fi&a&cial Stateme&ts a4 b4 c4 d4 Objectives (0 0inancia' statements Users (0 0inancia' statements C(mp(nents (0 0inancia' statements 9'ements in t"e 0inancia' statements, inc'uding genera' princip'es (n rec(gniti(n and measurement

34

"rocessi&* Accou&ti&* I&6ormatio& a4 b4 c4 d4 J(ub'e entr, b((**eeping s,stem Accrua' versus cas" acc(unting Acc(unting rec(rding c,c'e Adjusting entries

e4 04 84

C'(sing pr(cess C"art (0 acc(unts, specia' j(urna's and 'edgers

Accou&ti&* 6or -leme&ts o6 Fi&a&cial Stateme&ts a4 b4 c4 d4 e4 Acc(unting 0(r Cas" and Acc(unts .eceivab'e $inc'uding t"e re=uirement (0 speci0ic pr(visi(ning under 6.+ 3G% Acc(unting 0(r Derc"andise <nvent(r, Acc(unting 0(r #(ng-term Assets $inc'uding introduction t( impairment, reva'uati(n and intangib'e assets% Acc(unting 0(r #iabi'ities $inc'uding pr(visi(ns and c(ntingent 'iabi'itiesA e-c'uding acc(unting 0(r '(ng-term 'iabi'ities suc" as b(nds and 'eases% Acc(unting 0(r +"are"('ders: 9=uit, $inc(rp(rating t"e n(-par-va'ue s"ares regime 54e404 30 Januar, 200E and treasur, s"aresA and inc'uding introduction t( pri(r peri(d adjustments under di00erent circumstances4%

74

"re$ari&* Fi&a&cial Stateme&ts a4 b4 c4 &reparati(n (0 +tatement (0 6inancia' &(siti(n $1a'ance +"eet%, inc'uding current-n(ncurrent c'assi0icati(n &reparati(n (0 <nc(me +tatement p(rti(n (0 +tatement (0 C(mpre"ensive <nc(me $inc'uding introduction t( disc(ntinued (perati(ns% &reparati(n (0 simp'e +tatement (0 C(mpre"ensive <nc(me $c(n0ined (n', t( t"e 0(''(5ing Ot"er C(mpre"ensive <nc(me items: asset reva'uati(n gains7'(ssesA 0air va'ue adjustments (0 avai'ab'e-0(r-sa'e investments4% &reparati(n (0 +tatement (0 C"anges in 9=uit, &reparati(n (0 +tatement (0 Cas" 6'(5s $inc'uding b(t" direct and indirect met"(ds4%

d4 e4 94

)asic Fi&a&cial #atio A&al sis a4 b4 c4 !,pes (0 0inancia' rati(s Use0u'ness and 'imitati(ns (0 0inancia' rati(s .ati(s t( 'earn: 'i=uidit, rati(s, s('venc, rati(s, activit, rati(s, pr(0itabi'it, rati(s

Sc%edule !(p 8(te: 6(r t"e tut(ria' =uesti(ns, =uesti(ns 'abe''ed as ;A $gr(up activit,% are n(t part (0 t"e "(me5(r*4 C&-)- is t"e pr(ject =uesti(n set 0(r t"e 5ee*4 <t is attempted (n', b, t"e presenting gr(up4 !"e presenting gr(up need n(t d( t"e regu'ar "(me5(r* t"at 5ee*4

Week Lec. Lecturer Date (d/m (!L/ "W! 1 15./ *&

"o#ic

L$

%eading

"utorial &uestions

Accountin- in 0usiness

1,5

T C$ 1, C$ ! A 13:501-50/

Conceptual Frame#ork 2 3 22./ 25./ T2* T2* Anal+3in- and 4ecordinTransactions Ad6ustin- Accounts and Preparin- Financial *tatements-7 Ad6ustin- Accounts and Preparin- Financial *tatements-77 1,2 1,2,3 T C$ 2 T C$ 3 (exclude appendix) !A 82: 91-:, 91-21, P120, *P 1, 0T! 1-3

5.5

T2*

1,2,3

T C$ 3, 82: P2-1A, P2-3A, C$ ; P2-10, *P 2 (exclude appendices <A: 0T! 2-1 in C$ 3 and ;) T C$ / T C$ 5 (exclude notes recei%a"le, 82: P3-1A, P3-;A, *P 3, *P ;, 0T! ;-3 82: P/-1A, P/-;A, 0T! /-3, 9/-5, '()W*

5 1

12.5 15.5

T2* T2*

7nternal Controls and Cas$ 1,; Accountin- for recei%a"les 1,;

Week Lec. Lecturer Date (d/m (!L/ "W!

"o#ic

L$

%eading

"utorial &uestions

pp 3:0-3:;) 49C9** 299= : 3.10 T2* 7n%entories and cost of sales 1,; T C$ 1 (exclude &7F') T C$ 10 82: P5-2A, P5-;A, *P 5, 0T! 5-3, '()W+ 82: P1-1A, P1-3A, P1-:A, P1-/A <A: 0T! 1-1

10.10 *&

,ID "-%, "-!" (.//./ ..am to .01/#m ,(!2 ,34-)5( L-'"5%-6 (.//./ .71/ to 0.1/ L".* &on--term assets

1,;

1:.10 *&

Current &ia"ilities and Pro%isions

1,;,5

T C$ 11, C$ 1::115115

82: P10-20, P10-50, *P 10, 0T! 10-3, '()W7

Financial *tatement Anal+sis 7>&i?uidit+ and 9fficienc+ 4atios 10 23.10 *& Accountin- for Corporations 1,;,5 T C$ 13:;5082: P11-1A, P11-2A, 0T! 11-3, P1:-3A,

Week Lec. Lecturer Date (d/m (!L/ "W!

"o#ic

L$

%eading

"utorial &uestions

501,505511 Financial *tatement Anal+sis 77>@aluation 4atios

'()W./

T C$ 1::1:21:3 (market prospects) 1,3,; T C$ 11 82: P13-2A, P13-;A, 0T! 13-3, '()W.. 1,3,;, T C$ 11, 5 C$ 15:5::5:/ (Becision Anal+sis) 82: P11-3A, P11-1A, 0T! 11-3, *P 11, '()W.0

11

31.10 *&

Cas$ Flo# *tatement A 7 (format and presentation, direct and indirect met$od) Cas$ Flo# *tatement A 77

12

:.11

*&

Financial *tatement Anal+sis A 777 Bupont Anal+sis 13 -!o lecture

82: T0A '()W.1

L! stands 0(r t"e te-tb((*4 .eadings inc'ude appendices un'ess (t"er5ise stated4 MAbbreviati(ns: N):N(me5(r*A ;A:;r(up Activit,A C&: C(ntinuing &r(jectA 9,&: 9-ercise, &r(b'em $0r(m te-tb((*%A +&, 1!8 are 'abe's 0r(m t"e te-tb((* $seria' pr(b'em, be,(nd t"e numbers%4

Te3t . #eadi&*s !(p L<0 #<8C d(es n(t return an, resu'ts, p'ease tr, a'ternative searc"es $e4g tit'e%4 An, err(rs enc(untered, p'ease rep(rt t( t"e 'ecturer and t"e 'ibrar,4 !(ta' 1 rec(rds

Title a&d Aut%or &rincip'es (0 6inancia' Acc(unting Aut%or= 'ild, S%a5, C%ia$etta, >5o+

-ditio&/<ear <6.+ 7 2013

IS)N "u!lis%er Dc;ra5-Ni'' C(mpu's(r,

Aims & Objectives

!eac"ing and #earning Activities $!#A%

Assessment

&rec'usi(ns

)(r*'(ad

+,''abus

+c"edu'e

!e-t & .eadings