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UNIVERSITI UTARA MALAYSIA

TUNKU PUTERI INTAN SAFINAZ SCHOOL OF ACCOUNTANCY


COLLEGE OF BUSINESS

COURSE CODE : BKAF1023


COURSE : INTRODUCTION TO FINANCIAL ACCOUNTING
PRE-REQUISITE : NONE

1.0 SYNOPSIS

This course aims at introducing students to the fundamentals of bookkeeping and principles of
financial accounting. It explains the accounting equation, identifies steps to complete the
accounting cycle and discusses the role of accounting records in organization. It further explains
the differences between cash and accrual accounting, the nature of general purpose financial
accounting statements, the role of accounting information in making economic decisions and
discusses the significance of accounting systems in providing relevant and reliable information.
It also exposes students to financial statement analysis and interpretation of financial ratios.

UNIVERSITI UTARA MALAYSIA


TUNKU PUTERI INTAN SAFINAZ SCHOOL OF ACCOUNTANCY
COLLEGE OF BUSINESS

COURSE CODE : BKAF1023


COURSE : INTRODUCTION TO FINANCIAL ACCOUNTING
PRE-REQUISITE : NONE

1.0 SYNOPSIS

This course aims at introducing students to the fundamentals of bookkeeping and principles of
financial accounting. It explains the accounting equation, identifies steps to complete the
accounting cycle and discusses the role of accounting records in organization. It further explains
the differences between cash and accrual accounting, the nature of general purpose financial
accounting statements, the role of accounting information in making economic decisions and
discusses the significance of accounting systems in providing relevant and reliable information.
It also exposes students to financial statement analysis and interpretation of financial ratios.

UNIVERSITI UTARA MALAYSIA


TUNKU PUTERI INTAN SAFINAZ SCHOOL OF ACCOUNTANCY
COLLEGE OF BUSINESS

COURSE CODE : BKAF1023


COURSE : INTRODUCTION TO FINANCIAL ACCOUNTING
PRE-REQUISITE : NONE

1.0 SYNOPSIS

This course aims at introducing students to the fundamentals of bookkeeping and principles of
financial accounting. It explains the accounting equation, identifies steps to complete the
accounting cycle and discusses the role of accounting records in organization. It further explains
the differences between cash and accrual accounting, the nature of general purpose financial
accounting statements, the role of accounting information in making economic decisions and
discusses the significance of accounting systems in providing relevant and reliable information.
It also exposes students to financial statement analysis and interpretation of financial ratios.

UNIVERSITI UTARA MALAYSIA


TUNKU PUTERI INTAN SAFINAZ SCHOOL OF ACCOUNTANCY
COLLEGE OF BUSINESS

COURSE CODE : BKAF1023


COURSE : INTRODUCTION TO FINANCIAL ACCOUNTING
PRE-REQUISITE : NONE
1.0 SYNOPSIS

This course aims at introducing students to the fundamentals of bookkeeping and principles of
financial accounting. It explains the accounting equation, identifies steps to complete the
accounting cycle and discusses the role of accounting records in organization. It further explains
the differences between cash and accrual accounting, the nature of general purpose financial
accounting statements, the role of accounting information in making economic decisions and
discusses the significance of accounting systems in providing relevant and reliable information.
It also exposes students to financial statement analysis and interpretation of financial ratios.

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