Micro-Credential in
Financial Accounting
BUS13013
Course Category:
Business Skills, Finance Skills, Accounting Skills
Mode of Delivery:
Conventional / ODL
Language of Instruction:
English
Level of the Course:
Year 1
Prerequisite:
Not Applicable
Credit Value:
3 credits
Duration:
14 Academic Weeks
Total Learning Hours:
120 hours
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 an organization. It further explains the differences between cash and accrual accounting, the nature of general purpose financial 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.
Learning Outcomes
- Explain accounting principles and the role of financial reports.
- Explain the concept of accrual accounting and why it is used
- Use double entry system of accounting to record business transactions
- Prepare bank reconciliations and explain basic procedures for internal control of cash
- Prepare and perform financial statement analysis using relevant financial ratios and make appropriate interpretations based on information available
Assessment Methods
and Types:
Mid Term -30%, Assignment – 20% and Final Exam -50%
Content Outline:
- Accounting and business
- Accounting equation and financial statements
- Recording transactions
- Measurement of business income
- Recording year-end adjustments and preparing financial statements
- Correction of errors
- Internal control and cash management
- Accounting for companies
- Introduction to Consolidated Accounts
- Financial statements analysis
Additional Requirement:
NIL
Entry Requirement:
Minimum Age: 19 years old
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Time Table
Coming Soon
Course Price:
RM1700.00
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