Undergraduate Programmes

The emphasis of this course is on the development, reporting and disclosure of organisation performance measures for use by internal and external stakeholders of the organisation. The course will begin with the conceptual framework followed by discussion of the elements of financial statements. The conceptual issues relating to the recognition and measurement of each element in the financial statements will be examined with specific reference to the related accounting standards. By the end of the course, students will be equipped with strong conceptual and technical knowledge in the recognition and measurement of the elements of the financial statements. They will also be able to prepare a set of financial statements, and appreciate how accounting plays a role in measuring, disclosing and attesting to information that facilitates the control of an organisation’s processes and improve the economic decisions made by organisational agents and stakeholders.