Module/Course Description

Course Title: Foundations of Accounting and Finance

Course Code: UU-ACG-1100-MW

Programme: Bachelor of Science (BSc) in Finance - MW - BL

Credits: 24.00

Course Description:

Module Description
This module exposes students to the main concepts and areas of accounting in order to be able to deal with various accounting processes with the aim, scope, objectives and success criteria for a successful career in the accounting sector.
 

Module Aim
This module aims at equipping students with principles of accounting, including the accounting equation and the double entry system and expose students to financial statements, partnerships and accounting for partnerships, corporations and accounting for corporations and introduce students to Statement of Cash Flows.
 

Module Learning Outcomes
After completing the module students should be able to:

1. Discuss the role and nature of financial accounting information within the internal and external environment of an organization
2. Differentiate priorities and concerns of stakeholders who have an interest in financial accounting information
3. Explain the role of financial and management accountants in a variety of business organizations
4. Discuss the role and nature of corporate governance, statutory and internal audit
5. Evaluate accounting concepts and legal requirements underpinning the preparation of financial statements
6. Apply double-entry accounting techniques to maintain accounting records, including the use of bank reconciliations, journal entries, purchase and sales ledger, control accounts

Prerequisites: UU-BA-IND100, UU-FNT-103

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