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DescriptionFilter
  
The course exposes business students to the basic principles and concepts of financial accounting. The course covers the conceptual foundation of accounting, the basic steps in the accounting cycle, accounting measurements of Cash and Cash Equivalents, Accounts and Notes Receivable, Inventory, Property, Plant, and Equipment, and Intangible Assets
First Year
  
The course explains the accounting concepts and practices underlying business combinations. The course covers the following issues; the legal forms of business combinations, the use of purchase and pooling accounting, the different methods available as accounting treatment for the investment account; these include, the equity method, the cost method and the incomplete equity method, the basic consolidation procedures for the financial statements of the parent and its subsidiary, intercompany transactions such as land, inventory, depreciable assets and bonds, and intercompany leasing. Other issues include the impact of changes in the percentage of ownership on the consolidation procedures, the existence of preferred stocks, complex affiliation, and foreign currency translation..
Fourth Year
  
This course covers the principles and concepts of cost accounting. It presents the objectives of cost accounting and inventory accounts in manufacturing firms, statement of cost of goods manufactured, the job-order costing system, process costing system, standard costing system, service departments cost allocation, joint cost allocation and the activity based costing system
First Year