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Comments about Financial Accounting and Management Accounting - Postgraduate Course - At the institution - London - Greater London
Duration:30Days (6 Weeks)M1. Part 1: A Conceptual Framework: Setting the Scene (1)Who Needs Accounting? The Development of a Conceptual Framework; The Statement of Principles; Types of Business Entity; Users and Their Information Needs; General Purpose or Specific Purpose Financial Statements?; Stewards and Agents; Who Needs Financial Statements?.M1. Part 2: A Conceptual Framework: Setting the Scene (2)A Systematic Approach to Financial Reporting: The Accounting Equation The Accounting Equation; Defining Assets; Examples of Assets; Recognition of Assets; Defining Liabilities; Examples of Liabilities; Recognition of Liabilities; Defining the Ownership Interest; Recognition; Changes in the Ownership Interest; Assurance for Users of Financial Statements.M1. Part 3: A Conceptual Framework: Setting the Scene (3)Financial Statements from the Accounting Equation The Accounting Period; The Balance Sheet; The Profit and Loss Account; The Cash Flow Statement; Usefulness of Financial Statements.M1. Part 4: A Conceptual Framework: Setting the Scene (4)Ensuring the Quality of Financial Statements Qualitative Characteristics of Financial Statements; Measurement in Financial Statements; Views on Prudence; Regulation of Financial Reporting; Reviewing Published Financial Statements.M1. Part 5: Reporting the Transaction of a Business (1)Accounting Information for Service Businesses Analysing Transactions Using the Accounting Equation; Illustration of Accounting for a Service Business; A Process for Summarizing the Transactions: A Spreadsheet; Financial Statements as a Means of Communication.