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Comments about Accounting and Finance World Bank Compliant Postgraduate Course - At the institution - London - Greater London
Duration:10 DaysPart 1 – A Conceptual Framework: Setting the Scene (1)The Accountant and the Accounting Environment Accounting – Defined; The Development of a Conceptual Network; External Reporting; Internal Reporting; Types of Business Entity:• Sole Trader;• Partnership;• Limited liability Company. Formation of Business Entity; Running the Business; Accounting Information; Meeting Obligations; Users and Their Information Needs; General and Specific Purpose; Agency Theory.Part 2 – A Conceptual Framework: Setting the Scene (2)A System Approach to Financial Reporting: The Accounting Equation Assets and Liabilities; The Accounting Equation – Statement of Financial Position; Alternative Ways of Expressing Accounting Equation; Asset:• Definition;• Examples;• Recognition. Liabilities:• Definition;• Examples;• Recognition. Ownership Interest; Changes in Ownership Interest; Subtracting; Causes of Changes in ownership Interest; Revenue and Expense; Net Impact of Business Transaction; Equation for Change in Ownership Interest.