Handbook

This course follows on from COMM1140 by further introducing students to the process of financial statement preparation. It builds technical competence in recording economic events through accounting systems. This course complements and extends knowledge gained in COMM1140 by building:

•  technical competence in recording economic events through accounting systems;
•  critical appreciation of important issues in accounting theory and practice; and
•  familiarity with institutional structures that affect the practice of accounting.

Topics covered in this course will include accounting for current and non-current assets and liabilities, revenues and expenses, balance sheet and income statement preparation, cash flow statements, and accounting policy choice.”