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<span class="text-[var(--sc-brand)]">MGT 211</span> · Financial Accounting & Analysis

Bachelor of Business Studies (BBS) · First Year

8 units 24 topics
UnitChapter & topics
1

Conceptual Foundation

  • • Objectives of financial reporting
  • • Accounting standards landscape
  • • Qualitative characteristics
2

The Recording Cycle

  • • Journals and ledgers
  • • Trial balance
  • • Worksheet preparation
3

Cash, Receivables & Bank Reconciliation

  • • Internal control over cash
  • • Ageing receivables
  • • BRS mechanics
4

Inventory Valuation

  • • FIFO, LIFO, weighted average
  • • Physical vs perpetual
  • • Lower of cost or NRV
5

Non-current Assets

  • • Depreciation methods
  • • Disposal accounting
  • • Impairment intro
6

Company Accounting

  • • Share issue transactions
  • • Debentures
  • • Financial statements per NFRS-style format
7

Cash Flow Statement

  • • Operating activities
  • • Investing and financing
  • • Direct vs indirect method
8

Financial Statement Analysis

  • • Ratio families
  • • Trend and common-size analysis
  • • Interpretation limits